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Tax Rates: Dividends, Interest, Royalty, Fee for Technical Services under Double Taxation Agreements

Tax Rates: Dividends, Interest, Royalty, Fee for Technical Services under Double Taxation Agreements

S.No. Treaty Partner Date of Signing Dividends (%) Interest (%) Royalties (%) Fee for Technical Services (%)
1. Austria 04.08.2005 10/15 15 10 10
2. Azerbaijan 10.04.1996 10 10 10 -
3. Bahrain 27.06.2005 10 10 10 10
4. Bangladesh 15.10.1981 15 15 15 -
5. Belarus 23.07.2004 10/15 10 15 -
6. Belgium 17.03.1980 10/15 15 15/20 -
7. Bosnia and Herzegovina 24.08.2004 10 20 15 -
8. Brunei Darussalam 20.11.2008 10 15 15 15
9. Canada 24.02.1976 15/20 15/25 15/20 -
10. China (P.R.C.) 15.11.1989 10 10 12.5 12.5
11. Czech Republic 02.05.2014 5/15 10 10 10
12. Denmark 22.10.1987 15 15 12 12
13. Egypt 16.12.1995 15/30 15 15 15
14. Finland 30.12.1994 12/15/20 10/15 10 10
15. France 15.06.1994 10/15 10 10 10
16. Germany 14.06.1994 10/15 10/20 10 10
17. Hungary 24.02.1992 15/20 15 15 15
18. Hong Kong 17.02.2017 10 10 10 12.5
19. Indonesia 07.10.1990 10/15 15 15 15
20. Iran 27.05.1999 5 10 10 -
21. Ireland 16.04.2015 5/10 10 10 10
22. Italy 22.06.1984 15/25 30 30 -
23. Japan 23.01.2008 5/7.5/10 10 10 10
24. Jordan 09.03.2006 10 10 10 10
25. Kazakhstan 23.08.1995 12.5/15 12.5 15 -
26. Kuwait 30.06.1998 10 10 10 -
27. Korea (R.O.K.) 13.04.1987 10/12.5 12.5 10 -
28. Kyrgyzstan 18.01.2005 10 10 10 -
29. Lebanon 31.08.2005 10 10 7.5 -
30. Libya 09.01.1975 0 0 0 -
31. Malaysia 29.05.1982 15/20 15 15 -
32. Malta 08.10.1975 15 10 10 -
33. Mauritius 03.09.1994 10 10 12.5 -
34. Morocco 18.05.2006 10 10 10 10
35. Nepal 25.01.2001 10/15 10/15 15 15
36. Netherlands 24.03.1982 10/20 10/15/20 5/15 -
37. Nigeria 10.10.1989 12.5/15 15 15 -
38. Norway 07.10.1986 15 10 12 12
39. Oman 12.06.1999 10/12.5 10 12.5 12.5
40. Philippines 22.02.1980 15/25 15 15/25 -
41. Poland 25.10.1974 15 Domestic 15/20 -
42. Portugal 23.06.2000 10/15 10 10 10
43. Qatar 06.04.1999 5/10 10 10 10
44. Romania 27.07.1999 10 10 12.5 -
45. Saudi Arabia 02.02.2006 5/10 10 10 -
46. Serbia 21.05.2010 10 10 10 1100
47. Singapore 13.04.1993 10/12.5/15 12.5 10 10
48. South Africa 26.01.1998 10/15 10 10 10
49. Spain 02.06.2010 5/7.5/10 10 7.5 10
50. Sri Lanka 05.10.1981 15 10 20 -
51. Sweden 22.12.1985 15 15 10 10
52. Switzerland 21.03.2017 10/20 10 10 10
53. Syria 16.03.2001 10 10 10/15/18 -
54. Tajikistan 13.05.2004 5/10 10 10 -
55. Thailand 14.08.1980 15/25 10/25 10/20 -
56. Tunisia 18.04.1996 10 13 10 -
57. Turkey 14.11.1985 10/15 10 10 -
58. Turkmenistan 26.02.1995 10 10 10 -
59. Ukraine 23.12.2008 10/15 10 10 -
60. United Arab Emirates 07.02.1993 10/15 10 12 12
61. United Kingdom 24.11.1986 10/15/20 15 12.5 12.5
62. United States 01.07.1957 Domestic Domestic 0 -
63. Uzbekistan 22.05.1995 10 10 15 -
64. Vietnam 25.03.2004 15 15 15 15
65. Yemen 02.03.2004 10 10 10 10
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