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Standard Withholding Tax Rates

Year
UnitPercentage
Withholding Tax RateDividendsInformation on itemInterestInformation on itemRoyaltiesInformation on itemTechnical FeesInformation on itemManagement FeesInformation on item
Country
Australia30.010.030.00.00.0
Austria25.00.020.020.00.0
Belgium30.030.030.00.00.0
Canada25.025.025.025.025.0
Chile35.035.030.015.015.0
Colombia10.010.020.020.020.0
Costa Rica15.015.025.025.025.0
Czechia35.035.035.035.035.0
Denmark27.022.022.00.00.0
Estonia0.00.010.010.010.0
Finland20.00.020.00.00.0
France25.00.025.025.025.0
GermanyInformation on item25.00.015.00.00.0
Greece5.015.020.020.020.0
Hungary0.00.00.00.00.0
Iceland20.012.020.020.020.0
Ireland25.020.020.00.00.0
IsraelInformation on item30.023.023.030.030.0
Italy26.026.030.00.00.0
Japan20.020.020.020.00.0
Korea20.020.020.020.020.0
Latvia0.00.00.020.020.0
Lithuania15.010.010.00.00.0
Luxembourg15.00.00.00.00.0
Mexico10.035.035.025.025.0
Netherlands15.00.00.00.00.0
New Zealand15.015.015.00.00.0
Norway25.015.015.00.00.0
Poland19.020.020.020.020.0
Portugal25.025.025.025.025.0
Slovak Republic35.035.035.035.035.0
Slovenia15.015.015.00.00.0
Spain19.019.024.024.024.0
Sweden30.00.00.00.00.0
Switzerland35.035.00.00.00.0
Türkiye15.015.015.00.00.0
United Kingdom0.020.020.00.00.0
United States30.030.030.030.030.0
Non-OECD EconomiesAlbania8.015.015.015.015.0
Andorra0.00.05.010.010.0
Angola10.015.010.06.56.5
Anguilla0.00.00.00.00.0
Argentina7.035.035.035.035.0
ArmeniaInformation on item10.010.010.010.010.0
ArubaInformation on item10.00.00.00.00.0
Bahamas0.00.00.00.00.0
Bahrain0.00.00.00.00.0
Barbados5.00.00.015.00.0
Belize15.015.015.025.025.0
Bermuda0.00.00.00.00.0
Bosnia and HerzegovinaInformation on item5.010.010.010.010.0
Botswana10.015.015.015.015.0
Brazil0.015.015.015.025.0
British Virgin Islands0.00.00.00.00.0
Brunei Darussalam0.02.510.010.010.0
Bulgaria5.010.010.010.010.0
Burkina FasoInformation on item12.512.520.020.020.0
Cayman Islands0.00.00.00.00.0
China (People's Republic of)10.010.010.00.00.0
Democratic Republic of the CongoInformation on item20.020.020.014.014.0
Cook Islands15.015.015.0....
Côte d'IvoireInformation on item15.018.020.020.020.0
Croatia10.015.015.015.015.0
CyprusInformation on item0.00.010.010.00.0
Curacao0.00.00.00.00.0
Dominica15.015.015.015.015.0
Dominican Republic10.010.010.0....
Egypt10.020.020.020.020.0
Gabon20.020.020.020.020.0
Georgia5.05.05.010.010.0
Gibraltar0.00.00.0....
Greenland44.00.030.00.00.0
Grenada15.015.015.015.015.0
Honduras10.010.025.0....
Hong Kong, ChinaInformation on item0.00.05.00.00.0
India20.020.010.010.010.0
Indonesia10.015.015.02.02.0
Guernsey0.00.00.00.00.0
Isle of Man0.00.00.00.00.0
Jamaica33.333.333.333.333.3
Jersey0.00.00.00.00.0
Kenya15.025.020.020.020.0
Liberia15.015.015.015.015.0
Liechtenstein0.00.00.00.00.0
Macau, ChinaInformation on item0.00.00.00.00.0
Malaysia0.015.010.010.010.0
Maldives10.010.010.010.010.0
Malta0.00.00.00.00.0
Mauritius0.015.015.010.010.0
Monaco0.00.00.00.00.0
Montenegro15.015.015.0....
Montserrat15.020.020.020.020.0
Namibia20.010.010.010.010.0
North Macedonia10.010.010.010.010.0
Nigeria10.010.010.010.010.0
Oman10.010.010.010.010.0
Panama10.012.512.512.512.5
Papua New Guinea15.015.010.015.017.0
Paraguay15.04.515.015.015.0
Peru5.030.030.030.030.0
Romania5.016.016.016.016.0
Saint Lucia0.015.025.025.025.0
Saint Vincent and the Grenadines0.020.020.020.020.0
San Marino0.013.020.020.020.0
Saudi Arabia5.016.016.016.016.0
Senegal10.016.020.020.020.0
Serbia20.020.020.020.020.0
Seychelles15.015.015.015.015.0
Singapore0.015.010.017.017.0
South Africa20.015.015.00.00.0
Eswatini15.010.015.015.015.0
Thailand10.015.015.015.015.0
Trinidad and Tobago8.015.015.0....
Tunisia10.020.015.0....
Turks and Caicos Islands0.00.00.00.00.0
Ukraine15.015.015.015.015.0
United Arab Emirates0.00.00.00.00.0
Uruguay7.012.012.012.012.0
Viet Nam0.05.010.05.010.0
Data extracted on 24 Apr 2024 21:27 UTC (GMT) from OECD.Stat

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