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Withholding Tax Rates by Country 2024

  • Tax rates up-to-date as of March 2024, but rates may change without notice. Always consult a tax professional to confirm relevant rates in relevant countries.
  • Under Hungary's domestic rules, there is no withholding tax on dividends, interest, or royalties paid to non-individuals.
  • Venezuela's "34 on 90" refers to a rate of 34% on 90% of gross income.

140 countries

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
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
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
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
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
Paraguay
  • Resident: 8
  • Non-Resident: 15
  • Resident: NA
  • Non-Resident: 6, 15 or 30
  • Resident: NA
  • Non-Resident: 15 or 30
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
Moldova
  • Resident: 6
  • Non-Resident: 6
  • Resident: 12
  • Non-Resident: 12
  • Resident: 12
  • Non-Resident: 12
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
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
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
Australia
  • Resident: 0
  • Non-Resident: 30
  • Resident: 0
  • Non-Resident: 10
  • Resident: 0
  • Non-Resident: 30
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
Trinidad and Tobago
  • Resident: 0
  • Non-Resident: 3 or 8
  • Resident: 0
  • Non-Resident: 15
  • Resident: 0
  • Non-Resident: 15
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
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
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
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
  1. Withholding tax (WHT) rates - Worldwide Tax Summaries

Sources