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Foreign Withholding Tax Rates
on Dividends
Withholding tax rates by country for foreign stock dividends:
| Country | Foreign Withholding Tax Rates on Dividends |
| Afghanistan | 20% |
| Albania | 10% |
| Algeria | 15% |
| Argentina | 0% / 35% |
| Armenia | 10% |
| Aruba | 10% |
| Australia | 0% / 30% |
| Austria | 25% |
| Azerbaijan | 10% |
| Bahamas | 0% |
| Bahrain | 0% |
| Bangladesh | 20% |
| Barbados | 15% |
| Belarus | 12% |
| Belgium | 0% / 10% / 21% / 25% |
| Benin | 15% |
| Bermuda | 0% |
| Bhutan | 10% |
| Bolivia | 25% |
| Bosnia - Herzegovina | 0% / 5% |
| Botswana | 7.5% |
| Brazil | 0% |
| British Virgin Islands | 0% |
| Brunei | 0% |
| Bulgaria | 0% / 5% |
| Cambodia | 14% |
| Cameroon | 15% |
| Canada | 25% |
| Cayman Islands | 0% |
| Chile | 35% |
| China | 10% |
| Colombia | 0% / 33% |
| Congo (Dem. Rep.) | 20% |
| Costa Rica | 15% |
| Croatia | 12% |
| Cuba | 0% |
| Curacao | 0% |
| Cyprus | 0% |
| Czech Republic | 15% |
| Denmark | 0% / 15% / 27% |
| Dominica | 15% |
| Dominican Republic | 29% |
| Ecuador | 0% / 10% |
| Egypt | 0% |
| El Salvador | 5% / 25% |
| Equatorial Guinea | 25% |
| Estonia | 0% |
| Fiji | 0% / 15% |
| Finland | 24.5% |
| France | 30% |
| Gabon | 15% / 20% |
| Gambia | 15% |
| Georgia | 5% |
| Germany | 25% |
| Ghana | 8% |
| Gibraltar | 0% |
| Greece | 25% |
| Guam | 30% |
| Guatemala | 0% / 10% |
| Guernsey | 0% |
| Guyana | 20% |
| Honduras | 10% |
| Hong Kong SAR | 0% |
| Hungary | 0% |
| Iceland | 18% |
| India | 0% |
| Indonesia | 20% |
| Ireland | 0% / 20% |
| Isle of Man | 0% |
| Israel | 20% / 25% |
| Italy | 20% |
| Jamaica | 33.33% |
| Japan | 20% |
| Jersey | 0% |
| Jordan | 0% |
| Kazakhstan | 15% / 20% |
| Kenya | 0% / 5% / 10% |
| Korea (ROK) | 20% |
| Kuwait | 0% |
| Kyrgyzstan | 10% |
| Laos | 5% |
| Latvia | 10% |
| Lebanon | 10% |
| Libya | 0% |
| Liechtenstein | 0% |
| Lithuania | 0% / 15% |
| Luxembourg | 15% |
| Macao SAR | 0% |
| Macedonia (FYROM) | 10% |
| Madagascar | 0% |
| Madeira | 20% |
| Malawi | 10% |
| Malaysia | 0% |
| Mali | 10% |
| Malta | 0% |
| Mauritius | 0% |
| Mexico | 0% |
| Moldova | 15% |
| Mongolia | 20% |
| Montenegro | 9% |
| Morocco | 10% |
| Mozambique | 20% |
| Myanmar | 0% |
| Namibia | 10% / 25% |
| Nepal | 5% |
| Netherlands | 0% / 15% |
| New Caledonia | 13% |
| New Zealand | 30% |
| Nicaragua | 10% |
| Niger | 10% |
| Nigeria | 10% |
| Norway | 0% / 25% |
| Oman | 0% |
| Pakistan | 10% |
| Palestinian Territories | 0% |
| Panama | 5% / 10% |
| Papua New Guinea | 17% |
| Paraguay | 15% |
| Peru | 4% |
| Philippines | 15% / 30% |
| Poland | 19% |
| Portugal | 25% / 30% |
| PuertoRico | 7% / 10% |
| Qatar | 0% |
| Romania | 16% |
| Russia | 15% |
| Rwanda | 15% |
| Saudi Arabia | 5% |
| Senegal | 10% |
| Serbia | 20% |
| Singapore | 0% |
| Slovakia | 0% |
| Slovenia | 15% |
| South Africa | 15% |
| South Sudan | 10% |
| Spain | 21% |
| Sri Lanka | 10% |
| St. Kitts & Nevis | 10% |
| St. Lucia | 25% |
| St. Maarten | 0% |
| Sudan | 0% |
| Swaziland | 15% |
| Sweden | 30% |
| Switzerland | 0% / 35% |
| Syria | 0% |
| Taiwan | 20% |
| Tajikistan | 12% |
| Tanzania | 5% / 10% |
| Thailand | 10% |
| Trinidad & Tobago | 10% |
| Tunisia | 0% |
| Turkey | 15% |
| Turkmenistan | 15% |
| Uganda | 15% |
| Ukraine | 15% |
| United Arab Emirates | 0% |
| United Kingdom | 0% |
| United States | 30% |
| Uruguay | 7% |
| Uzbekistan | 10% |
| Vanuatu | 0% |
| Venezuela | 0% - 34% |
| Vietnam | 0% |
| Wallis & Fortuna | 0% |
| Yemen | 0% |
| Zambia | 15% |
| Zimbabwe | 10% / 15 % |
* Rates apply to payments to nonresidents and may be reduced under the provisions of an applicable tax treaty.
Foreign Withholding Tax Rates on Dividends | Withholding Tax Rates by Country for Foreign Stock Dividends
Foreign Dividends Tax | Foreign Dividend Tax | Withholding Tax Rates on Dividends