Dividend Withholding Tax by Country – Complete Guide With Interests and Royalties
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.
| 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 | NA | 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 | 0 | 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 |
| 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 | 10 | 5-10 | 5 |
| 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 |
| 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 | 30 | 30 |
| Uruguay | 0-7 | 0-12 | 0-12 |
| Uzbekistan | 10 | 10 | 20 |
| Vietnam | 0 | ||
| Zambia | 20 | 20 | 20 |