|
Country |
Ordinary rates |
Parent/ subsidiary |
Parent/subsidiary rate requirements |
| |
|
|
|
|
Without tax treaty |
25 |
25 |
|
| |
|
|
|
|
Albania |
15 |
5 |
25% capital participation |
|
Argentina |
15 |
10 |
25% capital participation |
|
Azerbaijan Republic |
15 |
10 |
30% capital participation and an investment of at least USD 100 000 |
|
Australia |
15 |
5
0 |
10 % voting power
Company listed at a stock exchange, provided that the conaitions in article 10 (3) is fulfilled |
|
Austria |
15 |
0 |
Beneficial owner is a company other than a partnership |
| Bangladesh |
15 |
10 |
10% capital participation |
|
Barbados |
15 |
5 |
10% capital participation |
|
Belgium |
15 |
5 |
25% capital participation |
|
Benin |
20 |
20 |
|
| Bosnia and Herzegovina (2) |
15 |
15 |
|
|
Brazil |
25 |
25 |
|
|
Bulgaria |
15 |
15 |
|
|
Canada |
15 |
5 |
10% voting power |
| Chile |
15 |
5 |
25% voting power |
|
China |
15 |
15 |
|
|
Croatia (2) |
15 |
15 |
|
|
Cyprus (4) (1) |
5 |
0 |
50% voting power |
|
Czech Republic |
15 |
0 |
10% capital participation |
|
Denmark (Nordic countries) |
|
Egypt (1) |
15 |
15 |
|
|
Estonia |
15 |
5 |
25% capital participation |
|
Faeroe Islands (Nordic countries) |
|
Finland (Nordic countries) |
|
France |
15 |
0
5 |
25% of the share-capital
>10%, <25% of the share-capital |
|
Gambia |
15 |
5 |
25% capital participation |
|
Germany (1) |
15 |
0 |
25% capital participation |
|
Greece |
20 |
20 |
|
| Greenland |
15 |
5 |
10% capital participation |
|
Hungary |
10 |
10 |
|
|
Iceland (Nordic countries) |
|
India (5) |
10 |
10 |
|
|
Indonesia |
15 |
15 |
|
|
Ireland |
15 |
5 |
10% capital participation |
|
Israel |
15 |
5 |
50% voting power |
|
Italy (1) |
15 |
15 |
|
|
Ivory Coast |
15 |
15 |
|
|
Jamaica |
15 |
15 |
|
|
Japan |
15 |
5 |
25% voting power |
| Kazakhstan |
15 |
5 |
10% capital participation |
|
Kenya |
25 |
15 |
25% voting power |
|
Latvia (1) |
15 |
5 |
25% capital participation |
|
Lithuania |
15 |
5 |
25% capital participation |
|
Luxembourg |
15 |
5 |
25% capital participation |
| Macedonia (5) |
15 |
10 |
25% capital participation |
|
Malawi (4) (1) |
5 |
0 |
50% voting power |
|
Malaysia (1) |
0 |
0 |
|
|
Malta (1) |
15 |
15 |
|
|
Mexico |
15 |
0 |
25% capital participation |
| Montenegro (2) |
15 |
15 |
|
|
Morocco |
15 |
15 |
|
|
Nepal |
15 |
5
10 |
25% of the share-capital
>10%, <25% of the share-capital |
|
Netherlands (1) |
15 |
0 |
25% capital participation |
|
Netherlands Antilles |
15 |
5 |
25% capital participation |
|
New-Zealand |
15 |
15 |
|
|
Nordic countries |
15 |
0 |
10% capital participation |
|
Pakistan |
15 |
15 |
|
|
Philippines |
25 |
15 |
10% capital participation |
|
Poland |
15 |
0 |
10% capital participation, 24 months ownership |
|
Portugal (1) |
15 |
10 |
25% capital participation |
| Quatar |
15 |
5 |
10% capital participation |
|
Romania |
10 |
10 |
|
|
Russia |
10 |
10 |
|
|
Senegal |
16 |
16 |
|
| Serbia (2) |
15 |
15 |
|
|
Sierra Leone (4) |
5 |
0 |
50% voting power |
|
Singapore (1) |
15 |
5 |
25 % capital participation |
|
Slovakia (3) |
15 |
5 |
25% capital participation |
|
Slovenia |
15 |
0 |
15% capital paticipation |
|
South Africa |
15 |
5 |
25 % capital participation |
|
South Korea |
15 |
15 |
|
|
Spain |
15 |
10 |
25% capital participation |
|
Sri Lanka |
15 |
15 |
|
|
Sweden (Nordic countries) |
|
Switzerland |
15 |
0 |
10 % capital participation |
|
Tanzania |
20 |
20 |
|
|
Thailand |
15 |
10 |
10% capital participation |
|
Trinidad and Tobago |
20 |
10 |
25% voting power |
|
Tunisia |
20 |
20 |
|
|
Turkey (5) |
15 |
5 |
20% capital participation, provided that such dividends are exempt from tax in the other State |
|
Uganda |
15 |
10 |
25% capital participation |
|
Ukraine |
15 |
5 |
25 % capital participation |
|
United Kingdom (1) |
15 |
5 |
10% voting power |
|
USA (1) |
15 |
15 |
|
|
Venezuela |
10 |
5 |
10 % capital participation |
|
Vietnam |
15 |
5
10 |
70% of the share-capital
>25%, <70% of the share-capital |
|
Zambia |
15 |
15 |
|
|
Zimbabwe |
20 |
15 |
25% capital participation |
