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Ministry of Finance

Treaty withholding tax rates on dividends from Norway

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

15

Austria

15

5

25% capital participation

Barbados

15

5

25% capital participation

Belgium

15

5

25% capital participation

Benin

20

20

Brazil

25

25

Bulgaria

15

15

Canada (1

15

15

China

15

15

Croatia (2

15

15

Cyprus (1

5

0

50% voting power

Czech Republic (4

15

5

25% 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 (5

15

0

25% capital participation

Greece

20

20

Hungary

10

10

Iceland Nordic countries

India

25

15

25% capital participation

Indonesia

15

15

Ireland (6

10

0

25% capital participation

Ireland new treaty

15

5

10% capital participation

Israel

15

5

50% voting power

Italy

15

15

Ivory Coast

15

15

Jamaica

15

15

Japan

15

5

25% voting power

Kenya

25

15

25% voting power

Latvia

15

5

25% capital participation

Lithuania

15

5

25% capital participation

Luxembourg

15

5

25% capital participation

Malawi

5

0

50% voting power

Malaysia

0

0

Malta

15

15

Mexico

15

0

25% capital participation

Morocco

15

15

Nepal

15

5
10

25% of the share-capital
>10%, <25% of the share-capital

Netherlands

15

0

25% capital participation

Netherlands Antilles

15

5

25% capital participation

New-Zealand

15

15

Nordic countries(1

15

0

10% capital participation

Pakistan

15

15

Philippines

25

15

10% capital participation

Poland

15

5

25% capital participation

Portugal (1

15

10

25% capital participation

Romania

10

10

Russia (3

20

20

Senegal

16

16

Sierra Leone

5

0

50% voting power

Singapore

15

5

25 % capital participation

Slovak Republic (4

15

5

25% capital participation

Slovenia (2

15

15

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

5

25 % capital participation

Tanzania

20

20

Thailand

25

20

25% voting power

Trinidad and Tobago

20

10

25% voting power

Tunisia

20

20

Turkey

25

20

25% capital participation

Uganda

15

10

25% capital participation

Ukraine

15

5

25 % capital participation

United Kingdom

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

Yugoslavia (2

25

25

Zambia

15

15

Zimbabwe

20

15

25% capital participation

1) The treaty is being renegotitated.

2) The tax treaty between Norway and Yugoslavia of 1 september 1983 is temporarily suspended.
By the exhange of notes the treaty has been given effect for Croatia as from 6 March 1996.
By the exchange of notes the treaty as been given effect for Slovenia as from the date of independence of the Republic of Slovenia.

3) The tax treaty between Norway and the Soviet Union of 15 February 1980 will temporarily apply for Russia. The tax treaty between Norway and the Sovjet Union does not apply in relation to any other of the previous USSR republics.

4) The tax treaty between Norway and Czechoslovakia of 27 June 1979 will temporarily apply for the Czech and the Slovak Republic.

5) The 0 % parent-subsidary rate applies as of the income year 2002. For previous income years, the rate is 5 %.

6) Treaty of 1969 expires 31.12.01, but will continue to have effect through 2002 where it affords greater relief than the Convention of 22.11.01.

Gamle regjeringsbygningen: Innvendig lyssjakt
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