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.

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