Withholding Tax Tables (Global)

Jurisdiction

Technical Services

Dividends

Interest

Royalties

Branch Remittances

Notes

Afghanistan

7%

20%

20%

20%

 

Technical Services WHT also applies to any provision of goods or services under contract.

Albania

10%

10%

10%

10%

0

"Technical service fees – A 10% withholding tax is levied on the gross amount of technical service fees; management fees; and payments for construction, installation, assembly or related supervisory work, unless a tax treaty applies."

Algeria

24%

15%

10%

24%

0.15

 

Andorra

10%

0%

0%

5%

0

 

Angola

5.25%

10%

15%

10%

 

Oil and Gas companies have different rates

Antigua & Barbuda

 

unknown

unknown

unknown

 

 

Argentina

31.5% unless registered with INTI and services cannot be obtained in Argentina

0%/35%

15.05%/35%

12.25%/28%/31.5%/35%

35%

Dividends subject to withholding tax only if they exceed accumulated taxable income with certain adjustments.

Armenia

 

10%

10%

10%

 

 

Aruba

0

0%/5%/10%

0%

0%

0

 

Australia

0% unless is classed as Royalties

0%/30%

10%

30%

0

 

Austria

20%

25%

0%/25%

20%

0

 

Azerbaijan

10%

10%

10%

14%

10%

Qualifying payments to EU companies may be exempt under EU Directives.

Bahamas

0

0%

0%

0%

0

 

Bahrain

0

0%

0%

0%

0

 

Bangladesh

10%

20%

10%

10%

0

 

Barbados

15%

0%/15%/25%

0%/15%/25%

0%/15%

10%

 

Belarus

15%

12%

10%

15%

0

 

Belgium

0

25%

15%/25%

15%/25%

0

 

Belize

25%

15%

15%

 

 

 

Benin

12%

15%

15%

10%/12%

15%

 

Bermuda

0%

0%

0%

0%

0%

 

Bhutan

 

10%

5%

5%

 

 

Bolivia

12.5%

25%

25%

25%

12.5%

Rate levied on 50% of payment, resulting in 12.5% rate.

Bosnia-Herzegovina

10%

0%/5%

10%

10%

0

Republika Srpska does not levy withholding tax on dividends.

Botswana

15%

7.5%

15%

15%

 

 

Brazil

15%/25%

0%

15%/25%

15%/25%

0

Non technology technical services are subject to 25% WHT. And a CIDE of 10% (Contribution for the Intervention in the Economic Domain) is also charged.

British Virgin Islands

0

0%

0%

0%

0

 

Brunei

20%

0%

15%

10%

0

 

Bulgaria

10%

0%/5%

10%

10%

 

 

Burkina Faso

20%

12.5%

6%/25%

20%

 

Mining services are subject to 10% WHT. Qualifying payments to EU companies may be exempt or withholding tax rate reduced under EU Directives.

Burundi

35%

15%

40% for non-residents

40% for non-residents

 

 

Cambodia

14%

14%

14%

14%

 

 

Cameroon

15%

15%

15%

15%

 

 

Canada

25%

25%

0%/25%

0%/25%

25%

Certain management fees may incur 25% WHT. All WHT can be reduced under applicable tax treaties.

Caribbean

varies

varies

varies

varies

varies

 

Cayman Islands

0

0%

0%

0%

0

 

Central African Republic

unknown

unknown

unknown

unknown

unknown

 

Chad

20%

20%

20%

25%

 

 

Chile

15%

35%

4%/35%

15%/30%

 

 

China

5/15/25%

10%

10%

10%

0

Business tax is 5% for any services supplied to non-resident

Colombia

10%

25%

14%/33%

33%

 

Exemption will apply for qualifying payments once Croatia becomes EU member state on 1 July 2013.

Congo

20%

20%

20%

20%

 

Amounts paid to foreign party in JV company or economic association contract not subject to withholding tax.

Cook Islands

 

15%

15%

15%

 

 

Costa Rica

25%

5%/15%

0%/15%

0%/25%

15%

Non technical service fees such as management fees or professional fees are subject to WHT at 15%

Ivory Coast

20%

12%

18%

20% (reduced to 0% if a Double Tax Agreement (DTA) is in place between the two countries - currently France, Italy, Switzerland, UK, Germany, Belgium, Canada, Norway, OCAM, WAEMU)

6%

Qualifying payments to EU companies may be exempt or withholding tax reduced under EU directives

Croatia

15%

12%

15%/20%

15%/20%

0

Rate increases to 35% if payment made to tax haven. Qualifying payments to EU companies may be exempt or withholding tax reduced under EU Directives.

Cuba

 

0%

0%

0%

0

Qualifying payments to EU companies may be exempt under EU Directives.

Curaçao

0

0%

35%

0%

0

 

Cyprus

10%

0%

0%

5%/10%

0

 

Czech Republic

15%/35%

15%/35%

15%/35%

15%/35%

0

Technical services feees also include commercial, consultancy and management services. For any payments coming from Czech Rep that don't incur WHT, generally a 10% tax withholding tax will still apply.

Democratic Republic of the Congo

20%

20%

20%

20%

0

Technical service fees can be reduced by up to 30% by expenses.

Denmark

0

0%/15%/27%

0%/25%

25%

0

 

Djibouti

 

Exempt

Exempt

25%

 

Rate increases to 25% if payment made to tax haven.

Dominica

 

15%

15%

15%

 

 

Dominican Republic

29%

10%

10%

29%

10%

Qualifying payments to EU companies may be exempt under EU Directives.

Ecuador

22%

0%/10%

0%/22%

22%

0

 

Egypt

depends - could be treated as royalties at 20%

0%

20%

20%

0%

An Egyptian-resident payer must withhold 20% tax at source (regardless of any applicable lower rate under a treaty); the nonresident company should then submit a request to the Egyptian tax authorities to recover the tax difference within six months from the date of receipt

El Salvador

20/25%

5%/25%

20%/25

20%/25

0

 

England

 

0%

20%

20%

 

 

Equatorial Guinea

10%

25%

25%

10%

0

 

Eritrea

 

unknown

unknown

unknown

 

 

Estonia

10%

0%

0%/21%

10%

0

 

Ethiopia

2%

10%

5%

5%

10%

 

Fiji

 

0%/15%

10%

15%

 

 

Finland

0

24.5%

0%

24.5%

0

Qualifying payments to EU companies may be exempt under EU Directives.

France

33.33%

30%

0%

33.33%

30%

Qualifying payments to EU companies may be exempt under EU Directives.

Gabon

10% + 18%VAT

20%

10%

10%

10%

 

Gambia

15%

15%

15%

15%

0

 

Georgia

10% (4% oil and gas)

3%

5%/15%

10%/15%

0

Rate increases to 15% for payments made to tax haven.

Germany

0

25%

0%

15%

0

Qualifying payments to EU companies may be exempt under EU Directives.

Ghana

15%

8%

8%

10%

10%

 

Gibraltar

0

0%

0%

0%

0

 

Greece

25%

10%

33%

25%

25% (10% from 2014)

Management fees 25%. Under transitional rules in EU directives, Greece can levy withholding tax on interest and royalties.

Grenada

 

15%

15%

15%

 

 

Guam

0

30%

30%

30%

30%

 

Guatemala

15%

0%/10%

10%

31%

5%

 

Guinea

 

20%

 

 

 

 

Guinea Bissau

 

unknown

unknown

unknown

 

 

Guernsey

0

0%

0%

0%

0

 

Guyana

10%

20%

20%

20%

0

 

Haiti

 

unknown

exempt

unknown

 

 

Honduras

25%

10%

10%

25%

0

 

Hong Kong SAR

0%

0%

0%

4.95%

0%

 

Hungary

0

0%

0%

0%

0

 

Iceland

20%

18%

10%

20%

0

 

India

10.506% (10% plus 2% surcharge and 3% cess)

0%

5%/20%

10%

0

If the non-resident doesn't have a Permanent Account Number (PAN) WHT is 20%

Indonesia

20%

20%

20%

20%

20%

 

Iran

25%

Exempt

5%

5%/7%

 

 

Iraq

0-10%

exempt

15%

exempt

0%

Technical services : None specified but can be up to 10% if considered "trading" in Iraq (7% for Oil & Gas)

Ireland

0

0%/20%

20%

0%/20%

0

Qualifying payments to EU companies may be exempt under EU Directives.

Isle of Man

20%

0%

0%

0%

0

 

Israel

0%

20%/25%

15%/20%/25%

25%

 

 

Italy

0%

20%

12.5%/20%

30%

0

Royalties taxed on 75% of gross payment, resulting in effective rate of 22.5%. Qualifying payments to EU companies may be exempt under EU Directives.

Jamaica

33.33%

33.33%

25%

33.33%

0

 

Japan

20%

20%

20%

20%

0

 

Jersey

0

0%

0%

20%

0

 

Jordan

7%

0%

7%

7%

0%

Management fees paid to a nonresident are subject to a 7% withholding tax unless the rate is reduced under a tax treaty

Kazakhstan

15%

15%/20%

15%/20%

15%/20%

15%

Rate of 20% applies when payment made to resident in tax haven.

Kenya

20% (for technical services, professional and management fees)

0%/5%/10%

10%/15%/25%

20%

0

UK has a tax treaty reducing the WHT on service fees to 12.5%. Canada and Germany have treaties with Kenya reducing WHT on service fees to 15%. India has a tax treaty with Kenya reducing WHT on service fees to 17.5%. France and Kenya have a tax treaty which makes service fees exempt from WHT.

Kuwait

0%

0%

0%

0%

0%

 

Kyrgyzstan

 

10%

10%

10%

 

 

Laos

 

10%

10%

5%

 

 

Latvia

10%

0%

5%/10%

5%/15%

0

Qualifying payments to EU companies may be exempt or withholding tax rate reduced under EU Directives.

Lebanon

7.5%

10%

5%/10%

8%

10%

Branch remittances are subject to normal corporate income tax as well as the branch remittance tax.

Liberia

 

15%

15%

15%

0

 

Libya

20%

0%

5%

20.0%

0%

Work performed in Libya or Royalties derived from Libya are considered Libyan-source income and subject to tax accordingly except in Oil and Gas sector.

Liechtenstein

0

0%

0%

0%

0

 

Lithuania

0

15%

10%

10%

0

Qualifying payments to EU companies may be exempt or withholding tax rate reduced under EU Directives.

Luxembourg

0

15%

0%

0%

0

Qualifying payments to corporation subject to tax in treaty country may be exempt.

Macao

0

0%

0%

0%

0

 

Macedonia

10%

10%

10%

10%

0

 

Madagascar

10%

0%

21%

10%

0

 

Madeira

25%

20%

20%

15%

0

 

Malawi

15%

10%

15%

15%

0

 

Malaysia

10%

0%

15%

10%

0

 

Mali

17.5%

10%

10%

17.5

15%

 

Malta

0

0%

0%

0%

0

 

Mauritania

3%

15%

15%

15%

10%

Foreign entities can also elect to pay a withholding tax of 15% for services (16% oil and gas)

Mauritius

0%

0%

15%

0%/15%

 

 

Mexico

25%

0%

4.9%/30%/40%

25%/30%

0

 

Moldova

 

6%

12%

12%

 

 

Monaco

 

0%

0%

0%

 

 

Mongolia

20%

20%

20%

20%

20%

 

Montenegro

9%

9%

9%

9%

0

 

Morocco

10%

15%

10%

10%

10%

 

Mozambique

20%

20%

20%

20%

0

WHT is 10% for telecommunications services

Myanmar

3.5%

0%

15%

20%

0

 

Namibia

25%

10%/25%

10%

10.2%

0

 

Nepal

 

5%

15%

15%

 

 

Netherlands

0

0%/15%

0%

0%

0

Qualifying payments to EU companies may be exempt under EU Directives.

New Zealand

0%/15%

30%

15%

15%

0

Services are only subject to WHT if they fall under royalties or if the services are physically performed in New Zealand they will attract 15% non-resident contractors tax (NRCT)

Nicaragua

10.5%

10%

10%

21%

0

 

Niger

16%

10%

20%

10%

0

 

Nigeria

10%

10%

10%

10%

 

 

Norway

0

0%/25%

0%

0%

0

No tax withheld on dividends paid to corporate shareholders resident in EEA.

Oman

0%

0%

0%

10%

0%

Companies that dervice income in Oman through management fees, computer software or R&D are subject to a 10% withholding tax on the gross amount.

Pakistan

15%

10%

10%

15%

10%

 

Palestine

10%

0%

5%

5%

0%

 

Panama

12.5%

5%/10%

12.5%

12.5%

10%

Technical services may attract higher WHT of 13.75% for some areas such as Telecommunications

Papua New Guinea

12%, management fees 17%

17%

15%

10%/30%

0

 

Paraguay

15%

15%

30%

30%

0

Withholding tax on interest and royalties levied on 50% of payment, so effective rate is 15%

Peru

15%

4.1%

4.99%/30%

30%

 

Digital services are subject to a 30% WHT, as are nontechnical services.

Philippines

30%

15%/30%

20%

30%

15%

 

Poland

20%

19%

20%

20%

0

Qualifying payments to EU companies may be exempt or withholding tax rate reduced under EU Directives.

Portugal

25%

25%/35%

25%/35%

15%

0

Qualifying payments to EU companies may be exempt or withholding tax rate reduced under EU Directives.

Puerto Rico

29%

7%/10%

29%

29%

10%

 

Qatar

5%

0%

7%

5%

0%

 

Romania

16%

16%

16%

16%

0

Qualifying payments to EU companies may be exempt or withholding tax rate reduced under EU Directives.

Russia

0

15%

20%

20%

0

 

Rwanda

15%

15%

15%

15%

0

Belgium and South Africa have tax treaties on WHT which reduce the rate to 10% for service fees. Mauritius and Rwanda have a 0% rate of WHT on service fees.

Saudi Arabia

5%

5%

5%

15%

5%

 

Senegal

20%

10%

16%

20%

18% VAT

 

Serbia

0

20%

20%

20%

0

Payments for services by persons or corporations resident in a preferential tax jurisdiction will be subject to 25% WHT.

Sierra Leone

10%

10%

15%

25%

 

Natural Resources payments have WHT of 25%

Singapore

17%

0%

15%

10%

0

 

Slovakia

0

0%

19%

19%

0

Qualifying payments to EU companies may be exempt under EU Directives.

Slovenia

15%

15%

15%

15%

0

Qualifying payments to EU companies may be exempt under EU Directives.

Somalia

unknown

unknown

unknown

unknown

unknown

 

South Africa

0%

15%

0%

12%

 

"A dividend withholding tax of 15% at the level of the shareholder replaced the Secondary Tax on Companies as from 1 April 2012. 10% interest withholding tax introduced as from 1 July 2013."

South Korea

20%

20%

15.4%/20%

20%

5/15%

 

South Sudan

0%

10%

10%

10%

0%

 

Spain

24.75%

21%

21%

24.75%

21%

Qualifying payments to EU companies may be exempt or withholding tax rate reduced under EU Directives.

Sri Lanka

0%

10%

15%

15%

 

 

St. Kitts & Nevis

10%

10%

0%

10%

 

 

St. Lucia

 

25%

25%

25%

 

 

St. Maarten

 

0%

35%

0%

 

 

Sudan

15%

0%

7%

15%

0%

Management consulting fees are subject to a 15% withholding tax

Suriname

unknown

unknown

unknown

unknown

unknown

 

Swaziland

15%

15%

10%

15%

 

 

Sweden

0

30%

0%

0%

0

Qualifying payments to EU companies may be exempt or withholding tax rate reduced under EU Directives.

Switzerland

0

0%/35%

0%

0%

0

Under Switzerland's agreement with EU, measures equivalent

Syria

7%

0%

7.5%

5%

0%

 

Taiwan

3%/20%

20%

15%/20%

20%

0

 

Tajikistan

15%

12%

12%

15%

8%

 

Tanzania

5/15%

5%/10%

10%

15%

 

 

Thailand

15%

10%

15%

15%

10%

 

The Gambia

 

15%

15%

15%

1.5% income or 32% profit (whichever is higher)

 

Togo

 

20%

15%

15%

 

 

Trinidad & Tobago

15%

10%

15%

15%

5%

 

Tunisia

15%

0%

5%/20%

15%

0%

 

Turkey

20%

15%

10%

20%

15%

 

Turkmenistan

15%

15%

15%

15%

15%

 

United Arab Emirates

0%

0%

0%

0%

0%

 

Uganda

15%

15%

15%

15%

15%

Zambia and Netherlands have tax treaties with Uganda which make payments for contractor or professional services exempt from WHT. Denmark, Norway, South Africa, India, Italy and Mauritius all have treaties reducing the rate to 10%.

Ukraine

15%

15%

15%

15%

15%

No branch remittance WHT if a tax treaty exists between Ukraine and the host country.

United Kingdom

0

0%

20%

20%

0

Qualifying payments to EU companies may be exempt under EU Directives.

Uruguay

12%

7%

3%/5%/12%

12%

7%

 

United States

30%

30%

30%

30%

30%

 

Uzbekistan

0

10%

10%

20%

10%

 

Vanuatu

 

0%

0%

0%

 

 

Venezuela

10.2%

0%-34%

15%-34%

34%

34%

Withholding tax levied on 90% of gross royalties, giving rise to effective rate of 30.6%.

Vietnam

5% WHT + 5% VAT

0%

5%

10%

0

 

Yemen

10%

10%

0%/10%

10%

0%

 

Zambia

15%

15%

15%

15%

0

 

Zimbabwe

15%

10%/15%

15%

15%

0

 

* Rates apply to payments to nonresidents and may be reduced under the provisions of applicable tax treaty such as Double Tax Agreement (DTA). Taxes withheld may be eligible for a foreign tax credit in the payee's home country.

Withholding Tax (WHT) is a government requirement on the payer of an item to deduct tax prior to payment and remit that tax to the government. Internationally WHT is used by governments to generate revenue on the activities of foreign entities within the governments jurisdiction.

Technical Services typically refers to service fees charged for providing a technical, professional or consulting service. This would normally include services provided by specialists in management consultancy, IT, Telecommunications, Engineering or Oil & Gas. So for most recruitment or consulting companies this is the tax rate you need to be worried about. If there is not a specific rate listed for Technical Services in a jurisdiction it is most likely covered by the WHT rate for royalties.

Dividend WHT applies to payments made by a corporation to its shareholders.

Interest WHT applies to interest accumulated on assets held within the jurisdiction and paid to a payee in another country. Assets falling under this may include money, shares, consumer goods that are hire purchased or finance leased. It can apply to interest earnt from a deposit or interest earnt from lending.

Royalties WHT applies to "usage-based" payments for the right to use an asset, such as intellectual property (IP) or a resource like an Oil Field.

Branch Remittances WHT applies to payments made by a local branch to a head office located in another jurisdiction.