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 a 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 are 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% | The rate levied on 50% of payment, resulting in a 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. |
| The 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 withhold 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 | |
| The 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 a non-resident |
| Colombia | 10% | 25% | 14%/33% | 33% | The exemption will apply for qualifying payments once Croatia becomes an EU member state on 1 July 2013. | |
| Congo | 20% | 20% | 20% | 20% | Amounts paid to a foreign party in a JV company or economic association contract are 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 is made to a tax haven. Qualifying payments to EU companies may be exempt or withheld 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 fees 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. |
| The 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 is made to a 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 non-resident 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% | |
| The 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 a 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 are taxed on 75% of gross payment, resulting in an 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 non-resident 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% | A rate of 20% applies when payment is made to residents in a 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 that 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 withhold 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 is considered Libyan-source income and subject to tax accordingly except in the 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 withhold tax rate reduced under EU Directives. |
| Luxembourg | 0 | 15% | 0% | 0% | 0 | Qualifying payments to corporations subject to tax in a 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 service 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 a 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 withhold tax rate reduced under EU Directives. |
| Portugal | 25% | 25%/35% | 25%/35% | 15% | 0 | Qualifying payments to EU companies may be exempt or withhold 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 withhold 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 a 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 withhold 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 withhold tax rate reduced under EU Directives. |
| Switzerland | 0 | 0%/35% | 0% | 0% | 0 | Under Switzerland’s agreement with the 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 contractors 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 an 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 treaties such as the 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 before payment and remit that tax to the government. Internationally WHT is used by governments to generate revenue from the activities of foreign entities within the government’s jurisdiction.
Technical Services typically refer 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, and consumer goods that are hired purchased or financed lease. 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.