128  /

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

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

9

(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 (0/15/25)

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

10

5/15

5/10

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 September 30, 2014