Non-Resident Withholding Tax Rates for Treaty Countries  /  129

Country

2

Interest

3

Dividends

4

Royalties

5

Pensions/ 

Annuities

6

Serbia

10

(10)%

 (5/15)%

(10)%

 (15/25)%

Singapore

15

15

15

25

Slovak Republic

10

5/15

0/10

15/25

Slovenia

10

5/15

10

15/25

South Africa

7

10

5/15

6/10

25

Spain

15

15

0/10

15/25

Sri Lanka

15

15

0/10

15/25

Sweden 

10

5/15

0/10

25

Switzerland

10 

5/15 

0/10 

15/25 

Tanzania 

15

20/25

20

15/25

Thailand

15

15

5/15

25

Trinidad & Tobago

10

5/15

0/10

15/25

Tunisia

15

15

0/15/20

25

Turkey

15

15/20

10

15/25

Ukraine 

10

5/15

0/10

25

United Arab Em.

10

5/15

0/10

25

United Kingdom

11

10

5/15

0/10

0/10/25

United States

12

0

5/15 

0/10 

15/25 

Uzbekistan

10

5/15

5/10

25

Venezuela

7

10

10/15

5/10

25

Vietnam

7

10

5/10/15

7.5/10

15/25

Zambia

15

15

15

15/25

Zimbabwe

15

10/15

10

15/25

Current as of May 3, 2013

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