Non-Resident Withholding Tax Rates for Treaty Countries  /  127

Country

2

Interest

3

Dividends

4

Royalties

5

Pensions/ 

Annuities

6

France

8

10%

5/15%

0/10%

25%

Gabon

10

15

10

25

Germany

10

5/15

0/10

15/25

Greece

10

5/15

0/10

15/25

Guyana

15

15

10

25

Hong Kong

10

(10)

(5/15)

(10)

(25)

Hungary

10

5/15

0/10

10/15/25

Iceland

10

5/15

0/10

15/25

India 

15

15/25

10/15/20

25

Indonesia 

10

10/15

10

15/25

Ireland

10

5/15

0/10

0/15/25

Israel

15

15

0/15

15/25

Italy

10

5/15

0/5/10

15/25 

Ivory Coast

15

15

10

15/25

Jamaica

15

15

10

15/25

Japan

10

5/15

10

25

Jordan

10

10/15

10

25

Kazakhstan

7

10

5/15

10

15/25

Kenya

15

15/25

15

15/25

Korea, Rep. of 

10

5/15

10

10/15/25

Kuwait

10

5/15

10

15/25

Kyrgyzstan

15

15

0/10

15/25

Latvia

7

10

5/15

10

10/15/25

Lebanon

10

(10)

(5/15)

(5/10)

(15/25)

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.