Withholding Tax Rates for Companies in Some Representative Double Tax Treaties

Country

Commissions (%)

Dividend (%)

Interest (%)

Royalty (%)

Non Treaty

16

16

16

16

EU - Parent-Subsidiary Directive

X

0*

X

X

EU - Interest and Royalties Directive

X

X

10**

10**

Australia

X

5/15

10

10

Austria

X

0/5

0/3

3

Belgium

5

5/15

10

5

Bulgaria

X

10/15

15

15

Canada

X

5/15

10

5/10

Cyprus

5

10

10

5

Czech Rep

X

10

7

10

Denmark

4

10/15

10

10

Estonia

2

10

10

10

Finland

X

5

5

2.5/5

France

X

10

10

10

Germany

X

5/15

0/3

3

Greece

5

25/45

10

5/7

Hungary

5

5/15

15

10

Ireland

X

3

0/3

3

Israel

X

15

5/10

10

Italy

5

10

10

10

Japan

X

10

10

10/15

Korea

10

7/10

0/10

7/10

Luxembourg

5

5/15

0/10

10

Malta

10

5/30

5

5

Moldova

X

10

10

10/15

Netherlands

X

0/5/15

0

0

Norway

4

10

10

10

Poland

0/10

5/15

10

10

Portugal

X

10/15

10

10

Russia

X

15

15

10

Singapore

X

5

5

5

Slovakia

X

10

10

10/15

South Africa

X

15

15

15

Spain

5

10/15

10

10

Sweden

10

10

10

10

Switzerland

X

10

10

0

Turkey

X

15

10

10

Ukraine

X

10/15

10

10/15

UK

12.5

10/15

10

10/15

US

X

10

10

10/15