Withholding Tax Rates by Country 2025

	Country	WTR Dividends % (2024)↓	WTR Interest % (2024)	WTR Royalties % (2024)
	Finland	Varies on a case-to-case basis	Varies on a case-to-case basis	Varies on a case-to-case basis
	Vietnam	Treaty: 0 Non-Treaty: 0	Treaty: 0, 10, or 15 Non-Treaty: 5	Treaty: 5, 7, 7.5, 10, or 15 Non-Treaty: 10
	Iraq	Resident: NA Non-Resident: NA	Resident: 1.8 to 10 Non-Resident: 15	Resident: 1.8 to 10 Non-Resident: 15
	Palestine	Resident: NA Non-Resident: NA	Resident: 10 Non-Resident: 10	Resident: 10 Non-Resident: 10
	Cape Verde	Resident: NA Non-Resident: NA	Resident: 20 Non-Resident: 20	Resident: 20 Non-Resident: 20
	Albania	Resident: NA Non-Resident: 8	Resident: NA Non-Resident: 15	Resident: NA Non-Resident: 15
	Peru	Resident: NA Non-Resident: 5	Resident: NA Non-Resident: 4.99	Resident: NA Non-Resident: 30
	Armenia	Resident: NA Non-Resident: 5	Resident: NA Non-Resident: 10	Resident: NA Non-Resident: 10
	Saudi Arabia	Resident: NA Non-Resident: 5	Resident: NA Non-Resident: 5	Resident: NA Non-Resident: 15
	Guatemala	Resident: NA Non-Resident: 5	Resident: NA Non-Resident: 10	Resident: NA Non-Resident: 15
	Georgia	Resident: NA Non-Resident: 5	Resident: NA Non-Resident: 5	Resident: NA Non-Resident: 5
	Chile	Resident: NA Non-Resident: 35	Resident: NA Non-Resident: 4 or 35	Resident: NA Non-Resident: 30
	United States	Resident: NA Non-Resident: 30	Resident: NA Non-Resident: 30	Resident: NA Non-Resident: 30
	Sweden	Resident: NA Non-Resident: 30	Resident: NA Non-Resident: 0	Resident: NA Non-Resident: 20.6
	Canada	Resident: NA Non-Resident: 25	Resident: NA Non-Resident: 25	Resident: NA Non-Resident: 25
	Norway	Resident: NA Non-Resident: 25	Resident: NA Non-Resident: 15	Resident: NA Non-Resident: 15
	Taiwan	Resident: NA Non-Resident: 21	Resident: 10 Non-Resident: 15 or 20	Resident: 10 Non-Resident: 20
	Serbia	Resident: NA Non-resident: 20 Non-resident in tax haven: 20	Resident: NA Non-resident: 20 Non-resident in tax haven: 25	Resident: NA Non-resident: 20 Non-resident in tax haven: 25
	Ukraine	Resident: NA Non-Resident: 15	Resident: NA Non-Resident: 15	Resident: NA Non-Resident: 15
	Sri Lanka	Resident: NA Non-Resident: 15	Resident: NA Non-Resident: 5	Resident: NA Non-Resident: 14
	Kazakhstan	Resident: NA Non-Resident: 15	Resident: NA Non-Resident: 15	Resident: NA Non-Resident: 15
	Cambodia	Resident: NA Non-Resident: 15	Resident: 15 Non-Resident: 14	Resident: 15 Non-Resident: 14
	Zimbabwe	Resident: NA Non-Resident: 15	Resident: 15 Non-Resident: 0	Resident: NA Non-Resident: 15
	Puerto Rico	Resident: NA Non-Resident: 15	Resident: NA Non-Resident: 29	Resident: NA Non-Resident: 29
	Lithuania	Resident: NA Non-Resident: 15	Resident: NA Non-Resident: 10	Resident: NA Non-Resident: 10
	Slovenia	Resident: NA Non-Resident: 15	Resident: NA Non-Resident: 15	Resident: NA Non-Resident: 15
	Eswatini	Resident: NA Non-Resident: 15	Resident: NA Non-Resident: 10	Resident: NA Non-Resident: 15
	Morocco	Resident: NA Non-Resident: 13.5	Resident: NA Non-Resident: 10	Resident: NA Non-Resident: 10
	Bolivia	Resident: NA Non-Resident: 12.5	Resident: NA Non-Resident: 12.5	Resident: NA Non-Resident: 12.5
	Maldives	Resident: NA Non-resident: 10 Non-resident contractor: 5	Resident: NA Non-resident: 10	Resident: NA Non-resident: 10
	Namibia	Resident: NA Non-Resident: 10 or 20	Resident: NA Non-Resident: 10	Resident: NA Non-Resident: 10
	China	Resident: NA Non-Resident: 10	Resident: NA Non-Resident: 10	Resident: NA Non-Resident: 10
	Turkey	Resident: NA Non-Resident: 10	Resident: NA Non-Resident: 10	Resident: NA Non-Resident: 20
	Kyrgyzstan	Resident: NA Non-Resident: 10	Resident: NA Non-Resident: 10	Resident: 10 Non-Resident: 10
	Oman	Resident: NA Non-Resident: 10	Resident: NA Non-Resident: 10	Resident: NA Non-Resident: 10
	North Macedonia	Resident: NA Non-Resident: 10	Resident: NA Non-Resident: 10	Resident: NA Non-Resident: 10
	Latvia	Resident: NA Non-resident: 0 Non-resident in tax haven: 20	Resident: NA Non-resident: 0 Non-resident in tax haven: 20	Resident: NA Non-resident: 0 Non-resident in tax haven: 20
	Singapore	Resident: NA Non-Resident: 0	Resident: NA Non-Resident: 15	Resident: NA Non-Resident: 10
	Qatar	Resident: NA Non-Resident: 0	Resident: NA Non-Resident: 5	Resident: NA Non-Resident: 5
	Saint Lucia	Resident: NA Non-Resident: 0	Resident: NA Non-Resident: 15	Resident: NA Non-Resident: 25
	France	Resident: NA Non-resident (companies): 25 Non-resident (individuals): 12.8	Resident: NA Non-resident (companies): 0 Non-resident (individuals): 0	Resident: NA Non-resident (companies): 25 Non-resident (individuals): 25
	Switzerland	Resident: Between 0 and 35 Non-Resident: Between 0 and 35	Resident: Between 0 and 35 Non-Resident: Between 0 and 35	Resident: 0 Non-Resident: 0
	Colombia	Resident: Between 0 and 20 Non-Resident: 20	Resident: Between 0 and 20 Non-Resident: 20	Resident: Between 0 and 20 Non-Resident: 20
	Ghana	Resident: 8 Non-Resident: 8	Resident: 8 Non-Resident: 8	Resident: 15 Non-Resident: 15
	Romania	Resident: 8 Non-Resident: 8	Resident: NA Non-Resident: 16	Resident: NA Non-Resident: 16
	Paraguay	Resident: 8 Non-Resident: 15	Resident: NA Non-Resident: 6, 15 or 30	Resident: NA Non-Resident: 15 or 30
	Moldova	Resident: 6 Non-Resident: 6	Resident: 12 Non-Resident: 12	Resident: 12 Non-Resident: 12
	El Salvador	Resident: 5 Non-Resident: 5 Non-Resident in a tax haven: 25	Resident: 10 Non-Resident: 0 or 20 Non-Resident in a tax haven: 10 or 25	Resident: 5 or 10 Non-Resident: 20 Non-Resident in a tax haven: 25
	Azerbaijan	Resident: 5 Non-Resident: 5	Resident: 10 Non-Resident: 10	Resident: 14 Non-Resident: 14
	Greece	Resident: 5 Non-Resident: 5	Resident: 15 Non-Resident: 15	Resident: 20 Non-Resident: 20
	Kenya	Resident: 5 Non-Resident: 15 Repatriated Income Tax for foreign corp.: 15	Resident: 10 to 25 Non-Resident: 15 to 25	Resident: 5 Non-Resident: 20
	Uzbekistan	Resident: 5 Non-Resident: 10	Resident: NA Non-Resident: 10	Resident: NA Non-Resident: 20
	Panama	Resident: 5, 10. or 20 Non-Resident: 5, 10. or 20	Resident: NA Non-Resident: 12.5	Resident: NA Non-Resident: 12.5
	Egypt	Resident: 5 or 10 Non-Resident: 5 or 10	Resident: NA Non-Resident: 20	Resident: NA Non-Resident: 20
	Tanzania	Resident: 5 or 10 Non-Resident: 5 or 10	Resident: 10 Non-Resident: 10	Resident: 15 Non-Resident: 15
	Greenland	Resident: 36 to 44 Non-resident: 36 to 44	Resident: 25 Non-resident: 25	Resident: 30 Non-resident: 30
	Venezuela	Resident: 34 Non-Resident: 34	Resident: 0 or 5 Non-Resident: 34 on 95	Resident: 0 Non-Resident: 34 on 90
	Belgium	Resident: 30 Non-Resident: 30	Resident: 30 Non-Resident: 30	Resident: 30 Non-Resident: 30
	Denmark	Resident: 27 Non-Resident: 27	Resident: 22 Non-Resident: 22	Resident: 22 Non-Resident: 22
	Germany	Resident: 25 Non-Resident: 25	Resident: 25 Non-Resident: 0	Resident: 0 Non-Resident: 15
	Portugal	Resident: 25 Non-Resident: 25	Resident: 25 Non-Resident: 0 or 25	Resident: 25 Non-Resident: 0 or 25
	Ireland	Resident: 25 Non-Resident: 25	Resident: 20 Non-Resident: 20	Resident: 20 Non-Resident: 20
	Iceland	Resident: 22 Non-Resident: 21	Resident: 22 Non-Resident: 13	Resident: 0 Non-Resident: 22
	South Africa	Resident: 20 Non-Resident: 20	Resident: 0 Non-Resident: 15	Resident: 0 Non-Resident: 15
	Mozambique	Resident: 20 Non-Resident: 20	Resident: 20 Non-Resident: 20	Resident: 20 Non-Resident: 20
	Gabon	Resident: 20 Non-Resident: 20	Resident: NA Non-Resident: 20	Resident: NA Non-Resident: 20
	Japan	Resident: 20 Non-Resident: 15	Resident: 20 Non-Resident: 20	Resident: 0 Non-Resident: 20
	Chad	Resident: 20 Non-resident outside CEMAC area: 20 Non-resident from CEMAC area: 5 or 10	Resident: NA Non-resident outside CEMAC area: 25 Non-resident from CEMAC area: 5	Resident: NA Non-resident outside CEMAC area: 25 Non-resident from CEMAC area: 7.5
	Spain	Resident: 19 Non-Resident: 19	Resident: 19 Non-Resident: 19	Resident: 19 or 24 Non-Resident: 19 or 24
	Poland	Resident: 19 Non-Resident: 19	Resident: NA Non-Resident: 20	Resident: NA Non-Resident: 20
	Cameroon	Resident: 16.5 Non-Resident: 16.5	Resident: 16.5 Non-Resident: 16.5	Resident: 0 Non-Resident: 15
	Zambia	Resident: 15 Non-Resident: 20	Resident: 15 Non-Resident: 20	Resident: 15 Non-Resident: 20
	Montenegro	Resident: 15 Non-resident: 15 Non-resident in tax haven: 30	Resident: NA Non-resident: 15 Non-resident in tax haven: 30	Resident: NA Non-resident: 15 Non-resident in tax haven: 30
	Pakistan	Resident: 15 Non-Resident: 15	Resident: 15 Non-Resident: 10	Resident: 0 Non-Resident: 15
	Uganda	Resident: 15 Non-Resident: 15	Resident: 15 Non-Resident: 15	Resident: NA Non-Resident: 15
	Algeria	Resident: 15 Non-Resident: 15	Resident: 10 Non-Resident: 10	Resident: 0 Non-Resident: 30
	Ivory Coast	Resident: 15 Non-Resident: 15	Resident: 18 Non-Resident: 18	Resident: NA Non-Resident: 20
	Netherlands	Resident: 15 Non-Resident: 15	Resident: 0 Non-Resident: 0	Resident: 0 Non-Resident: 0
	Rwanda	Resident: 15 Non-Resident: 15	Resident: 15 Non-Resident: 15	Resident: 15 Non-Resident: 15
	Czech Republic	Resident: 15 Non-Resident: 15	Resident: 0 Non-Resident: 15	Resident: 0 Non-Resident: 15
	Turkmenistan	Resident: 15 Non-Resident: 15	Resident: NA Non-Resident: 15	Resident: NA Non-Resident: 15
	Nicaragua	Resident: 15 Non-Resident: 15	Resident: 15 Non-Resident: 15	Resident: 15 Non-Resident: 15
	Republic of the Congo	Resident: 15 Non-Resident: 15	Resident: 0 Non-Resident: 5 or 20	Resident: 0 Non-Resident: 10 or 20
	Costa Rica	Resident: 15 Non-Resident: 15	Resident: NA Non-Resident: 5.5 or 15	Resident: NA Non-Resident: 25
	Luxembourg	Resident: 15 Non-Resident: 15	Resident: 0 Non-Resident: 0	Resident: 0 Non-Resident: 0
	Tajikistan	Resident: 12 Non-Resident: 12	Resident: 12 Non-Resident: 12	Resident: NA Non-Resident: 15
	Equatorial Guinea	Resident: 10 Non-Resident: 25	Resident: 10 Non-Resident: 25	Resident: 10 Non-Resident: 10
	India	Resident: 10 Non-Resident: 20	Resident: 10 Non-Resident: 5 to 40	Resident: 2 to 10 Non-Resident: 20
	Indonesia	Resident: 10 Non-Resident: 20	Resident: 10, 15, or 20 Non-Resident: 20	Resident: 15 Non-Resident: 20
	Mongolia	Resident: 10 Non-Resident: 20	Resident: 10 Non-Resident: 20	Resident: 10 Non-Resident: 20
	Malawi	Resident: 10 Non-Resident: 15	Resident: 20 Non-Resident: 15	Resident: 20 Non-Resident: 15
	Dominican Republic	Resident: 10 Non-Resident: 10	Resident: NA Non-Resident: 10	Resident: NA Non-Resident: 27
	Nigeria	Resident: 10 Non-Resident: 10	Resident: 10 Non-Resident: 10	Resident: 10 Non-Resident: 10
	Ethiopia	Resident: 10 Non-Resident: 10	Resident: 5 or 10 Non-Resident: 5 or 10	Resident: 5 Non-Resident: 5
	Mexico	Resident: 10 Non-Resident: 10	Resident: 0.08 Non-Resident: 4.9 to 35	Resident: NA Non-Resident: 5 to 35
	Thailand	Resident: 10 Non-Resident: 10	Resident: 1 Non-Resident: 15	Resident: 3 Non-Resident: 15
	Angola	Resident: 10 Non-Resident: 10	Resident: 10 Non-Resident: 10	Resident: 15 Non-Resident: 15
	Senegal	Resident: 10 Non-Resident: 10	Resident: 8 to 16 Non-Resident: 8 to 16	Resident: 20 Non-Resident: 20
	Honduras	Resident: 10 Non-Resident: 10	Resident: 10 Non-Resident: 10	Resident: 25 Non-Resident: 25
	Laos	Resident: 10 Non-Resident: 10	Resident: 10 Non-Resident: 10	Resident: 5 Non-Resident: 5
	Lebanon	Resident: 10 Non-Resident: 10	Resident: 10 Non-Resident: 10	Resident: NA Non-Resident: 7.5
	Mauritania	Resident: 10 Non-Resident: 10	Resident: 10 Non-Resident: 10	Resident: NA Non-Resident: 15
	Botswana	Resident: 10 Non-Resident: 10	Resident: 10 Non-Resident: 15	Resident: NA Non-Resident: 15
	DR Congo	Resident: 10 or 20 Non-Resident: 10 or 20	Resident: 0 Non-Resident: 0 or 20	Resident: 20 Non-Resident: 20
	Australia	Resident: 0 Non-Resident: 30	Resident: 0 Non-Resident: 10	Resident: 0 Non-Resident: 30
	Trinidad and Tobago	Resident: 0 Non-Resident: 3 or 8	Resident: 0 Non-Resident: 15	Resident: 0 Non-Resident: 15
	Italy	Resident: 0 Non-Resident: 26	Resident: 0 or 26 Non-Resident: 26	Resident: 0 Non-Resident: 30
	Guyana	Resident: 0 Non-Resident: 20	Resident: 0 Non-Resident: 20	Resident: 0 Non-Resident: 20
	Philippines	Resident: 0 Non-resident: 15 or 25	Resident: 10, 15, or 20 Non-resident: 20	Resident: 20 Non-resident: 25
	Papua New Guinea	Resident: 0 Non-Resident: 15	Resident: 15 Non-Resident: 15	Resident: 0 Non-Resident: 10
	Madagascar	Resident: 0 Non-Resident: 10	Resident: 20 Non-Resident: 20	Resident: 0 Non-Resident: 10
	Timor-Leste	Resident: 0 Non-Resident: 10	Resident: 10 Non-Resident: 10	Resident: 10 Non-Resident: 10
	Jordan	Resident: 0 Non-Resident: 0 or 10	Resident: 5 or 7 Non-Resident: 10	Resident: 0 Non-Resident: 10
	United Kingdom	Resident: 0 Non-Resident: 0	Resident: 20 Non-Resident: 20	Resident: 20 Non-Resident: 20
	Myanmar	Resident: 0 Non-Resident: 0	Resident: 0 Non-Resident: 15	Resident: 10 Non-Resident: 15
	Malaysia	Resident: 0 Non-Resident: 0	Resident: 0 Non-Resident: 0 or 15	Resident: 0 Non-Resident: 10
	United Arab Emirates	Resident: 0 Non-Resident: 0	Resident: 0 Non-Resident: 0	Resident: 0 Non-Resident: 0
	Hungary	Resident: 0 Non-Resident: 0	Resident: 0 Non-Resident: 0	Resident: 0 Non-Resident: 0
	Hong Kong	Resident: 0 Non-Resident: 0	Resident: 0 Non-Resident: 0	Resident: 0 Non-Resident: 2.475 to 4.95
	Cyprus	Resident: 0 Non-Resident: 0	Resident: 17 Non-Resident: 0	Resident: 0 Non-Resident: 10
	Mauritius	Resident: 0 Non-Resident: 0	Resident: 0 Non-Resident: 15	Resident: 10 Non-Resident: 15
	Fiji	Resident: 0 Non-Resident: 0	Resident: 10 Non-Resident: 10	Resident: 5 Non-Resident: 5
	Isle of Man	Resident: 0 Non-Resident: 0	Resident: 0 Non-Resident: 0	Resident: 0 Non-Resident: 0
	Uruguay	Resident: 0, 7, or 12 Non-Resident: 0 or 7	Resident: 0, 7, or 12 Non-Resident: 0, 7, or 12	Resident: 0 or 12 Non-Resident: 0 or 12
	Ecuador	Resident: 0 to 25 Non-Resident: 0, 10, or 14.8	Resident: 0 to 2 Non-Resident: 0 or 25	Resident: 8 Non-Resident: 0, 25, or 37
	Slovakia	Resident: 0 or 7 Non-Resident: 7, 19, or 35	Resident: 0 or 19 Non-Resident: 19 or 35	Resident: 0 Non-Resident: 19 or 35
	Austria	Resident: 0 or 27.5 Non-Resident: 0 or 27.5	Resident: 0, 23, or 27.5 Non-Resident: 0	Resident: 0 Non-Resident: 0 or 20
	Israel	Resident: 0 or 23 Non-Resident: 25 or 30	Resident: 23 Non-Resident: 23	Resident: 30 Non-Resident: 23
	Malta	Resident: 0 or 15 Non-Resident: 0	Resident: 0 Non-Resident: 0	Resident: 0 Non-Resident: 0
	Jamaica	Resident: 0 or 15 Non-resident corporate: 33.33 Non-resident individual: 25	Resident: 0 or 25 Non-resident corporate: 33.33 Non-resident individual: 25	Resident: 0 Non-resident corporate: 33.33 Non-resident individual: 25
	South Korea	Resident: 0 or 14 Non-Resident: 20	Resident: 14 or 25 Non-Resident: 0, 14, or 20	Resident: 0 Non-Resident: 20
	Tunisia	Resident: 0 or 10 Non-Resident: 10	Resident: 0 or 20 Non-Resident: 10 or 20	Resident: 3 or 10 Non-Resident: 15 or 25
	Brazil	Resident individuals: NA Non-resident: 0 Non-resident in tax haven countries: 0	Resident individuals: 15 to 22.5 Non-resident: 15 Non-resident in tax haven countries: 25	Resident individuals: NA Non-resident: 15 Non-resident in tax haven countries: 25
	Barbados	Resident Individual: 15 or NA Resident Company: NA Non-Resident: 5 or NA	Resident Individual: 15 Resident Company: 15 Non-Resident: NA	Resident Individual: NA Resident Company: NA Non-Resident: NA
	Croatia	Resident corporations: 0 Non-Residen corporationst: 10 Resident individuals: 10 Non-Residen individuals: 10	Resident corporations: 0 Non-Residen corporationst: 15 Resident individuals: 10 Non-Residen individuals: 10	Resident corporations: 0 Non-Residen corporationst: 15 Resident individuals: 20 Non-Residen individuals: 20
	Estonia	Resident corporate: 0 Resident individual: 0 or 7 Non-resident corporate: 0 Non-resident individual: 0 or 7	Resident corporate: 0 Resident individual: 20 Non-resident corporate: 0 Non-resident individual: 0	Resident corporate: 0 Resident individual: 20 Non-resident corporate: 10 Non-resident individual: 10
	New Zealand	Resident companies: 33 Non-resident companies: 30 Resident individuals: 30 Non-resident individuals: 30	Resident companies: 28 Non-resident companies: 15 Resident individuals:39 Non-resident individuals: 15	Resident companies: 0 Non-resident companies: 15 Resident individuals: 0 Non-resident individuals: 15
	Argentina	Registered taxpayer: Resident: 0 or 7 Non-Resident: 7 Non-registered taxpayer: Resident: 0 or 7 Non-Resident: 7	Registered taxpayer: Resident: 6 Non-Resident: 0, 15.05, or 35 Non-registered taxpayer: Resident: 28 Non-Resident: 0, 15.05, or 35	Registered taxpayer: Resident: 6 Non-Resident: 21 or 28 Non-registered taxpayer: Resident: 6 Non-Resident: 21 or 28
	Bosnia and Herzegovina	Federation of Bosnia and Herzegovina: 5 Republika Srpska: 10 Brčko District: 0	Federation of Bosnia and Herzegovina: 10 Republika Srpska: 10 Brčko District: 10	Federation of Bosnia and Herzegovina: 10 Republika Srpska: 10 Brčko District: 10
	Bulgaria	EU Resident: 0 Non-Resident: 5	Resident: 0 or 10 Non-Resident: 10	Resident: 0 or 10 Non-Resident: 10