Withholding Taxes
The percentage of Withholding Taxes varies, depending on the jurisdiction where taxes occur. Dividend payments are included as net dividends for total return net (TRN) Indexes and on a gross dividend basis for total return gross (TRG) Indexes. This page provides the most recent list of withholding taxes.
Definitions
- Net dividend: declared dividend less withholding tax
- Gross dividend: declared dividend
Country | Tax |
---|---|
Albania | 8.000% |
Algeria | 15.000% |
Anguilla | 0.000% |
Argentina | 7.000% |
Australia | 30.000% |
Austria | 27.500% |
Bahamas | 0.000% |
Bahrain | 0.000% |
Bangladesh | 20.000% |
Belarus | 12.000% |
Belgium | 30.000% |
Bermuda | 0.000% |
Bosnia and Herzegovina | 5.000% |
Botswana | 10.000% |
Bolivia | 12.500% |
Brazil | 0.000% |
British Virgin Islands | 0.000% |
Bulgaria | 5.000% |
Burkina Faso | 12.500% |
Cameroon | 16.500% |
Canada | 25.000% |
Cayman Islands | 0.000% |
Chile | 35.000% |
China | 10.000% |
Colombia | 20.000% |
Costa Rica | 15.000% |
Croatia | 10.000% |
Curaçao | 0.000% |
Cyprus | 0.000% |
Czech Republic | 35.000% |
Denmark | 27.000% |
Dominican Republic | 10.000% |
Ecuador | 10.000% |
Egypt | 5.000% |
Estonia | 0.000% |
Faroe Islands | 35.000% |
Finland | 35.000% |
France | 25.000% |
Gabon | 20.000% |
Germany | 26.375% |
Ghana | 8.000% |
Gibraltar | 0.000% |
Greece | 5.000% |
Guernsey | 0.000% |
Honduras | 10.000% |
Hong Kong | 0.000% |
Hungary | 0.000% |
Iceland | 20.000% |
India | 20.000% |
Indonesia | 20.000% |
Ireland | 25.000% |
Isle of Man | 0.000% |
Israel | 25.000% |
Italy | 26.000% |
Ivory Coast | 10.000% |
Jamaica | 33.330% |
Japan | 15.315% |
Jersey | 0.000% |
Kazakhstan | 15.000% |
Kenya | 15.000% |
Kuwait | 0.000% |
Latvia | 0.000% |
Lebanon | 10.000% |
Liberia | 15.000% |
Liechtenstein | 0.000% |
Lithuania | 15.000% |
Luxembourg | 15.000% |
Macao | 0.000% |
Malaysia | 0.000% |
Malta | 0.000% |
Marshall Islands | 0.000% |
Mauritius | 0.000% |
Mexico | 10.000% |
Monaco | 0.000% |
Mongolia | 20.000% |
Morocco | 13.750% |
Namibia | 20.000% |
Netherlands | 15.000% |
New Zealand | 30.000% |
Nicaragua | 15.000% |
Niger | 0.000% |
Nigeria | 10.000% |
North Macedonia | 10.000% |
Norway | 25.000% |
Oman | 0.000% |
Pakistan | 15.000% |
Panama | 10.000% |
Papua New Guinea | 15.000% |
Paraguay | 15.000% |
Peru | 5.000% |
Philippines | 25.000% |
Poland | 19.000% |
Portugal | 25.000% |
Puerto Rico | 10.000% |
Qatar | 0.000% |
Romania | 8.000% |
Russia | 15.000% |
Saudi Arabia | 5.000% |
Senegal | 10.000% |
Serbia | 20.000% |
Seychelles | 15.000% |
Singapore | 0.000% |
Slovakia | 35.000% |
Slovenia | 15.000% |
South Africa | 20.000% |
South Korea | 22.000% |
Spain | 19.000% |
Sri Lanka | 15.000% |
Sweden | 30.000% |
Switzerland | 35.000% |
Taiwan | 21.000% |
Tanzania | 10.000% |
Thailand | 10.000% |
Togo | 13.000% |
Tunisia | 10.000% |
Turkey | 10.000% |
Turkmenistan | 15.000% |
Ukraine | 15.000% |
United Arab Emirates | 0.000% |
United Kingdom | 0.000% |
Uruguay | 7.000% |
USA | 30.000% |
US Virgin Islands | 10.000% |
Uzbekistan | 10.000% |
Venezuela | 34.000% |
Vietnam | 0.000% |
Zambia | 20.000% |
Zimbabwe | 10.000% |