Non-resident recipients
Non-resident recipient corporations and individuals | Interest WHT (%) |
Non-treaty territories | 20 |
Treaty territories: | |
Albania | 6 |
Algeria | 7 |
Antigua and Barbuda | 20 |
Argentina | 12 |
Armenia | 5 |
Australia | 0/10 (2) |
Austria | 0 |
Azerbaijan | 10 |
Bahrain | 0/20 (7) |
Bangladesh | 7.5/10 (2) |
Barbados | 0 |
Belarus | 5 |
Belgium | 0/10 (5) |
Belize | 20 |
Bolivia | 15 |
Bosnia-Herzegovina | 10 |
Botswana | 10 |
British Virgin Islands | 20 |
Brunei | 20 |
Bulgaria | 0/5 (7) |
Canada | 0/10 (7) |
Cayman Islands | 20 |
Channel Islands: | |
Guernsey (includes Alderney and Hern) | 0/20 (7) |
Jersey | 0/20 (7) |
Chile | 4/5/10 (2) |
China (excludes Hong Kong) | 10 |
Colombia | 10 |
Croatia | 0/5 (7) |
Cyprus | 0 |
Czech Republic | 0 |
Denmark | 0 |
Egypt | 15 |
Estonia | 0/10 (2) |
Ethiopia | 5 |
Falkland Islands | 0 |
Faroes | 0 |
Fiji | 10 |
Finland | 0 |
France | 0 |
Gambia | 15 |
Georgia | 0 |
Germany | 0 |
Ghana | 12.5 |
Gibraltar | 0/20 (7) |
Greece | 0 |
Grenada | 20 |
Guyana | 15 |
Hong Kong | 0 |
Hungary | 0 |
Iceland | 0 |
India | 10/15 (2) |
Indonesia | 10 |
Ireland, Republic of | 0 |
Isle of Man | 0/20 (7) |
Israel | 5/10 (2) |
Italy | 0/10 (6) |
Ivory Coast (Côte d’Ivoire) | 15 |
Jamaica | 12.5 |
Japan | 0/10 (10) |
Jordan | 10 |
Kazakhstan | 10 |
Kenya | 15 |
Kiribati | 20 |
South Korea (Republic of Korea) | 10 |
Kosovo | 0 |
Kuwait | 0 |
Kyrgyzstan (not yet in force) | 5 |
Latvia | 10 |
Lesotho | 10 |
Libya | 0 |
Liechtenstein | 0 |
Lithuania | 0/10 (7) |
Luxembourg | 0 |
Macedonia | 0/10 (5) |
Malawi | 0/20 (3) |
Malaysia | 10 |
Malta | 10 |
Mauritius | 20 |
Mexico | 5/10/15 (7) |
Moldova | 5 |
Mongolia | 7/10 (2) |
Montenegro | 10 |
Montserrat | 20 |
Morocco | 10 |
Myanmar | 20 |
Namibia | 20 |
Netherlands | 0 |
New Zealand | 10 |
Nigeria | 12.5 |
Norway | 0 |
Oman | 0 |
Pakistan | 15 |
Panama | 0/5/20 (7) |
Papua New Guinea | 10 |
Philippines | 10/15 (7) |
Poland | 0/5 (2) |
Portugal | 10 |
Qatar | 0/20 (7) |
Romania | 10 |
Russian Federation | 0 |
St. Kitts and Nevis (St. Christopher and Nevis) | 20 |
Saudi Arabia | 0 |
Senegal | 10 |
Serbia | 10 |
Sierra Leone | 20 |
Singapore | 0/5 (2) |
Slovak Republic | 0 |
Slovenia | 0/5 (7) |
Solomon Islands | 20 |
South Africa | 0 |
Spain | 0 |
Sri Lanka | 10 |
Sudan | 15 |
Swaziland | 20 |
Sweden | 0 |
Switzerland | 0 |
Taiwan | 10 |
Tajikistan | 10 |
Thailand | 20 |
Trinidad and Tobago | 10 |
Tunisia | 10/12 (2) |
Turkey (excludes North Cyprus) | 15 |
Turkmenistan | 10 |
Tuvalu | 20 |
Uganda | 15 |
Ukraine | 5 |
United Arab Emirates | 0/20 (7) |
United States | 0/15 (11) |
Uruguay | 10 |
Uzbekistan | 5 |
Venezuela | 5 |
Vietnam | 10 |
Zambia | 10 |
Zimbabwe | 10 |
Notes:
- 3% for news; 5% for copyright; 10% industrial; 15% other royalties.
- Lower rate for loans from banks and financial institutions.
- Higher rate applies if recipient controls more than 50% of payer.
- Lower rate applies to copyright royalties.
- 0% on loans between businesses.
- Lower rate applies to industrial, commercial royalties.
- Specific additional conditions apply for lower rate.
- Lower rate applies for equipment royalties.
- Lower rate applies to films, TV, and radio.
- Higher rate applies to certain profit related interest.
- Specific conditions apply for higher rate.