Treaty withholding tax rates on dividends from Norway

Published under: Bondevik's 2nd Government

Publisher Ministry of Finance

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

15

10

30% capital participation and investment of at least USD 100 000 in the state

Australia

15

5
0

10 % voting power
Company listed at a stock exchange, provided that the conditions in article 10 (3) is fulfilled

Austria

15

0

 

Bangladesh

15

10

10% capital participation

Barbados

15

5

10% capital participation

Belgium (1)

15

5

25% capital participation

Benin

20

20

 
Bosnia and Herzegovina (2)

15

15

 

Brazil

25

25

 

Bulgaria

15

5

10% capital participation

Canada

15

5

10% voting power 
Chile

15

5

25% voting power

China

15

15

 

Croatia (2)

15

15

 

Cyprus

15

0

10% capital participation

Czech Republic

15

0

10% capital participation

Denmark
(Nordic countries)

15

10% cpaital participation 

Egypt (1)

15

15

 

Estonia

15

5

25% capital participation

Faeroe Islands
(Nordic countries)

15

10% capital participation 

Finland
(Nordic countries)

15

10% capital participation 

France

15

0
5

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

Gambia

15

5

25% capital participation

Georgia

10 

10% capital participation 

Germany

15

0

25% capital participation

Greece

20

20

 
Greenland

15

5

10% capital participation

Hungary

10

10

 

Iceland
(Nordic countries)

15

10% capital participation 

India

10

10

 

Indonesia

15

15

 

Ireland

15

5

10% capital participation

Israel (1)

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

15

10

25% capital participation

Malawi

15

5

10% capital participation

Malaysia (1)

0

0

 

Malta

15

0

10% capital participation, 24 months ownership 

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

15

0

10% capital participation

Netherlands Antilles

15

5

25% capital participation

New-Zealand (1)

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

15

5

10% capital participation last 12 months (or during the company´s lifetime)

Quatar

15

5

10% capital participation

Romania

10

5

10% capital participation 

Russia

10

10

 

Senegal

16

16

 
Serbia

15

5

25% capital participation 

Sierra Leone (4)

5

0

50% voting power

Singapore (1)

15

5

25 % capital participation

Slovakia (3) (1)

15

5

25% capital participation

Slovenia

15

0

15% capital participation

South Africa

15

5

25 % capital participation

South Korea

15

15

 

Spain

15

10

25% capital participation

Sri Lanka

15

15

 

Sweden
(Nordic countries)

15

10% capital participation 

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

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

15

0

10% capital participation

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 (1)

15

15

 

Zimbabwe

20

15

25% capital participation

1) The treaty is under renegotitation.

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 20 August 2008, the treaty has been given effect for Bosnia Hercegovina as from the fiscal year 2009. By the exchange of notes 31 October 2011 it has been clarified that the treaty also shall apply to the Republic of Montenegro as from the date of Montenegro's independence on 3 June 2006.

3) The tax treaty between Norway and Czechoslovakia of 27 June 1979 will temporarily apply for the Slovakia.

4) The tax treaty between Norway and the United Kingdom signed 2 May 1951 was by the exchange of diplomatic notes 18 May 1955 extended as to include several British colonies which later became independent states. Today the treaty is only applicable between Norway and Sierra Leone.

_____________________

Last updated: 14.02.2017