Double tax treaties.
Withholding tax rates on dividends, interest and licences as established by international double tax treaties are shown in the following table:
Country |
Interest, % |
Dividends, % |
Holding or privileged dividends, % |
Licences / know-how, % |
|
Albania |
10 |
10 |
10 |
|
|
Armenia |
0 |
10 |
5 |
0 |
|
Austria |
0 |
15 |
5 |
5 |
|
Azerbaijan |
10 |
10 |
10 |
|
|
Belarus |
10 |
15 |
10 |
|
|
Belgium |
10 |
10 |
0 |
|
|
Bulgaria |
15 |
15 |
15 |
|
|
Canada |
10 |
15 |
10 |
10 |
|
China |
10 |
10 |
10 |
|
|
Croatia |
10 |
10 |
5 |
10 |
|
Cyprus |
0 |
10 |
5 |
0 |
|
Czech Republic |
0 |
10 |
0 |
|
|
Denmark |
0 |
10 |
0 |
|
|
Finland |
0 |
12 |
5 |
0 |
|
France |
0 |
15 |
5, 10(a) |
0 |
|
Germany |
0 |
15 |
5 |
0 |
|
Hungary |
0 |
10 |
0 |
|
|
India |
10 |
10 |
10 |
|
|
Ireland |
0 |
10 |
0 |
|
|
Italy |
10 |
10 |
5 |
0 |
|
Japan |
10 |
15 |
0, 10(b) |
|
|
Kazakhstan |
10 |
10 |
10 |
|
|
Kirghizstan |
10 |
10 |
10 |
|
|
Republic of Korea |
0 |
10 |
5 |
0 |
|
Luxembourg |
0 |
15 |
10 |
0 |
|
Malaysia |
15 |
15 |
10, 15(c) |
|
|
Mali |
15 |
15 |
10 |
0 |
|
Moldova |
0 |
10 |
10 |
|
|
Mongolia |
10 |
10 |
20 |
|
|
Morocco |
10 |
10 |
5 |
10 |
|
Netherlands |
0 |
15 |
5 |
0 |
|
Norway |
0 |
20 |
0 |
|
|
Philippines |
15 |
15 |
15 |
|
|
Poland |
10 |
10 |
10 |
|
|
Romania |
15 |
15 |
10 |
|
|
Slovakia |
0 |
10 |
10 |
|
|
Slovenia |
10 |
10 |
10 |
|
|
Spain |
0 |
18 |
5 |
|
|
Sweden |
0 |
15 |
5 |
0 |
|
Switzerland |
5, 10(d) |
15 |
5 |
0 |
|
Turkey |
10 |
10 |
10 |
|
|
Turkmenistan |
5 |
10 |
5 |
|
|
UK |
0 |
10 |
0 |
|
|
Ukraine |
10 |
15 |
5 |
10 |
|
USA |
0 |
10 |
5 |
0 |
|
Uzbekistan |
10 |
10 |
0 |
|
|
Vietnam |
10 |
15 |
10 |
15 |
|
Yugoslavia |
10 |
15 |
5 |
10 |
(a) 5 per cent if investments by foreign party are no less than equivalent of FF 500,000 (Euro 76,224.51) and the receiving company pays income tax in its home county and is exempt from income tax on the amount of these dividends; 10 per cent if investments by foreign party no less than FF 500,000 (Euro 76,224.51) or the receiving company pays income tax in its home county and is exempt from income tax on the amount of the dividends.
(b) Nil for films and the arts, etc; 10 per cent for trademarks, patents, technical solutions, etc.
(c) 10 per cent for trademarks, patents, technical solutions, etc; 15 per cent for films and the arts, etc.
(d) 5 per cent for bank credits, 10 per cent for other commercial loans.
