Non-Resident Withholding Tax Rates for Treaty Countries / 127
Country
2
Interest
3
Dividends
4
Royalties
5
Pensions/
Annuities
6
France
10%
5/15%
0/10%
25%
Gabon
10
15
10
25
Germany
10
5/15
0/10
0/25
Greece
10
5/15
0/10
15/25
Guyana
15
15
10
25
Hong Kong
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
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
9
(10)
(5/15)
(5/10)
(15/25)
Current as of September 30, 2014