| Albania (Last reviewed 12 January 2024) | Resident: 8 / 15 / 15
Non-resident: 8 / 15 / 15 |
| Algeria (Last reviewed 31 May 2024) | Resident: 15 / 10 /0 but VAT at 19% unless exempted;
Non-resident: 15 / 10 / 30 unless rates provided by DTTs |
| Angola (Last reviewed 25 June 2024) | Dividends and royalties are taxed at 10%, and the tax is withheld at source by the paying entity in Angola. Interest on loans granted by third parties or shareholders is liable to investment income tax at 15% and 10%, respectively. |
| Argentina (Last reviewed 13 May 2024) | Registered taxpayer:
Resident: 0 or 7 / 6 / 6;
Non-resident: 7 / 0, 15.05, or 35 / 21 or 28;
Non-registered taxpayer:
Resident: 0 or 7 / 28 / 28;
Non-resident: 7 / 0, 15.05, or 35 / 21 or 28 |
| Armenia (Last reviewed 14 December 2023) | Resident: NA;
Non-resident: 5 / 10 / 10 |
| Australia (Last reviewed 27 June 2024) | Resident: 0 / 0 / 0 (Note that a rate of 49% applies in the case of interest and certain dividends where a Tax File Number is not quoted to the payer);
Non-resident: 30 / 10 / 30 (Note there are certain exemptions that may apply) |
| Austria (Last reviewed 04 July 2024) | Resident: 0 or 27.5 / 0 or 23 or 27.5 / 0;
Non-resident: 0 or 27.5 / 0 / 0 or 20 |
| Azerbaijan (Last reviewed 21 February 2024) | Resident: 5 / 10 / 14;
Non-resident: 5 / 10 / 14 |
| Bahrain (Last reviewed 20 March 2024) | NA |
| Barbados (Last reviewed 28 February 2024) | Resident individual: 15 or NA if paid out of foreign source income / 15 / NA
Resident company: NA / 15 / NA
Non-resident individual or company: 5 or NA if paid out of foreign source income / NA / NA |
| Belgium (Last reviewed 12 March 2024) | Resident and non-resident: 30 / 30 / 30 (but many exemptions or reduced rates exist) |
| Bermuda (Last reviewed 01 April 2024) | NA |
| Bolivia (Last reviewed 17 January 2024) | Resident: NA;
Non-resident: 12.5 / 12.5 / 12.5 |
| Bosnia and Herzegovina (Last reviewed 08 February 2024) | Federation of Bosnia and Herzegovina: 5 / 10 / 10;
Republika Srpska: 10 / 10 / 10;
Brčko District: 0 / 10 / 10 |
| Botswana (Last reviewed 19 April 2024) | Resident: 10 / 10 / NA;
Non-resident: 10 / 15 / 15 |
| Brazil (Last reviewed 28 November 2023) | Resident individuals: NA / 15 to 22.5 / NA;
Non-resident: 0 / 15 / 15;
Non-resident in tax haven countries: 0 / 25 / 25. |
| Bulgaria (Last reviewed 11 June 2024) | EU resident: 0 (if paid to EU company) / 10 (0 if paid to associated company as per the EU Interest and Royalties rules introduced into domestic law) / 10 (0 if paid to associated company as per the EU Interest and Royalties rules introduced into domestic law);
Non-resident: 5 / 10 / 10 |
| Cabo Verde (Last reviewed 01 March 2024) | Resident: NA / 20 / 20;
Non-resident: NA / 20 / 20 |
| Cambodia (Last reviewed 19 March 2024) | Resident: NA / 15 (except paid to registered financial institutions) / 15;
Non-resident: 14 / 14 / 14 |
| Cameroon, Republic of (Last reviewed 28 February 2024) | Resident: 16.5 / 16.5 / 0;
Non-resident: 16.5 / 16.5 / 15 |
| Canada (Last reviewed 21 June 2024) | Resident: NA;
Non-resident: 25 / 25 / 25, may be reduced by treaty and to 0% for most interest paid to arm's-length non-residents. |
| Cayman Islands (Last reviewed 04 December 2023) | NA |
| Chad (Last reviewed 28 February 2024) | Resident: 20 / NA / NA;
Non-resident outside CEMAC area: 20 / 25 / 25
Non-résident from CEMAC area: 5 or 10/5/7.5 |
| Chile (Last reviewed 08 February 2024) | Resident: NA;
Non-resident: 35 / 4 or 35 / 30. DTT remedies are available. |
| China, People's Republic of (Last reviewed 28 June 2024) | Resident: NA;
Non-resident: 10 / 10 / 10 |
| Colombia (Last reviewed 28 February 2024) | Resident: Between 0% and 20%
Non-resident: 20 / 20 / 20
* See the Withholding taxes section of Colombia's corporate tax summary. |
| Congo, Democratic Republic of the (Last reviewed 28 February 2024) | Resident: 10 or 20 / 0 / 20;
Non-resident: 10 or 20 / 0 or 20 / 20 |
| Congo, Republic of (Last reviewed 23 January 2024) | Resident: 15 / 0 / 0;
Non-resident: 15 / 5 or 20 / 10 or 20 |
| Costa Rica (Last reviewed 27 February 2024) | Resident: 15 / NA / NA;
Non-resident: 15 / 5.5 or 15 / 25 |
| Croatia (Last reviewed 28 June 2024) | Resident: 0 / 0 / 0 (corporate);
10 / 10 / 20 (individuals);
Non-resident: 10 / 15 / 15 (corporate);
10 / 10 / 20 (individuals);
For further information, see the Income determination section in the Individual summary and the Withholding taxes section in the Corporate summary. |
| Cyprus (Last reviewed 21 June 2024) | Resident corporations: 0 / 17 (only on 'passive' interest) / 0. As of 31 December 2022, higher WHT rates apply on if the recipient of the payment is a company in a jurisdiction included on the EU blacklist.
Non-resident: 0 / 0 / 10 (only if royalties earned on rights used within Cyprus) |
| Czech Republic (Last reviewed 01 July 2024) | Resident: 15 / 0 / 0;
Non-resident: 15 / 15 / 15 (35% WHT applies to residents of countries outside of the EU and EEA with which the Czech Republic does not have an enforceable DTT or TIEA) |
| Denmark (Last reviewed 15 March 2024) | Resident: 27 / 22 / 22;
Non-resident: 27 / 22 / 22 |
| Dominican Republic (Last reviewed 04 December 2023) | Resident: 10 / NA / NA;
Non-resident: 10 / 10 / 27 |
| Ecuador (Last reviewed 04 March 2024) | Resident: 0 to 25 / 0 to 2 / 8;
Non-resident: 0, 10, or 14.8 / 0 or 25 / 0, 25, or 37 |
| Egypt (Last reviewed 19 March 2024) | Resident: 5 or 10 / NA / NA;
Non-resident: 5 or 10 / 20 / 20 |
| El Salvador (Last reviewed 24 January 2024) | Resident: 5 / 10 / 5 or 10;
Non-resident: 5 / 10 or 20 / 20;
Non-resident in a tax haven: 25 / 10 or 25 / 25 |
| Equatorial Guinea (Last reviewed 07 May 2024) | Resident: 10;
Non-resident: 25 / 25 / 10 |
| Estonia (Last reviewed 15 January 2024) | Resident corporate: 0 / 0 / 0;
Resident individual: 0 or 7 / 20 / 20;
Non-resident corporate: 0 / 0 / 10;
Non-resident individual 0 or 7 / 0 / 10 |
| Eswatini (Last reviewed 22 January 2024) | Resident: NA;
Non-resident: 15 / 10 / 15 |
| Ethiopia (Last reviewed 17 November 2023) | Resident: 10 / 5 or 10 /5
Non-resident: 10 / 5 or 10 /5 |
| Fiji (Last reviewed 04 June 2024) | Resident: 0 / 10 / 5;
Non-resident: 0 / 10 / 15 |
| Finland (Last reviewed 10 January 2024) | WHT rates on dividends, interest, and royalties for residents and non-residents vary on a case-by-case basis (as it is, e.g., dependent on a legal form of the payer and the recipient). See the Finland Corporate tax summary for more information. |
| France (Last reviewed 18 March 2024) | Resident: NA;
Non-resident (companies): 25 / 0 / 25
Non-resident (individuals): 12.8 / 0 / 25 |
| Gabon (Last reviewed 04 March 2024) | Resident: 20 / NA / NA;
Non-resident: 20 / 20 / 20 |
| Georgia (Last reviewed 20 June 2024) | Resident: NA;
Non-resident: 5 / 5 / 5 |
| Germany (Last reviewed 27 June 2024) | Resident: 25 / 25 / 0;
Generally, only interest paid by banks to a resident is subject to WHT.
Non-resident: 25 / 0 / 15 or upon application as reduced by EU directive/double tax treaty/domestic law.
WHT is charged on interest from convertible or profit-sharing bonds and over-the-counter transactions. |
| Ghana (Last reviewed 03 June 2024) | Resident: 8 / 8 / 15;
Non-resident: 8 / 8 / 15;See Ghana's Corporate summary for a description of other WHTs. |
| Gibraltar (Last reviewed 05 December 2023) | NA |
| Greece (Last reviewed 18 January 2024) | Resident: 5/ 15 / 20;
Non-resident: 5/ 15 / 20 |
| Greenland (Last reviewed 31 May 2024) | Resident: 36 to 44 / 25 / 30;
Non-resident: 36 to 44 / 25 / 30 |
| Guatemala (Last reviewed 04 December 2023) | Resident: NA;
Non-resident: 5 / 10 / 15 |
| Guernsey, Channel Islands (Last reviewed 28 June 2024) | Resident corporation: 0 / 0 / NA;
Resident individual: 0, 10, or 20 / 0 / NA;
Non-resident: 0 / 0 / NA |
| Guyana (Last reviewed 01 February 2024) | Resident: 0 / 0 / 0;
Non-resident: 20 / 20 / 20 |
| Honduras (Last reviewed 09 February 2024) | Resident: 10 / 10 / 25;
Non-resident: 10 / 10 / 25 |
| Hong Kong SAR (Last reviewed 28 June 2024) | Resident: 0 / 0 / 0;
Non-resident: 0 / 0 / 2.475 to 4.95 |
| Hungary (Last reviewed 24 January 2024) | There is no WHT on any outbound payment made to foreign business entities based on the Hungarian domestic legislation. |
| Iceland (Last reviewed 21 February 2024) | Resident: 22 / 22 / 0;
Non-resident: 21 / 13 / 22 |
| India (Last reviewed 15 May 2024) | Resident: 10 / 10 / 2 to 10 / 2 to 10 for fees for technical services;
Non-resident*: 20 / 5 to 40 / 20 / 20 for fees for technical services
(For non-residents, the above are to be enhanced by applicable surcharge and health and education cess)
*Subject to the rates provided under Double Taxation Avoidance Agreement where applicable. |
| Indonesia (Last reviewed 27 June 2024) | Resident:10 or exempted (individuals), exempted (corporate)* / 10**, 15, or 20 / 15;
Non-resident: 20 / 20 / 20.
* See Dividend income in the Income determination sections.
** See the Withholding taxes section. |
| Iraq (Last reviewed 02 June 2024) | Resident: NA / 1.8 to 10 / 1.8 to 10 depending on the industry;
Non-resident: NA / 15 / 15 |
| Ireland (Last reviewed 05 July 2024) | Resident: 25 / 20 / 20;
Non-resident: 25 / 20 / 20 |
| Isle of Man (Last reviewed 28 February 2024) | 0 |
| Israel (Last reviewed 10 March 2024) | Resident: 0 or 23 / 23 / 30;
Non-resident (non-treaty): 25 or 30 / 23 / 23.
Please note that the above rates are for companies only. We have not addressed the rates for resident individuals. |
| Italy (Last reviewed 05 February 2024) | Resident: 0 / 0 or 26 / 0;
Non-resident: 26 / 26 / 30. |
| Ivory Coast (Côte d'Ivoire) (Last reviewed 20 June 2023) | Resident: 15 / 18 / NA;
Non-resident: 15 / 18 / 20 |
| Jamaica (Last reviewed 04 March 2024) | Resident: 0 or 15 / 0 or 25 / 0;
Non-resident corporate: 33⅓ / 33⅓ / 33⅓;
Non-resident individual: 25 / 25 / 25 |
| Japan (Last reviewed 23 January 2024) | Resident: 20 / 20 / 0;
Non-resident: 15 / 20 / 20 |
| Jersey, Channel Islands (Last reviewed 15 January 2024) | NA |
| Jordan (Last reviewed 03 June 2024) | Resident: 0 / 5 or 7* / 0;
Non-resident: 0 or 10 / 10 / 10* Interest paid by Jordanian banks to individuals is subject to 5%, while interest paid by Jordanian banks to Juristic persons or non-resident person in Jordan is subject to 7%. |
| Kazakhstan (Last reviewed 31 May 2024) | Resident: NA;
Non-resident: 15 / 15 / 15 |
| Kenya (Last reviewed 13 February 2024) | Resident: 5 / 10 to 25 / 5;
Non-resident: 15 / 15 to 25 / 20
Repatriated Income Tax for foreign corp.: 15 |
| Korea, Republic of (Last reviewed 13 June 2024) | Resident corporation (individual): 0 (14% for individual, 14% for distribution of profit from securities investment trusts to corporation) / 14 (14% for individual, 25% for interest from a non-commercial loan) / 0; Non-resident: 20 / 20 (14% for interest derived from bonds issued by domestic corp.'s, etc., 0 for government bonds, etc.) / 20 |
| Kosovo (Last reviewed 22 January 2024) | Resident: NA/10/10;
Non-resident: NA/10/10 |
| Kuwait (Last reviewed 24 January 2024) | NA |
| Kyrgyzstan (Last reviewed 12 February 2024) | Resident: NA / NA / 10;
Non-resident: 10 / 10 / 10 |
| Lao PDR (Last reviewed 23 January 2024) | Resident: 10 / 10 / 5;
Non-resident: 10 / 10 / 5 |
| Latvia (Last reviewed 01 July 2024) | Resident: NA;
Non-resident: 0 / 0 / 0;
Non-resident in tax haven: 20 / 20 / 20 |
| Lebanon (Last reviewed 04 April 2024) | Resident: 10 / 10 / NA;
Non-resident: 10 / 10 / 8.5;
Interest on bank deposits are subject to 7% WHT starting 31 July 2022 and apply for residents and non-residents. |
| Libya (Last reviewed 02 June 2024) | NA |
| Liechtenstein (Last reviewed 09 June 2024) | NA |
| Lithuania (Last reviewed 19 February 2024) | Resident: NA;
Non-resident: 15 / 10 / 10 (0 / 0 / 0 may be achieved if certain conditions are met) |
| Luxembourg (Last reviewed 02 January 2024) | Resident: 15 / 0 / 0;
Non-resident: 15 / 0 / 0 |
| Macau SAR (Last reviewed 06 June 2024) | NA |
| Madagascar (Last reviewed 16 February 2024) | Resident: 0 / 20 / 0;
Non-resident: 10 / 20 / 10 |
| Malawi (Last reviewed 21 April 2023) | Resident: 10 / 20 / 20;
Non-resident: 15 / 15 / 15 |
| Malaysia (Last reviewed 26 June 2024) | Resident: 0 / 0 / 0;
Non-resident: 0 / 0 or 15 / 10 |
| Malta (Last reviewed 27 February 2024) | Resident*: 0 or 15 / 0 / 0;
Non-resident*: 0 / 0 / 0
* See Malta's corporate tax summary for more information. |
| Mauritania (Last reviewed 11 March 2024) | Resident: 10 / 10 / NA
Non-resident: 10 / 10 / 15 |
| Mauritius (Last reviewed 04 March 2024) | Resident: 0 / 0 / 10;
Non-resident: 0 / 15 / 15 |
| Mexico (Last reviewed 18 January 2024) | Resident: 10* / 0.08** / NA;
Non-resident: 10 / 4.9 to 35 / 5 to 35
* WHT on dividend paid to an individual.
** WHT on interest paid by financial institutions. Applicable on the invested capital. |
| Moldova (Last reviewed 17 January 2024) | Resident: 6* / 12 / 12;
Non-resident: 6* / 12 / 12;
* 15% on dividends referring to the profit earned incurred during the period 2008 to 2011;
No WHT on distribution of dividends to resident legal entities. |
| Mongolia (Last reviewed 22 December 2023) | Resident: 10 / 10 / 10;
Non-resident: 20 / 20 / 20 |
| Montenegro (Last reviewed 12 June 2024) | Resident: 15 / NA / NA;
Non-resident: 15 / 15 / 15
Non-resident in tax haven: 30/ 30 / 30 |
| Morocco (Last reviewed 04 April 2023) | Resident: NA;
Non-resident:
13,5/10/10 |
| Mozambique (Last reviewed 28 February 2024) | Resident: 20 / 20 / 20;
Non-resident: 20 / 20 / 20 |
| Myanmar (Last reviewed 14 February 2024) | Resident: 0 / 0 / 10;
Non-resident: 0 / 15* / 15*0 for a Myanmar registered branch of a foreign company |
| Namibia, Republic of (Last reviewed 28 June 2024) | Resident: NA;
Non-resident: 10 or 20 / 10 / 10 |
| Netherlands (Last reviewed 01 July 2024) | Resident: 15 / 0* / 0*;
Non-resident: 15 / 0* / 0*
* There is a conditional WHT on interest, royalties, and dividends (please see the Withholding taxes section). |
| New Caledonia (Last reviewed 16 April 2024) | Resident: 21 / 19.5 / 19.5 (corporate);
20 / 12 / 12 (individuals);
Non-resident: 21 / 0 / 0 (corporate);
20 / 25 / 25 (individuals). |
| New Zealand (Last reviewed 16 January 2024) | Resident companies: 33 / 28 / 0;
Non-resident companies:* 30 / 15 / 15
Resident individuals: 30 / 39 / 0;
Non-resident individuals:* 30 / 15 / 15*See New Zealand's Corporate summary for a description of reduced rates based on shareholder holdings and treaty relief. |
| Nicaragua (Last reviewed 23 January 2024) | Resident: 15 / 15 / 15;
Non-resident: 15 / 15 / 15 |
| Nigeria (Last reviewed 09 February 2024) | Resident: 10 / 10 / 10;
Non-resident: 10 / 10 / 10;
For non-residents, the WHT rate will be reduced to 7.5% through the use of a DTT with certain territories. |
| North Macedonia (Last reviewed 28 February 2024) | Resident: NA;
Non-resident: 10 / 10 / 10 |
| Norway (Last reviewed 23 January 2024) | Resident: NA;
Non-resident: 25 / 15 / 15
The 15% WHT rate applies on the gross payment on interest, royalties, and certain lease payments to related parties resident in low-tax jurisdictions. |
| Oman (Last reviewed 11 February 2024) | Resident: NA;
Non-resident: 10* / 10* / 10;
* WHT on dividends and interest is permanently suspended. |
| Pakistan (Last reviewed 23 January 2024) | Resident: 15 / 15 / 0;
Non-resident: 15 / 10 / 15 |
| Palestinian territories (Last reviewed 25 January 2024) | Resident: NA / 10 / 10;
Non-resident: NA / 10 / 10 |
| Panama (Last reviewed 23 January 2024) | Resident: 5, 10, or 20 / NA / NA;
Non-resident: 5, 10, or 20 / 12.5 / 12.5 |
| Papua New Guinea (Last reviewed 29 February 2024) | Resident: 0 / 15 / 0;
Non-resident: 15 / 15 / 10 (non-associate recipient) or 30 (associate recipient) |
| Paraguay (Last reviewed 31 May 2024) | Resident: 8 / NA / NA
Non-resident corporations: 15 / 6 (bank and financial institutions), 15 (commercial entities), 30 (head office or direct shareholder) / 15 (commercial entities), 30 (head office or direct shareholder) |
| Peru (Last reviewed 03 July 2024) | Resident: NA;
Non-resident: 5 / 4.99 / 30 |
| Philippines (Last reviewed 22 February 2024) | Resident: 0 / 10, 15, or 20 / 20;
Non-resident: 15 or 25 / 20 / 25 |
| Poland (Last reviewed 05 March 2024) | Resident: 19 / NA / NA;
Non-resident: 19 / 20 / 20 |
| Portugal (Last reviewed 19 February 2024) | Resident: 25 / 25 / 25;
Non-resident: 25 / 0 or 25 / 0 or 25 |
| Puerto Rico (Last reviewed 10 November 2023) | Resident: NA;
Non-resident: 15 (individual) or 10 (corporation) / 29 / 29 |
| Qatar (Last reviewed 03 April 2024) | Resident: NA;
Non-resident: 0 / 5 / 5 |
| Romania (Last reviewed 25 April 2024) | Resident: 8*/ NA / NA;
Non-resident: 8*/ 16 / 16 (the rates can be reduced by applying the Parent-Subsidiary Directive, the Interest-Royalties Directive, or a DTT)
*WHT rate on dividends may be reduced to 0% in case the beneficiary company held at least 10% of the shares in the company distributing the dividends for at least one year. |
| Rwanda (Last reviewed 28 February 2024) | Resident: 15 / 15 / 15;
Non-resident: 15 / 15 / 15 |
| Saint Lucia (Last reviewed 01 December 2023) | Resident: NA;
Non-resident: 0 / 15 / 25 |
| Saudi Arabia (Last reviewed 05 March 2024) | Resident: NA;
Non-resident: 5 / 5 / 15 |
| Senegal (Last reviewed 24 February 2024) | Resident: 10 / 8 to 16 / 20;
Non-resident: 10 / 8 to 16 / 20 |
| Serbia (Last reviewed 12 June 2024) | Resident: NA;
Non-resident: 20 / 20 / 20;
Non-resident in tax haven: 20 / 25 / 25 |
| Singapore (Last reviewed 30 May 2024) | Resident: NA;
Non-resident: 0 / 15 / 10 |
| Slovak Republic (Last reviewed 28 November 2023) | Resident: 0 or 7 / 0 or 19* / 0;
Non-resident: 7, 19, or 35 / 19 or 35* / 19 or 35*
*See the Withholding taxes section of the Corporate summary for more information. |
| Slovenia (Last reviewed 13 February 2024) | Resident: NA;
Non-resident: 15 / 15 / 15 |
| South Africa (Last reviewed 18 June 2024) | Resident: 20 / 0 / 0;
Non-resident: 20 / 15 / 15 |
| Spain (Last reviewed 01 January 2024) | Resident: 19 / 19 / (19 or 24)*;
Non-resident: 19 / 19 / (19 or 24)*
*See Spain's corporate summary for more information. |
| Sweden (Last reviewed 24 January 2024) | Resident: NA;
Non-resident: 30 / 0 / 20.6 |
| Switzerland (Last reviewed 28 June 2024) | Resident: Between 0 and 35 / Between 0 and 35 / 0;
Non-resident: Between 0 and 35 / Between 0 and 35 / 0 |
| Taiwan (Last reviewed 02 February 2024) | Resident: NA / 10 / 10;
Non-resident: 21 / 15 or 20 / 20 |
| Tajikistan (Last reviewed 12 June 2024) | Resident: 12 / 12 / NA;
Non-resident: 12 / 12 / 15 |
| Tanzania (Last reviewed 02 January 2024) | Resident: 5 or 10 / 10 / 15
Non-resident: 5 or 10 / 10 / 15 |
| Thailand (Last reviewed 13 February 2024) | Thai corporate: 10 / 1 / 3;
Non-resident corporate: 10 / 15 / 15 |
| Timor-Leste (Last reviewed 19 March 2024) | Resident: 0 / 0 / 10;
Non-resident: 10 / 10 / 10 |
| Trinidad and Tobago (Last reviewed 01 February 2024) | Resident: 0 / 0 / 0;
Non-resident: 3 or 8 / 15 / 15 |
| Tunisia (Last reviewed 26 March 2024) | Resident: 10 for individuals and 0 for companies / 0 or 20 / 3 or 10;
Non-resident: 10 / 10 or 20 / 15 or 25 |
| Turkey (Last reviewed 02 May 2024) | Resident: NA;
Non-resident: 10 / 10 / 20 |
| Turkmenistan (Last reviewed 02 July 2024) | Resident: 15 / NA / NA;
Non-resident: 15 / 15 / 15 |
| Uganda (Last reviewed 25 March 2024) | Resident: 15 / 15 / NA;
Non-resident: 15 / 15 / 15 |
| Ukraine (Last reviewed 28 June 2024) | Resident: N/A;
Non-resident: 15 / 15 / 15 |
| United Arab Emirates (Last reviewed 16 February 2024) | 0% WHT in case of certain categories of UAE-sourced income to be specified by way of a Cabinet decision. |
| United Kingdom (Last reviewed 12 February 2024) | Resident: 0 / 20 / 20;
Non-resident: 0 / 20 / 20 |
| United States (Last reviewed 07 February 2024) | Resident: NA;
Non-resident: 30 / 30 / 30 |
| Uruguay (Last reviewed 12 March 2024) | Resident: 0, 7, or 12 / 0, 7, or 12 / 0 or 12;
Non-resident: 0 or 7 / 0, 7, or 12 / 0 or 12.
Incomes obtained by entities resident, domiciled or located in LNTJs, are taxed at 25%. |
| Uzbekistan, Republic of (Last reviewed 06 February 2024) | Resident: 5 / NA / NA;
Non-resident: 10 / 10 / 20Starting from 1 April 2022 to 31 December 2024, dividend income of non-resident legal entities on shares in joint stock companies is subject to a reduced WHT rate of 5 % (same as the tax rate applicable to residents), while interest income on bonds is exempt from taxation. Interest paid to non-commercial and budgetary organisations is subject to 15% WHT at the source of payment. |
| Venezuela (Last reviewed 29 June 2024) | Resident: 34 / 0 or 5 / 0 - see summary;
Non-resident: 34 / see summary / see summary |
| Vietnam (Last reviewed 15 February 2024) | WHT applies to most payments made to foreign organisations and individuals undertaking business or earning income sourced from Vietnam, regardless of the residency status.
WHT rates are nil for dividends. For interest and royalties, please refer to Vietnam's Corporate tax summary. |
| Zambia (Last reviewed 17 May 2024) | Resident: 15 / 15 / 15 / NA*;
Non-resident: 20 / 20 / 20 / 0 |
| Zimbabwe (Last reviewed 28 February 2024) | Resident: NA / 15 / NA;
Non-resident: 15 / 0 / 15 |
