Non-Resident Withholding Tax Rates for Treaty Countries / 129
Country
2
Interest
3
Dividends
4
Royalties
5
Pensions/
Annuities
6
Serbia
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
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
8,10
10
5/15
0/10
0/10/25
United States
11
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 September 30, 2014