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Non-Resident Withholding Tax Rates for Treaty Countries

1

Country

2

Interest

3

Dividends

4

Royalties

5

Pensions/ 

Annuities

6

Algeria

15%

15%

0/15%

15/25%

Argentina

7

12.5

10/15

3/5/10/15

15/25

Armenia

10

5/15

10

15/25

Australia

10

5/15

10

15/25

Austria

8

10

5/15

0/10

25

Azerbaijan

10

10/15

5/10

25

Bangladesh

15

15

10

15/25

Barbados

8

15

15

0/10

15/25

Belgium

10

5/15

0/10

25

Brazil

15

15/25

15/25

25

Bulgaria

7

10

10/15

0/10

10/15/25

Cameroon

15

15

15

25

Chile

7

15

10/15

15

15/25

China, People’s Rep

9

10

10/15

10

25

Columbia

10

5/15

10

15/25

Croatia 

10

5/15

10

10/15

Cyprus

15

15

0/10

15/25

Czech Republic

10

5/15

10

15/25

Denmark 

10

5/15

0/10

25

Dominican Republic

18

18

0/18

18/25

Ecuador

7

15

5/15

10/15

15/25

Egypt

15

15

15

25

Estonia

7

10

5/15

10

10/15/25

Finland

10

5/15

0/10

15/20/25

Refer to notes on the following pages. 

Current as of May 3, 2013

© 2013 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms

affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.