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Treaty Partners and Reduced Rates

Author: James Chang 106 views
The thirty-two treaty partners and withholding rates on various types of income are summarized as below:

Reduced Rates

Treaty PartnerEffective YearWHT on DividendsWHT on InterestWHT on RoyaltiesWHT on Business Profits
Australia199610%, 15%10%12.5%Exempt
Austria201410%10%10%Exempt
Belgium200510%10%10%Exempt
Canada201513%, 15%10%10%Exempt
Denmark200510%10%10%Exempt
France201110%10%10%Exempt
Gambia199810%10%10%Exempt
Germany201210%, 15%10%, 15%10%Exempt
Hungary201010%10%10%Exempt
India201112.5%10%10%Exempt
Indonesia199610%10%10%Exempt
Israel200910%7%, 10%10%Exempt
Italy201510%10%10%Exempt
Japan201510%10%10%Exempt
Kiribati201410%10%10%Exempt
Luxembourg201410%, 15%10%, 15%10%Exempt
Malaysia199912.5%10%10%Exempt
North Macedonia199910%10%10%Exempt
New Zealand199715%10%10%Exempt
Netherlands200110%10%10%Exempt
Paraguay20105%10%10%Exempt
Poland201510%10%3%, 10%Exempt
Senegal200410%15%12.5%Exempt
Singapore198240%Not Available15%Exempt
Slovakia201110%10%5%, 10%Exempt
South Africa19965%, 15%10%10%Exempt
Eswatini199910%10%10%Exempt
Sweden200410%10%10%Exempt
Switzerland201110%, 15%10%10%Exempt
Thailand20125%, 10%10%, 15%10%Exempt
UK200210%10%10%Exempt
Vietnam199815%10%15%Exempt
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