Dividend Withholding Tax by Country – Complete Guide With Interests and Royalties 2026
Below you will find dividend withholding tax by country, but also interest and royalties withholding tax rates. We have updated this table in September 2025, but errors are still possible. Please note that these are standard domestic rates for individuals, which may be substantially reduced by applicable tax treaties.
Always conduct your own verification as international taxation changes very quickly and errors can slip into this information. We cannot be held responsible for any errors present on this page. Do your own due diligence and consult a tax specialist. Nevertheless, we are happy to provide this information about dividend withholding tax by countryto you free of charge.
How to Use This Table – Dividend Withholding Tax by Country
- Identify the country of your investment – find the country where your dividend, interest, or royalty income originates.
- Check the applicable rate – the table shows the standard domestic withholding rate for each type of income.
- Consider tax treaties – your home country may have a treaty that reduces the withholding tax. Apply the reduced rate if applicable.
- Calculate net income – subtract the withholding tax from your gross dividend/interest/royalty to know what you actually receive.
Country-by-Country Dividend Withholding Tax by Country Table
Last Update: January 2026
| Country | Dividends | Interest | Royalties |
| Albania | 8 | 15 | 15 |
| Algeria | 15 | 10 | 30 |
| Angola | 10 | 10 / 15 | 10 |
| Argentina | 7 | 0-35 | 21 |
| Armenia | 5 | 10 | 10 |
| Australia | 30 | 10 | 30 |
| Austria | 0 / 27.5 | 0 | 0 / 20 |
| Azerbaijan | 5 | 10 | 14 |
| Bahamas | NA | NA | NA |
| Bahrain | NA | NA | NA |
| Bangladesh | 20 / 30 | 20 | 20 |
| Barbados | 5 | NA | NA |
| Belgium | 30 | 30 | 30 |
| Bermuda | NA | NA | NA |
| Bolivia | 12.5 | 12.5 | 12.5 |
| Bosnia and Herzegovina | 5-10 | 10 | 10 |
| Botswana | 10 | 15 | 15 |
| Brazil | 10 | 15 | 15 |
| Brunei | NA | 2.5 | 10 |
| Bulgaria | 5 | 10 | 10 |
| Cabo Verde | NA | 20 | 20 |
| Cambodia | 14 | 14 | 14 |
| Cameroon | 16.5 | 16.5 | 15 |
| Canada | 25 | 25 | 25 |
| Cayman Islands | NA | NA | NA |
| Chad | 20 | 25 | 25 |
| Chile | 35 | 4 / 35 | 30 |
| China | 10 | 10 | 10 |
| Colombia | 20 | 20 | 20 |
| Congo, DRC | 10-20 | 0-20 | 20 |
| Congo, Republic | 15 | 5-20 | 10-20 |
| Costa Rica | 15 | 5.5-15 | 25 |
| Croatia | 12 | 12 | 24 (can be different for businesses for 3 categories) |
| Cyprus | 0 | 0 | 10 |
| Czech Republic | 15 | 15 | 35 |
| Denmark | 27 | 22 | 22 |
| Dominican Republic | 10 | 10 | 27 |
| Ecuador | 0-14.8 | 0-25 | 0-37 |
| Egypt | 5-10 | 20 | 20 |
| El Salvador | 5 | 10-20 | 20 |
| Equatorial Guinea | 15 | 15 | 10 |
| Estonia | 0 | 0 | 10 |
| Eswatini | 15 | 10 | 15 |
| Ethiopia | 15 | 10 | 10 |
| France | 12,8 | 0 | 25 |
| Gabon | 25 | 25 | 25 |
| Georgia | 5 | 5 | 5 |
| Germany | 25 | 0 | 15 |
| Ghana | 8 | 8 | 15 |
| Gibraltar | NA | NA | NA |
| Greece | 5 | 15 | 20 |
| Guatemala | 5 | 10 | 15 |
| Guernsey | 0 | 0 | NA |
| Guyana | 20 | 20 | 20 |
| Honduras | 10 | 10 | 25 |
| Hong Kong | 0 | 0 | 2.4-4.95 |
| Hungary | 0 | 0 | 0 |
| Iceland | 20 | 12 | 20 |
| India | 20 | 5-35 | 20 |
| Indonesia | 20 | 20 | 20 |
| Iraq | NA | 15 | 15 |
| Ireland | 25 | 20 | 20 |
| Isle of Man | 0 | 0 | 0 |
| Israel | 25 / 30 (non-treaty) | 23 | 23 |
| Italy | 0 / 15 / 26 | 0 / 10 / 26 | 0 / 30 |
| Ivory Coast | 15 | 18 | 20 |
| Jamaica | 25 | 25 | 25 |
| Japan | 15 | 20 | 20 |
| Jersey | NA | NA | NA |
| Kazakhstan | 15 | 15 | 15 |
| Kenya | 15 | 15-25 | 20 |
| Korea | 20 | 20 | 20 |
| Kosovo | NA | 10 | 10 |
| Kuwait | NA | NA | NA |
| Lao PDR | 10 | 10 | 5 |
| Latvia | 0 | 0 | 0 |
| Lebanon | 10 | 10 | 8.5 |
| Liberia | 15 | 15 | 15 |
| Libya | NA | NA | NA |
| Liechtenstein | NA | NA | NA |
| Lithuania | 16 | 10 | 10 |
| Luxembourg | 15 | 0 | 0 |
| Macau | NA | NA | NA |
| Madagascar | 10 | 20 | 10 |
| Malaysia | 0 | 0 / 15 | 10 |
| Malta | 0 | 0 | 0 |
| Mauritania | 10 | 10 | 15 |
| Mauritius | 0 | 15 | 15 |
| Mexico | 10 | 4,9-35 | 5-35 |
| Moldova | 6 | 12 | 12 |
| Mongolia | 20 | 20 | 20 |
| Montenegro | 15 | 15 | 15 |
| Morocco | 11.25 | 10 | 10 |
| Mozambique | 20 | 20 | 20 |
| Myanmar | 0 | 15 | 15 |
| Namibia | 10-20 | 10 | 10 |
| Netherlands | 15 | 0* | 0* |
| New Caledonia | 20 / 30 | 25 | 25 |
| New Zealand | 30 | 15 | 15 |
| Nicaragua | 15 | 15 | 15 |
| Nigeria | 10 | 10 | 10 |
| North Macedonia | 10 | 10 | 10 |
| Norway | 25 | 15 | 15 |
| Oman | 10 | 10 | 10 |
| Pakistan | 15 | 10 | 15 |
| Palestinian territories | NA | 10 | 10 |
| Panama | 5 / 10 / 20 | 12.5 | 12.5 |
| Papua New Guinea | 15 | 15 | 10 / 30 |
| Paraguay | 15 | 6 / 15 / 30 | 15 / 30 |
| Peru | 5 | 4.99 | 30 |
| Philippines | 15 / 25 | 20 | 25 |
| Poland | 19 | 20 | 20 |
| Portugal | 25 | 0-25 | 0-25 |
| Puerto Rico | 15 | 29 | 29 |
| Qatar | 0 | 5 | 5 |
| Romania | 10 | 16 | 16 |
| Rwanda | 15 | 15 | 15 |
| Saint Lucia | 0 | 15 | 25 |
| Saudi Arabia | 5 | 5 | 15 |
| Senegal | 10 | 8-16 | 20 |
| Serbia | 20 | 20 | 20 |
| Singapore | 0 | 15 | 10 |
| Slovakia | 7-35 | 19-35 | 19-35 |
| Slovenia | 15 | 15 | 15 |
| South Africa | 20 | 15 | 15 |
| Spain | 19 | 19 | 19-24 |
| Sweden | 30 | 0 | 20.6 |
| Switzerland | 0-35 | 0-35 | 0 |
| Taiwan | 21 | 15-20 | 20 |
| Tanzania | 5-10 | 10 | 10-15 |
| Thailand | 10 | 15 | 15 |
| Timor-Leste | 10 | 10 | 10 |
| Trinidad and Tobago | 3 / 8 | 15 | 15 |
| Tunisia | 10 | 10-20 | 15-25 |
| Turkey | 15 | 10 | 20 |
| Uganda | 15 | 15 | 15 |
| Ukraine | 15 | 15 | 15 |
| United Arab Emirates | 0 | 0 | 0 |
| United Kingdom | 0 | 20 | 20 |
| United States | 30 – Less than 30 for many countries with DTT | 30 – Less than 30 for many countries with DTT | 30 – Less than 30 for many countries with DTT |
| Uruguay | 0-7 | 0-12 | 0-12 |
| Uzbekistan | 10 | 10 | 20 |
| Vietnam | 0 | 5 | 10 |
| Zambia | 20 | 20 | 20 |
Dividend withholding tax by country – Read The complete Guide below and learn. How to calculate foreign dividend tax between after double tax treaty?
Guide to the Taxation of Foreign Dividends – Pipart Global Income 10%+ Yield