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Non-Resident Withholding Tax Rates for Treaty Countries

1

—Continued

Country

2

Interest

3

Dividends

4

Royalties

5

Pensions/ 

Annuities

6

Lithuania

7

10%

5/15%

10%

10/15/25%

Luxembourg

8

10

5/15

0/10

25

Malaysia

15

15

15

15/25

Malta

15

15

0/10

15/25

Mexico

10

5/15

0/10

15/25

Moldova

10

5/15

10

15/25

Mongolia

10

5/15

5/10

15/25

Morocco

15

15

5/10

25

Namibia

10

(10)

(5/15)

(0/10)

(0/25)

Netherlands

10

5/15

0/10

15/25

New Zealand

8

15(10)

15(5/15)

15(5/10)

15/25(15/25)

Nigeria

12.5

12.5/15

12.5

25

Norway

10

5/15

0/10

15/25

Oman

10

5/15

0/10

15/25

Pakistan

15

15

0/15

25

Papua New Guinea

10

15

10

15/25

Peru

7

15

10/15

15

15/25

Philippines

15

15

10

25

Poland

8

15(10)

15(5/15)

0/10(5/10)

15/25(15/25)

Portugal

10

10/15

10

15/25

Romania

10

5/15

5/10

15/25

Russian Federation

10

10/15

0/10

25

Senegal 

15

15

15

15/25

Refer to notes on the following pages. 

Current as of May 3, 2013

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