Conventions for the Avoidance of Double Taxation

Click here to check the list of countries that have reported the impossibility of certifying standard forms 21-RFI to 24-RFI.

  Rate (%)
Country Dividends Interest Royalties
Algeria 15/10 15 10
Austria 15 10 10/5
Barbados * 15/5 10 5
Belgium (Aditional convention) 15 15 10
Brazil 15/10 15 15
Bulgaria 15/10 10 10
Canada 15/10 10 10
Cabo Verde 10 10 10
Chile 15/10 15/10/5 10/5
China 10 10 10
Colombia 10 10 10
Croatia  10/5 10 10
Cuba 10/5 10 5
Cyprus 10 10 10
Czech Republic 15/10 10 10
Denmark 10 10 10
East Timor * 10/5 10 10
Estonia 10 10 10
Ethiopia   10/5 10 5
Finland 15/10 15 10
France 15 12/10 5
Georgia  10/5 10 10
Germany 15 15/10 10
Greece 15 15 10
Guinea-Bissau 10 10 10
Holland 10 10 10
Hong Kong 10/5 10 5
Hungary 15/5 10 10
Iceland 15/10 10 10
India 15/10 10 10
Indonesia 10 10 10
Ireland (Protocol revising the Convention) 15 15 10
Israel 15/10/5 10 10
Italy 15 15 12
Ivory Coast 10 10 5
Japan 10/5 10/5 5
Kingdom of Bahrain 15/10 10 5
Korea 15/10 15 10
Kuwait 10/5 10 10
Latvia 10 10 10
Lithuania 10 10 10
Luxembourg (Additional convention) 15 15/10 10
Macau 10 10 10
Malta 15/10 10 10
Mexico 10 10 10
Moldova 10/5 10 8
Morocco 15/10 12 10
Mozambique (Protocol revising the Convention) 10 10 10
Norway 15/5 10 10
Pakistan 15/10 10 10
Panama 15/10 10 10
Peru 15/10 15/10 15/10
Poland 15/10 10 10
Qatar 10/5 10 10
Republic of San Marino   15/10 10 10
Republic of Senegal 10/5 10 10
Romania 15/10 10 10
Russia 15/10 10 10
São Tomé and Príncipe   15/10 10 10
Saudi Arabia 10/5 10 8
Singapore (Protocol revising the Convention) 10 10 10
Slovakia 15/10 10 10
Slovenia 15/5 10 5
South Africa 15/10 10 10
Spain 15/10 15 5
Sultanate of Oman   15/10/5 10 8
Sweden 10 10 10
Switzerland (Protocol revising the Convention) 15/5 10 5
Tunisia 15 15 10
Turkey 15/5 15/10 10
United Arab Emirates 15/5 10 5
United States of America 15/5 10 10
United Kingdom 15/10 10 5
Ukraine 15/10 10 10
Uruguay 10/5 10 10
Venezuela 10 10 12/10
Viet Nam 15/10/5 10 10 / 7.5

*Not yet enacted.

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