Source
Source Contact person/organisation Contact person/organisationContact CorporateTaxStatistics@oecd.org. Including the subject line 'Withholding Tax Rates' will help us to answer your enquiry more quickly.
Direct source Direct sourceInclusive Framework
Data Characteristics Data Characteristics Unit of measure used Unit of measure usedPercentage
Power code Power code
Units
Reference period Reference period1947-2023
Date last updated Date last updated21-11-2023
Link to Release calendar Link to Release calendarThis data will be updated each year.
Concepts & Classifications Concepts & Classifications Key statistical concept Key statistical conceptThis table shows standard withholding tax rates under bilateral treaties applicable to businesses when they make payments to other foreign or domestic business entities or individuals, e.g., in the form of dividends, interest, and royalties. Governments collect these taxes based on statutory tax rates requiring businesses to withhold a fraction of cross-border payments in scope of the withholding tax.
Data are based on bilateral treaties reported by 131 Inclusive Framework member jurisdictions. The database refers to bilateral tax treaties only. Multilateral agreements are not accounted for. Other tax-related agreements such as tax information exchange agreements are not counted. Only treaties in effect are counted. For each of the categories of payment flows, existing treaties that do not specify the applicable withholding tax rate, and hence create missing values, are not included in this figure. Where a tax treaty provides for different rates for specified ownership percentages, this entry reflects the highest ownership percentage.
Data are based on bilateral treaties reported by 131 Inclusive Framework member jurisdictions. The database refers to bilateral tax treaties only. Multilateral agreements are not accounted for. Other tax-related agreements such as tax information exchange agreements are not counted. Only treaties in effect are counted. For each of the categories of payment flows, existing treaties that do not specify the applicable withholding tax rate, and hence create missing values, are not included in this figure. Where a tax treaty provides for different rates for specified ownership percentages, this entry reflects the highest ownership percentage.
Contact CorporateTaxStatistics@oecd.org. Including the subject line 'Withholding Tax Rates' will help us to answer your enquiry more quickly.
Inclusive Framework
Percentage
1947-2023
21-11-2023
This data will be updated each year.
This table shows standard withholding tax rates under bilateral treaties applicable to businesses when they make payments to other foreign or domestic business entities or individuals, e.g., in the form of dividends, interest, and royalties. Governments collect these taxes based on statutory tax rates requiring businesses to withhold a fraction of cross-border payments in scope of the withholding tax.
Data are based on bilateral treaties reported by 131 Inclusive Framework member jurisdictions. The database refers to bilateral tax treaties only. Multilateral agreements are not accounted for. Other tax-related agreements such as tax information exchange agreements are not counted. Only treaties in effect are counted. For each of the categories of payment flows, existing treaties that do not specify the applicable withholding tax rate, and hence create missing values, are not included in this figure. Where a tax treaty provides for different rates for specified ownership percentages, this entry reflects the highest ownership percentage.
Data are based on bilateral treaties reported by 131 Inclusive Framework member jurisdictions. The database refers to bilateral tax treaties only. Multilateral agreements are not accounted for. Other tax-related agreements such as tax information exchange agreements are not counted. Only treaties in effect are counted. For each of the categories of payment flows, existing treaties that do not specify the applicable withholding tax rate, and hence create missing values, are not included in this figure. Where a tax treaty provides for different rates for specified ownership percentages, this entry reflects the highest ownership percentage.