Withhoding Tax Rates - Country Wise

What is Witholding Tax

A person responsible for making payment to non-resident or foreign company is required to withhold tax. Tax is deductible at the rates prescribed under the Act or under the relevant DTAA, whichever is more beneficial for non-resident. This write up provides all such rates as prescribed under various Double Taxation Avoidance Agreements entered into between Indian and various foreign countries.

Following are Country-Wise Applicable Withholding Tax Rates for Your Ready Reference

Country	Dividend	Interest	Royalty	Fee for Technical Services
Albania	10%	10%	10%	10%
Armenia	10%	10%	10%	10%
Australia	15%	15%	10%/15%	10%/15%
Austria	10%	10%	10%	10%
Bangladesh	a) 10% (if at least 10% of the capital of the company paying the dividend is held by the recipient company); b) 15% in all other cases	10%	10%	No separate provision
Belarus	a) 10%, if paid to a company holding 25% shares; b) 15%, in all other cases	10%	15%	15%
Belgium	15%	15% (10% if loan is granted by a bank)	10%	10%
Bhutan	10%	10%	10%	10%
Botswana	a) 7.5%, if shareholder is a company and holds at least 25% shares in the investee-company; b) 10%, in all other cases	10%	10%	10%
Brazil	15%	15%	a) 25% for use of trademark; b) 15% for others	No separate provision
Bulgaria	15%	15%	a) 15% of royalty relating to literary, artistic, scientific works other than films or tapes used for radio or television broadcasting; b) 20%, in other cases	20%
Canada	a) 15%, if at least 10% of the voting powers in the company, paying the dividends, is controlled by the recipient company; b) 25%, in other cases	15%	10%-20%	10%-20%
China	10%	10%	10%	10%
Columbia	5%	10%	10%	10%
Croatia	a) 5% (if at least 10% of the capital of the company paying the dividend is held by the recipient company); b) 15% in all other cases	10%	10%	10%
Cyprus	10%	10%	10%	10%
Czech Republic	10%	10%	10%	10%
Denmark	a) 15%, if at least 25% of the shares of the company paying the dividend is held by the recipient company; b) 25%, in other cases	a) 10% if loan is granted by bank; b) 15% for others	20%	20%
Estonia	10%	10%	10%	10%
Ethiopia	7.50%	10%	10%	10%
Finland	10%	10%	10%	10%
Fiji	5%	10%	10%	10%
France	10%	10%	10%	10%
Georgia	10%	10%	10%	10%
Germany	10%	10%	10%	10%
Greece	20%	20%	10%	No separate provision
Hongkong	5%	10%	10%	10%
Hungary	10%	10%	10%	10%
Indonesia	10%	10%	10%	10%
Iceland	10%	10%	10%	10%
Iran	10%	10%	10%	10%
Ireland	10%	10%	10%	10%
Israel	10%	10%	10%	10%
Italy	a) 15% if at least 10% of the shares of the company paying dividend is beneficially owned by the recipient company; b) 25% in other cases	15%	20%	20%
Japan	10%	10%	10%	10%
Jordan	10%	10%	20%	20%
Kazakhstan	10%	10%	10%	10%
Kenya	10%	10%	10%	10%
Korea	15%	10%	10%	10%
Kuwait	10%	10%	10%	10%
Kyrgyz Republic	10%	10%	15%	15%
Libyan Arab Jamahiriya	20%	20%	30%	No separate provision
Latvia	10%	10%	10%	10%
Lithuania	5%*, 15%	10%	10%	10%
Luxembourg	10%	10%	10%	10%
Malaysia	5%	10%	10%	10%
Malta	10%	10%	10%	10%
Mongolia	15%	15%	15%	15%
Mauritius	a) 5%, if at least 10% of the capital of the company paying the dividend is held by the recipient company; b) 15%, in other cases	7.5	15%	10%
Montenegro	5% (in some cases 15%)	10%	10%	10%
Myanmar	5%	10%	10%	No separate provision
Morocco	10%	10%	10%	10%
Mozambique	7.50%	10%	10%	No separate provision
Macedonia	10%	10%	10%	10%
Namibia	10%	10%	10%	10%
Nepal	5%**, 10%	10%	15%	No separate provision
Netherlands	10%	10%	10%	10%
New Zealand	15%	10%	10%	10%
Norway	10%	10%	10%	10%
Oman	a) 10%, if at least 10% of shares are held by the recipient company; b) 12.5%, in other cases	10%	15%	15%
Philippines	a) 15%, if at least 10% of the shares of the company paying the dividend is held by the recipient company; b) 20%, in other cases	a) 10%, if interest is received by a financial institution or insurance company; b) 15% in other cases	15% if it is payable in pursuance of any collaboration agreement approved by the Government of India	No separate provision
Poland	10%	10%	15%	15%
Portuguese Republic	10%***/15%	10%	10%	10%
Qatar	a) 5%, if at least 10% of the shares of the company paying the dividend is held by the recipient company; b) 10%, in other cases	10%	10%	10%
Romania	10%	10%	10%	10%
Russian Federation	10%	10%	10%	10%
Saudi Arabia	5%	10%	10%	No separate provision
Serbia	a) 5%, if recipient is company and holds 25% shares; b) 15%, in any other case	10%	10%	10%
Singapore	a) 10%, if at least 25% of the shares of the company paying the dividend is held by the recipient company; b) 15%, in other cases	a) 10%, if loan is granted by a bank or similar institute including an insurance company; b) 15%, in all other cases	10%	10%
Slovenia	a) 5%, if at least 10% of the shares of the company paying the dividend is held by the recipient company; b) 15%, in other cases	10%	10%	10%
South Africa	10%	10%	10%	10%
Spain	15%	15%	10%/20%	20%
Sri Lanka	7.50%	10%	10%	10%
Sudan	10%	10%	10%	10%
Sweden	10%	10%	10%	10%
Swiss Confederation	10%	10%	10%	10%
Syrian Arab Republic	a) 5%, if at least 10% of the shares of the company paying the dividend is held by the recipient company; b) 10%, in other cases	10%	10%	No separate provision
Taipei	12.50%	10%	10%	10%
Tajikistan	a) 5%, if at least 25% of the shares of the company paying the dividend is held by the recipient company; b) 10%, in other cases	10%	10%	No separate provision
Tanzania	5%****, 10%	10%	10%	No separate provision
Thailand	10%	10%	10%	No separate provision
Trinidad and Tobago	10%	10%	10%	10%
Turkey	15%	a) 10% if loan is granted by a bank, etc.; b) 15% in other cases	15%	15%
Turkmenistan	10%	10%	10%	10%
Uganda	10%	10%	10%	10%
Ukraine	a) 10%, if at least 25% of the shares of the company paying the dividend is held by the recipient company; b) 15%, in other cases	10%	10%	10%
United Arab Emirates	10%	a) 5% if loan is granted by a bank/similar financial institute; b) 12.5%, in other cases	10%	No separate provision
United Mexican States	10%	10%	10%	10%
United Kingdom	15%/10%	a) 10%, if interest is paid to a bank; b) 15%, in other cases	10%/15%	10%/15%
United States	a) 15%, if at least 10% of the voting stock of the company paying the dividend is held by the recipient company; b) 25% in other cases	a) 10% if loan is granted by a bank/similar institute including insurance company; b) 15% for others	10%/15%	10%/15%
Uruguay	5%	10%	10%	10%
Uzbekistan	10%	10%	10%	10%
Vietnam	10%	10%	10%	10%
Zambia	a) 5%, if at least 25% of the shares of the company paying the dividend is held by a recipient company for a period of at least 6 months prior to the date of payment of the dividend; b) 15% in other cases	10%	10%	10%

To Read About the Residential Status Check Please read here

To Read About the PE Concept for Non Resident please click here