Treaty withholding tax rates on dividends from Norway
Article | Last updated: 18/04/2023 | 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 |
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 |
15 |
0 |
10% capital participation |
|
Benin |
20 |
20 |
|
| Bosnia and Herzegovina (1) |
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 (1) |
15 |
15 |
|
|
Cyprus |
15 |
0 |
10% capital participation |
|
Czech Republic |
15 |
0 |
10% capital participation |
|
Denmark |
15 |
0 |
10% cpaital participation |
|
Egypt |
15 |
15 |
|
|
Estonia |
15 |
5 |
25% capital participation |
|
Faeroe Islands |
15 |
0 |
10% capital participation |
|
Finland |
15 |
0 |
10% capital participation |
|
France |
15 |
0 |
25% of the share-capital |
|
Gambia |
15 |
5 |
25% capital participation |
|
Georgia |
10 |
5 |
10% capital participation |
|
Germany |
15 |
0 |
25% capital participation |
|
Greece |
20 |
20 |
|
| Greenland |
15 |
5 |
10% capital participation |
|
Hungary |
10 |
10 |
|
|
Iceland |
15 |
0 |
10% capital participation |
|
India |
10 |
10 |
|
|
Indonesia |
15 |
15 |
|
|
Ireland |
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 |
| Kazakhstan |
15 |
5 |
10% capital participation |
|
Kenya |
25 |
15 |
25% voting power |
|
Latvia |
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 |
0 |
0 |
|
|
Malta |
15 |
0 |
10% capital participation, 24 months ownership |
|
Mexico |
15 |
0 |
25% capital participation |
| Montenegro (1) |
15 |
15 |
|
|
Morocco |
15 |
15 |
|
|
Nepal |
15 |
5 |
25% of the share-capital |
|
Netherlands |
15 |
0 |
10% 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 |
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 (3) |
5 |
0 |
50% voting power |
|
Singapore |
15 |
5 |
25 % capital participation |
|
Slovakia (2) |
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 |
15 |
0 |
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 |
15 |
15 |
|
|
Venezuela |
10 |
5 |
10 % capital participation |
|
Vietnam |
15 |
5 |
70% of the share-capital |
|
Zambia |
5 |
15 |
25% capital participation |
|
Zimbabwe |
20 |
15 |
25% capital participation |
1) 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.
2) The tax treaty between Norway and Czechoslovakia of 27 June 1979 will temporarily apply for the Slovakia.
3) 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.