ยป Withholding Tax Service

 
 

Data as at: 23/06/2017
Country Country Code Current Tax Rate (%) New Tax Rate (%) Effective Date
ANTIGUA AND BARBUDA ATG 25
ARGENTINA ARG 0
AUSTRALIA AU 30
AUSTRIA OEST 27.5
BAHAMAS BHS 0
BAHRAIN BHR 0
BANGLADESH BGD 20
BARBADOS BRB 25
BELGIUM BELG 30
BERMUDA BMU 0
BOSNIA & HERZEGOVINA BIH 5
BOTSWANA BWA 7.5
BRAZIL BRAZ 15
British Virgin Isles VGB 0
BULGARIA BGR 5
CAMBODIA KHM 14
CANADA CAN 25
CAYMAN ISLANDS CYM 0
CHILE CHL 35
CHINA CHN 10
COLOMBIA COL 5
CROATIA HRV 12
Curacao CUW 0
CYPRUS CYP 0
CZECH REPUBLIC CZE 15
DENMARK DEN 27
EGYPT EGY 10
ESTONIA EST 0
FALKLAND ISLANDS FLK 0
FAROE ISLANDS FRO 18
FINLAND FIN 30
FRANCE FRA 30
FRENCH GUIANA GUF 30
GABON GAB 20
GEORGIA GEO 5
GERMANY GER 26.375
GHANA GHA 8
GIBRALTAR GIB 0
GREECE GRC 15
GUERNSEY GGY 0
HONG KONG HK 0
HUNGARY HUN 0
Iceland ISL 18
INDIA IND 0
INDONESIA INDO 20
IRELAND IRE 20
ISLE OF MAN IMN 0
ISRAEL ISR 25
ITALY ITA 26
IVORY COAST CIV 10
JAMAICA JAM 33.333
JAPAN JA 15.315
JERSEY JER 0
JORDAN JOR 0
KAZAKHSTAN KAZ 15
KENYA KEN 10
KOREA KOR 22
KUWAIT KWT 15
KYRGYZSTAN KGZ 10
LEBANON LBN 10
LIBERIA LBR 15
LITHUANIA LTU 15
LUXEMBOURG LUX 15
MACAU MAC 0
MACEDONIA MKD 10
MALAYSIA MAL 0
MALTA MLT 0
MARSHALL ISLANDS MHL 0
MAURITIUS MAU 0
MEXICO MEX 10
MONACO MCO 0
MONTENEGRO MNE 9
MOROCCO MAR 15
NAMIBIA NAM 20
NETHERLANDS NETH 15
NETHERLANDS ANTILLES ANT 0
NEW ZEALAND NZ 30
NIGERIA NGA 10
NORWAY NOR 25
OMAN OMN 10
PAKISTAN PAK 12.5
PANAMA PAN 20
PAPUA NEW GUINEA PNG 17
PERU PER 5
PHILIPPINES PHIL 30
POLAND POL 19
PORTUGAL PTL 25
PUERTO RICO PRI 10
QATAR QA 0
ROMANIA ROU 5
RUSSIA RUS 15
SAUDI ARABIA SAU 5
SENEGAL SEN 10
SERBIA RSB 20
SINGAPORE SI 0
SLOVAKIA SVK 35
SLOVENIA SVN 15
SOUTH AFRICA SAF 20
SPAIN SP 19
SRI LANKA SLK 14
SWEDEN SWED 30
SWITZERLAND SWIT 35
TAIWAN TWN 20
TANZANIA TZA 10
THAILAND THAI 10
TOGO TGO 13
TRINIDAD AND TOBAGO TTO 10
TUNISIA TUN 5
TURKEY TUR 15
UAE UAE 0
UKRAINE UKR 15
UNITED KINGDOM UK 0
USA USA 30
VIETNAM VNM 0
ZAMBIA ZMB 15
Index rules should be read in conjunction with supporting FTSE Russell notices (please click here). These notices advise of advance changes in index methodology, which may not be reflected in index rules until the change effective date. The notices may also communicate revisions in index treatment in the period up to a rule change.