Conventions for the Avoidance of Double Taxation

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  Rate (%)
Country Dividends Interest Royalties
Alemanha
 15 15/10 (a) 10
Argelia
 15/10 (c) 15 10
Áustria
 15 10 5/10 (b)
Belgium
 15 15 10
Brazil
 15/10 (c) 15 15
Bulgaria
 15/10 (c) 10 10
Cape Verde
 10 10 10
Canada
 15/10 (c) 10 10
Chile (**)
 15/10 (c) 15/ 5 (i) /10 (j) 10/5 (l)
China
 10 10 10
Korea
 15/10 (c) 15 10
Cuba
 10/5 (d) 10 5
Denmark
 10 10 10
Slovakia
 15/10 (c) 10 10
Slovenia
 15/5 (d) 10 5
Spain
 15/10 (d) 15 5
United States of America
 15/5 (c) 10 10
Estonia
 10 10 10
Finland
 15/10 (d) 15 10
France
 15 12/10 (g) 5
Greece
 15 15 10
Holland
 10 10 10
Hungary
 15/10 (c) 10 10
India
 15/10 (c) 10 10
Indonesia (**)
 10 10 10
Ireland
 15 15 10
Iceland
 15/10 (c) 10 10
Italy
 15 15 12
 
  Rate (%)
Country Dividends Interest Royalties
Latvia
 10 10 10
Lithuania
 10 10 10
Luxembourg
 15 15/10 (f) 10
Macau
 10 10 10
Malta
 15/10 (c) 10 10
Morocco
 15/10 (c) 12 10
Mexico
 10 10 10
Mozambique
 15 10 10
Norway
 15/10 (d) 15 10
Pakistan (**)
 15/10 (c) 10 10
Poland
 15/10 (c) 10 10
United Kingdom
 15/10 (d) 10 5
Czech Republic
 15/10 (c) 10 10
Romania
 15/10 (c) 10 10
Russia
 15/10 (c) 10 10
Singapore
 10 10 10
Sweden
 10 10 10
Switzerland
 15/10 (d) 10 5
Tunisia
 15 15 10
Turkey
 15/5 (c) 15/10 (h) 10
Ukraine
 15/10 (c) 10 10
Venezuela
 10 10 12/10 (e)
(*) Previously verify the application of the EU Directives
(**) Not yet in force
(a) Paid to bank entities
(b) Beneficiary holds ≥ 50% of the capital
(c) If the beneficiary owns ≥ 25% of the capital for up to two years
(d) If the beneficiary owns ≥ 25 of the capital
(e) Technical assistance
(f) Paid to financial establishment
 (g) Bonds issued in France after 1 January 1965
(h) Loans > two years
(i) Bond interest or other securities transacted in the stock market
(j) Loans from banks or insurance companies; credit selling of equipment (l) Equipment lease
Last Updated:
  
/01/23