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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.