Dtt Withholding Tax Rates 2011

8/3/2019 Dtt Withholding Tax Rates 2011

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Jurisdiction Dividends Interest Royalties Notes

Afghanistan 20% 20% 20%

Albania 10% 10% 10%

Algeria 15% 10% 24%

Argentina 0%/35% 15.05%/35% 12.25%/21%/28%/31.5%Dividends subject to withholding tax only if they exceed accumulated taxable inc

certain adjustments.

Armenia 0/10% 10% 10%

Aruba 10% 0% 0%

Australia 0%/30% 10% 30%

Austria 25% 0% 20% Qualifying payments to EU companies may be exempt under EC Directives.

Azerbaijan 10% 10% 14%

Bahamas 0% 0% 0%

Bahrain 0% 0% 0%

Bangladesh 20% 10% 10%

Barbados 15% 15% 15%

Belarus 12% 10% 15%

Withholding Tax Rates 2011*


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Belgium 0%/15%/25% 15% 15%0% rate applies to dividends paid to resident in tax treaty country where recipienheld at least 10% of capital of payor continuously for at least one year. Qualifyin

payments to EU companies may be exempt under EC Directives.

Benin 10%/18% 15% 0.0% Royalties not addressed in tax code.

Bermuda 0% 0% 0%

Bhutan 10% 5% 5%

Bolivia 25% 25% 25% Rate levied on 50% of payment, resulting in12.5% rate.

Bosnia-Herzegovina 0%/5% 10% 10% Republika Srpska does not levy withholding tax on dividends.

Botswana 15% 15% 15%

Brazil 0% 15%/25% 15%/25%Rate on interest 25% if recipient domiciled in tax haven. 25% rate also applicable

certain royalties.

British Virgin Islands 0% 0% 0%

Brunei 0% 15% 10%

Bulgaria 0%/5% 10% 10%Qualifying payments to EU companies may be exempt or withholding tax rate red

under EC Directives.

Cambodia 14% 14% 14%


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Cameroon 15% 15% 15%

10% surtax also imposed on dividends and interest, bringing effective rate to 16.

Royalties paid to entity outside CEMAC zone that participates in management or

of Cameroon entity treated as distribution of profits (dividends). However when s

amounts paid to firm outside CEMAC that participates in management of Camer

in which it holds shares, royalties will be considered sums accruing from distribu

profits and subject to 16.5% withholding tax.

Canada 25% 0%/25% 0%/25%

Cayman Islands 0% 0% 0%

Chile 35% 4%/35% 15%/30%

China 10% 10% 10%

Colombia 0%/33% 0%/33% 33%

Congo (Dem. Rep.) 20% 20% 20%

Congo (Rep.)

Costa Rica 15% 0%/15% 0%/25%

Croatia 0%/20% 15%/20% 15%/20%Increased rate applies when payment made to entity in country with average tax

less than 12.5% (except for EU member states).

Cuba 0% 0% 0%Amounts paid to foreign party in JV company or economic association contract n

subject to withholding tax.

Curaao 0% 35% 0%

Withholding tax on interest applies based on EU Savings and Interest and Roya

Directives. A 20% rate applied on interest until July 2011, at which time it increas35%.


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Cyprus 0% 0% 5%/10% Qualifying payments to EU companies may be exempt or withholding tax reduceEC Directives.

Czech Republic 15% 15% 15%Qualifying payments to EU companies may be exempt or withholding tax reduce

EC Directives.

Democratic Republic of Congo 20% 20% 20%

Denmark 0%/15%/28% 25% 25% Qualifying payments to EU companies may be exempt under EC Directives.

Dominica 15% 15% 15%

Dominican Republic 25% 10%/25% 25%

Ecuador 0% 25% 25%

Egypt 0% 20% 20%

El Salvador 0% 20% 20%

Equatorial Guinea 25% 10% 10%

Estonia 0% 0%/21% 10% Qualifying payments to EU companies may be exempt under EC Directives.

Fiji 15% 10% 15%Dividends out of tax paid corporate profits (qualifying dividends) not subject to w

tax. Nonqualifying dividends subject to withholding tax at rates ranging from 10%

Finland 28% 0% 28% Qualifying payments to EU companies may be exempt under EC Directives.

France 25% 18% 33.33% Qualifying payments to EU companies may be exempt under EC Directives.


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Gabon 10%/15%/20% 10% 10%

Gambia 15% 15% 15%

Georgia 5% 5% 20%

Germany 25% 0% 15%20% No tax levied on dividends, interest and royalties qualifying under the EC Directiv

Ghana 8% 8% 10%

Gibraltar 0% 0% 0%

Greece 21% 40% 25%

The rate on dividends will increase to 25% effective 1 January 2012. The exemp

withholding tax on dividends distributed to a nonresident company free from with

tax because of the 40% tax on distributed profits at the level of distributing legal ewas repealed retroactively, along with the corporate income tax rate distinction b

distributed and undistributed profits. Withholding tax on qualifying payments to E

companies may be reduced under EC Directives.

Guam 30% 30% 30%

Guatemala 0%/10% 10% 31%

Guernsey 0% 0% 0%

Guyana 20% 20% 20%

Honduras 10% 10% 10%

Hong Kong SAR 0% 0% 4.95%


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Hungary 0% 0% 0%

Iceland 0%/18% 18% 20%

India 0% 20% 10%

Indonesia 20% 20% 20%

Ireland 0%/20% 20% 0%/20% Qualifying payments to EU companies may be exempt under EC Directives.

Isle of Man 0% 0% 0%

Israel 20%/25% 15%/20%/25% 25%

Italy 1.375%/27% 12.5%/27% 22.5% Qualifying payments to EU companies may be exempt under EC Directives.

Ivory Coast 10%/12%/18% 6%-25% 20%Effective rate on royalties 20% because actual rate of 25% chargeable on only 8

gross amount because of 20% allowance for deemed expenses.

Jamaica 33.33% 33.33% 33.33%

Japan 20% 20% 20%

Jersey 0% 20% 20%

Jordan 0% 7% 7%

Kazakhstan 15%/20% 15%/20% 15%/20% 20% rate applies when payments made to resident in tax haven.

Kenya 0%/5%/10% 15% 20%Dividend rate in respect of companies listed on Nairobi stock exchange reduced

citizens of East African Community.


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Korea (ROK) 20% 20% 20%

Kuwait 0% 0% 0%

Kyrgyzstan 10% 10% 10%

Laos 5% 5% 5%

Latvia 10% 5%/10% 5%/15%Qualifying payments to EU companies may be exempt or withholding tax rate red


Lebanon 10% 5%/10% 7.5%

Libya 0% 5% 20%

Liechtenstein 0% 0% 0%

As from 1 January 2011, 0% rate on dividends originating from new profits (old r

earnings still subject to coupon tax). 0% rate also applies to interest (no more cotax).

Lithuania 0%/15% 0%/10% 10%Qualifying payments to EU companies may be exempt or withholding tax rate red


Luxembourg 0%/15% 0% 0% Qualifying payments to corporation subject to tax in treaty country may be exemp

Macao SAR 0% 0% 0%

(FYROM) Macedonia 10% 10% 10%

Madagascar 0% 24% 10%

Madeira 20% 20% 15%

Malaysia 0% 15% 10%


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Malta 0% 0% 0%

Mauritius 0% 0% 0%/15%

Mexico 0% 4.9%/30%/40% 25%/30%

Moldova 15% 10% 10%

Mongolia 20% 20% 20%

Montenegro 9% 9% 9%

Morocco 10% 10% 10%

Mozambique 20% 20% 20%

Myanmar 0% 15% 20%

Namibia 10% 10% 10.2%

Nepal 5% 15% 15%

Netherlands 0%/15% 0% 0% Qualifying payments to EU companies may be exempt under EC Directives.

New Caledonia 13.25% 8% 25%

New Zealand 30% 15% 15%

Nicaragua 10% 22.5% 21%

Nigeria 10% 10% 10%


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Norway 0%/25% 0% 0% No tax withheld on dividends paid to corporate shareholders resident in EEA.

Oman 0% 0% 10%

Pakistan 10% 30% 15%

Panama 5%/10% 12.5% 12.5%

Papua New Guinea 17% 15% 10%/30%

Paraguay 15% 15% 15%

Peru 4.1% 4.99%/30% 30%

Philippines 15%/30% 20% 30%

Poland 19% 20% 20%Qualifying payments to EU companies may be exempt or withholding tax rate red


Portugal 21.5% 21.5% 15%Qualifying payments to EU companies may be exempt or withholding tax rate red


Puerto Rico 7%/10% 29% 29%

Qatar 0% 7% 5% Withholding tax on interest and royalties introduced as from 1 January 2010.

Romania 16% 16% 16%Qualifying payments to EU companies may be exempt or withholding tax rate red


Russia 15% 20% 20%

Rwanda 15% 15% 15%


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Saudi Arabia 5% 5% 15%

Senegal 10% 16% 20%

Serbia 20% 20% 20%

Singapore 0% 15% 10%

Slovakia 0% 19% 19% Qualifying payments to EU companies may be exempt under EC Directives.

Slovenia 15% 15% 15% Qualifying payments to EU companies may be exempt under EC Directives.

South Africa 0% 0% 12%

Spain 19% 19% 24% Qualifying payments to EU companies may be exempt or withholding tax rate redunder EC Directives.

Sri Lanka 10% 15% 15%

St. Kitts & Nevis 10% 0% 10%

St. Lucia 25% 25% 25%

St. Maarten 0% 35% 0%

Withholding tax on interest applies based on EU Savings and Interest and Roya

Directives. A 20% rate applied to interest until July 2011, at which time it increas

35%.

Sudan 0% 7% 15%

Swaziland 15% 10% 15%


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Sweden 30% 0% 0% Qualifying payments to EU companies may be exempt or withholding tax rate redunder EC Directives.

Switzerland 0%/35% 0% 0%Under Switzerland's agreement with EU, measures equivalent to the EC Parent-

Subsidiary Directive apply in qualifying cases.

Syria 0% 7.5% 5%

Taiwan 20% 15%/20% 20%

Tajikistan 12% 12% 15%

Tanzania 5%/10% 10% 15%

Thailand 10% 15% 15%

Trinidad & Tobago 10% 15% 15%

Tunisia 0% 20%/5% 15%

Turkey 15% 10% 20%

Turkmenistan 15% 15% 15%

Uganda 15% 15% 15%

Ukraine 15% 15% 15%

United Arab Emirates 0% 0% 0%

United Kingdom 0% 20% 20% Qualifying payments to EU companies may be exempt under EC Directives.


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United States 30% 30% 30%

Uruguay 7% 3%/5%/12% 12%

Uzbekistan 10% 10% 20%

Vanuatu 0% 0% 0%

Venezuela 0%-34% 15%-34% 34%

Vietnam 0% 10% 10%

Wallis & Fortuna 0% 0% 0%

West Bank/Gaza 0% 0% 15%

Yemen 0% 0% 10%

Zambia 15% 15% 15%

Zimbabwe 10%/15% 15% 15%

* Rates apply to payments to nonresidents and may be reduced under the provisions of an applicable tax treaty.

Dtt Withholding Tax Rates 2011

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