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.
