Conventions for the Avoidance of Double Taxation
Click here to check the list of countries that have reported the impossibility of certifying standard forms 21-RFI to 24-RFI.
| Rate (%) | |||
|---|---|---|---|
| Country | Dividends | Interest | Royalties |
| Algeria | 15/10 | 15 | 10 |
| Andorra | 5/15 | 10 | 5 |
| Austria | 15 | 10 | 10/5 |
| Barbados | 15/5 | 10 | 5 |
| Belgium (Aditional convention) | 15 | 15 | 10 |
| Brazil | 15/10 | 15 | 15 |
| Bulgaria | 15/10 | 10 | 10 |
| Canada | 15/10 | 10 | 10 |
| Cabo Verde | 10 | 10 | 10 |
| Chile | 15/10 | 15/10/5 | 10/5 |
| China | 10 | 10 | 10 |
| Colombia | 10 | 10 | 10 |
| Croatia | 10/5 | 10 | 10 |
| Cuba | 10/5 | 10 | 5 |
| Cyprus | 10 | 10 | 10 |
| Czech Republic | 15/10 | 10 | 10 |
| Denmark | 10 | 10 | 10 |
| East Timor * | 10/5 | 10 | 10 |
| Estonia | 10 | 10 | 10 |
| Ethiopia | 10/5 | 10 | 5 |
| Finland | 15/10 | 15 | 10 |
| France | 15 | 12/10 | 5 |
| Georgia | 10/5 | 10 | 5 |
| Germany | 15 | 15/10 | 10 |
| Greece | 15 | 15 | 10 |
| Guinea-Bissau | 10 | 10 | 10 |
| Holland | 10 | 10 | 10 |
| Hong Kong | 10/5 | 10 | 5 |
| Hungary | 15/10 | 10 | 10 |
| Iceland | 15/10 | 10 | 10 |
| India | 15/10 | 10 | 10 |
| Indonesia | 10 | 10 | 10 |
| Ireland (Protocol revising the Convention) | 15 | 15 | 10 |
| Israel | 15/10/5 | 10 | 10 |
| Italy | 15 | 15 | 12 |
| Ivory Coast | 10 | 10 | 5 |
| Japan | 10/5 | 10/5 | 5 |
| Kingdom of Bahrain | 15/10 | 10 | 5 |
| Korea | 15/10 | 15 | 10 |
| Kuwait | 10/5 | 10 | 10 |
| Latvia | 10 | 10 | 10 |
| Lithuania | 10 | 10 | 10 |
| Luxembourg (Additional convention) | 15 | 15/10 | 10 |
| Macau | 10 | 10 | 10 |
| Malta | 15/10 | 10 | 10 |
| Mexico | 10 | 10 | 10 |
| Moldova | 10/5 | 10 | 8 |
| Montenegro * | 5/10 | 10 | 5/10 |
| Morocco | 15/10 | 12 | 10 |
| Mozambique (Protocol revising the Convention) | 10 | 10 | 10 |
| Norway | 15/5 | 10 | 10 |
| Pakistan | 15/10 | 10 | 10 |
| Panama | 15/10 | 10 | 10 |
| Peru | 15/10 | 15/10 | 15/10 |
| Poland | 15/10 | 10 | 10 |
| Qatar | 10/5 | 10 | 10 |
| Republic of San Marino | 15/10 | 10 | 10 |
| Republic of Senegal | 10/5 | 10 | 10 |
| Romania | 15/10 | 10 | 10 |
| Russia | 15/10 | 10 | 10 |
| São Tomé and Príncipe | 15/10 | 10 | 10 |
| Saudi Arabia | 10/5 | 10 | 8 |
| Singapore (Protocol revising the Convention) | 10 | 10 | 10 |
| Slovakia | 15/10 | 10 | 10 |
| Slovenia | 15/5 | 10 | 5 |
| South Africa | 15/10 | 10 | 10 |
| Spain | 15/10 | 15 | 5 |
| Sultanate of Oman | 15/10/5 | 10 | 8 |
| Sweden | 10 | 10 | 10 |
| Switzerland (Protocol revising the Convention) | 15/5 | 10 | 5 |
| Tunisia | 15 | 15 | 10 |
| Turkey | 15/5 | 15/10 | 10 |
| United Arab Emirates | 15/5 | 10 | 5 |
| United States of America | 15/5 | 10 | 10 |
| United Kingdom | 15/10 | 10 | 5 |
| Ukraine | 15/10 | 10 | 10 |
| Uruguay | 10/5 | 10 | 10 |
| Venezuela | 10 | 10 | 12/10 |
| Viet Nam | 15/10/5 | 10 | 10 / 7.5 |
*Not yet enacted.
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