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