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Montenegro, Cyprus, and Malta Taxation

Montenegro, Cyprus, and Malta Taxation

Product Name	Cyprus Taxation Montenegro Taxation Malta Taxation
Product Image
Price
Our Rating	7.4 8.3 7.3
Brand	Cyprus Montenegro Malta
Category	Tax Jurisdiction Tax Jurisdiction Tax Jurisdiction

Investment Basis


Currency	EUR EUR EUR
Accounting Principles	IAS IFRS, GAAP, UCA, Parent company IFRS, IAS
Individual Worldwide Tax Basis	Deemed a domiciled resident, or resident having a minimum of 183 stays in a year. Deemed a domiciled resident, or resident having a minimum of 183 stays in a year. Deemed a domiciled resident, or resident having a minimum of 183 stays in a year.
Fast Track Citizenship

Individual 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


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


Income Tax Rate	12.5% 9% 35%
Branch Tax Rate	12.5% 9% 35%
No Capital Gain Tax

Withholding Taxation for Nonresidents


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


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


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


Standard Rate	19% 21% 18%
Reduced Rate	0%/5%/9% 0%/7% 0%/5%/7%