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Withholding Tax Rates by Country: A Summary

This article summarizes the withholding tax (WHT) rates and conditions for various countries, based on the provided table. Please note that this summary is not exhaustive and may not be comprehensive or up-to-date.

Countries with 0% WHT Rate

The following countries do not impose a withholding tax rate:

  • Czech Republic: All types of income
  • Denmark: Interest and royalties for entities other than partnerships
  • Finland: Dividends paid by a foreign company to an entity that is not a partnership
  • France: Income from the sale of shares, bonds, etc.
  • Germany: Interest and dividends for entities other than partnerships
  • Greece: All types of income
  • Hungary: Dividends paid by a foreign company to an entity that is not a partnership
  • Iceland: All types of income
  • Ireland: Income from the sale of shares, bonds, etc.
  • Italy: Interest and dividends for entities other than partnerships
  • Luxembourg: Interest and dividends for entities other than partnerships
  • Netherlands: Dividends paid by a foreign company to an entity that is not a partnership
  • Norway: All types of income
  • Poland: Income from the sale of shares, bonds, etc.
  • Portugal: Interest and dividends for entities other than partnerships
  • Slovakia: All types of income
  • Slovenia: All types of income
  • Spain: Dividends paid by a foreign company to an entity that is not a partnership
  • Sweden: Interest and dividends for entities other than partnerships
  • Switzerland: Income from the sale of shares, bonds, etc.
  • United Kingdom: Interest and dividends for entities other than partnerships

Countries with Reduced WHT Rates

The following countries impose a reduced withholding tax rate:

  • Bahrain: 5% on dividends, interest, and royalties
  • China: 10% on dividends, 6% on interest, and 4% on royalties
  • India: 20% on dividends, 15% on interest, and 5% on royalties
  • Indonesia: 10% on dividends, 7.5% on interest, and 5% on royalties
  • Kuwait: 0% on dividends for entities with a 25% stake in the paying company
  • Malaysia: 0% on dividends for entities that are not partnerships
  • Oman: 0% on dividends for entities that hold at least 25% of the capital of the paying company
  • Qatar: 10% on dividends, interest, and royalties
  • Saudi Arabia: 5% on dividends, interest, and royalties
  • Singapore: 15% on dividends, 17% on interest, and 12% on royalties

Countries with Variable WHT Rates

The following countries impose a variable withholding tax rate:

  • United Arab Emirates: 0% on dividends for entities that are not partnerships, 5% on interest for entities with a 25% stake in the paying company
  • Thailand: 10% on dividends, 15% on interest and royalties for entities other than partnerships

Important Note

This summary is based on the information provided and may not be comprehensive or up-to-date. It’s essential to consult the relevant tax authorities and/or a tax professional for accurate and current information.