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Tax Rates: Dividends, Interest, Royalty, Fee for Technical Services under Double Taxation Agreements

Tax Rates: Dividends, Interest, Royalty, Fee for Technical Services under Double Taxation Agreements

S.No. Treaty Partner Date of Signing Dividends (%) Interest (%) Royalties (%) Fee for Technical Services (%)
  Austria 04.08.2005 10/15 15 10 10
  Azerbaijan 10.04.1996 10 10 10 -
  Bahrain 27.06.2005 10 10 10 10
  Bangladesh 15.10.1981 15 15 15 -
  Belarus 23.07.2004 10/15 10 15 -
  Belgium 17.03.1980 10/15 15 15/20 -
  Bosnia and Herzegovina 24.08.2004 10 20 15 -
  Brunei Darussalam 20.11.2008 10 15 15 15
  Bulgaria 21.05.2019 12.5 10 12.5 12.5
  Canada 24.02.1976 15/20 15/25 15/20 -
  China (P.R.C.) 15.11.1989 10 10 12.5 12.5
  Czech Republic 02.05.2014 5/15 10 10 10
  Denmark 22.10.1987 15 15 12 12
  Egypt 16.12.1995 15/30 15 15 15
  Estonia 20.11.2023 12.5 12.5 10 10
  Finland 30.12.1994 12/15/20 10/15 10 10
  France 15.06.1994 10/15 10 10 10
  Germany 14.06.1994 10/15 10/20 10 10
  Hungary 24.02.1992 15/20 15 15 15
  Hong Kong 17.02.2017 10 10 10 12.5
  Indonesia 07.10.1990 10/15 15 15 15
  Iran 27.05.1999 5 10 10 -
  Ireland 16.04.2015 5/10 10 10 10
  Italy 22.06.1984 15/25 30 30 -
  Japan 23.01.2008 5/7.5/10 10 10 10
  Jordan 09.03.2006 10 10 10 10
  Kazakhstan 23.08.1995 12.5/15 12.5 15 -
  Kuwait 30.06.1998 10 10 10 -
  Korea (R.O.K.) 13.04.1987 10/12.5 12.5 10 -
  Kyrgyzstan 18.01.2005 10 10 10 -
  Latvia 28.04.2023 12.5 10 10 10
  Lebanon 31.08.2005 10 10 7.5 -
  Libya 09.01.1975 0 0 0 -
  Malaysia 29.05.1982 15/20 15 15 -
  Malta 08.10.1975 15 10 10 -
  Mauritius 03.09.1994 10 10 12.5 -
  Morocco 18.05.2006 10 10 10 10
  Nepal 25.01.2001 10/15 10/15 15 15
  Netherlands 24.03.1982 10/20 10/15/20 5/15 -
  Nigeria 10.10.1989 12.5/15 15 15 -
  Norway 07.10.1986 15 10 12 12
  Oman 12.06.1999 10/12.5 10 12.5 12.5
  Philippines 22.02.1980 15/25 15 15/25 -
  Poland 25.10.1974 15 Domestic 15/20 -
  Portugal 23.06.2000 10/15 10 10 10
  Qatar 06.04.1999 5/10 10 10 10
  Romania 27.07.1999 10 10 12.5 -
  Saudi Arabia 02.02.2006 5/10 10 10 -
  Serbia 21.05.2010 10 10 10 1100
  Singapore 13.04.1993 10/12.5/15 12.5 10 10
  South Africa 26.01.1998 10/15 10 10 10
  Spain 02.06.2010 5/7.5/10 10 7.5 10
  Sri Lanka 05.10.1981 15 10 20 -
  Sweden 22.12.1985 15 15 10 10
  Switzerland 21.03.2017 10/20 10 10 10
  Syria 16.03.2001 10 10 10/15/18 -
  Tajikistan 13.05.2004 5/10 10 10 -
  Thailand 14.08.1980 15/25 10/25 10/20 -
  Tunisia 18.04.1996 10 13 10 -
  Turkey 14.11.1985 10/15 10 10 -
  Turkmenistan 26.02.1995 10 10 10 -
  Ukraine 23.12.2008 10/15 10 10 -
  United Arab Emirates 07.02.1993 10/15 10 12 12
  United Kingdom 24.11.1986 10/15/20 15 12.5 12.5
  United States 01.07.1957 Domestic Domestic 0 -
  Uzbekistan 22.05.1995 10 10 15 -
  Vietnam 25.03.2004 15 15 15 15
  Yemen 02.03.2004 10 10 10 10
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