Malta signed a tax treaty with Ghana and provides for the following withholding tax rates in the case of payors resident in Ghana:


Dividends – 6%

Interest – 7%

Royalties – 8%

Services fees – 12%


Malta does not impose any withholding taxes.  Elimination of double taxation is under the credit method.


The treaty provides for the usual articles related to Mutual Agreement Procedures and Exchange of Information.