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Montenegro, Cyprus, and Malta Taxation

Investment Basis

Cyprus TaxationMontenegro TaxationMalta Taxation
Currency EUR EUR EUR
Accounting Principles IAS IFRS, GAAP, UCA, Parent company IFRS, IAS
Individual Worldwide Tax Basis Resident Resident Resident, Domicile
Fast Track Citizenship

Individual Taxation

Cyprus TaxationMontenegro TaxationMalta Taxation
Starting Taxable Income 19,501 1 9,101
Starting Income Tax Rate 20% 9% 15%
Highest Income Tax Rate 35% 9% 35%
No Individual Capital Gain Tax

Inheritance, Gift, Net Worth, Dividend, Interest Taxation

Cyprus TaxationMontenegro TaxationMalta Taxation
No Net Worth Tax
No Gift Tax
No Inheritance Tax
Dividend Tax 17% Combined income Combined income
Interest Tax Combined income Combined income Combined income

Corporate Taxation

Cyprus TaxationMontenegro TaxationMalta Taxation
Income Tax Rate 12.5% 9% 35%
Branch Tax Rate 12.5% 9% 35%
No Capital Gain Tax

Withholding Taxation for Nonresidents

Cyprus TaxationMontenegro TaxationMalta Taxation
Dividends (Company) 0% 9% 0%
Interest (Company) 0% 9% 0%
Royalties (Company) 0% 9% 0%
Fees for Technical Services (Company) 10% 9% 0%
Dividends (Individual) 0% 9% 0%
Interest (Individual) 0% 5% 0%
Royalties (Individual) 0% 9% 0%
Fees for Technical Services (Individual) 10% 9% 0%

Withholding Taxation for Residents

Cyprus TaxationMontenegro TaxationMalta Taxation
Dividends (Company) 0% 9% 0%
Interest (Company) 0% 0% 0%/15%
Royalties (Company) 0% 0% 0%
Fees for Technical Services (Company) 0% 0% 0%/15%
Dividends (Individual) 0% 9% 0%/15%
Interest (Individual) 0% 0% 0%/15%
Royalties (Individual) 0% 0% 0%
Fees for Technical Services (Individual) 0% 0% 0%

Real Estate

Cyprus TaxationMontenegro TaxationMalta Taxation
Stamp Duty 0.15%-0.2% None 2%-5%
Transfer Tax 3%-8% 3% None
Real Property Tax None 0.25-1% None

Value Added Tax

Cyprus TaxationMontenegro TaxationMalta Taxation
Standard Rate 19% 21% 18%
Reduced Rate 0%/5%/9% 0%/7% 0%/5%/7%

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