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 | |
---|---|---|
ALGERIA | 15% | |
ANTIGUA AND BARBUDA | 25% | |
ARGENTINA | 7% | |
ARMENIA | 5% | |
AUSTRALIA | 30% | |
AUSTRIA | 27.5% | |
BAHAMAS | 0% | |
BAHRAIN | 0% | |
BANGLADESH | 20% | |
BARBADOS | 15% | |
BELARUS | 15% | |
BELGIUM | 30% | |
BENIN | 15% | |
BERMUDA | 0% | |
BHUTAN | 10% | |
BOSNIA AND HERZEGOVINA | 5% | |
BOTSWANA | 10% | |
BRAZIL | 0% | |
BRITISH VIRGIN ISLANDS | 0% | |
BULGARIA | 5% | |
BURKINA FASO | 12.5% | |
CAMBODIA | 14% | |
CAMEROON | 16.5% | |
CANADA | 25% | |
CAPE VERDE | 0% | |
CAYMAN ISLANDS | 0% | |
CHILE | 35% | |
CHINA | 10% | |
COLOMBIA | 20% | |
COSTA RICA | 15% | |
CROATIA | 10% | |
CURACAO | 0% | |
CYPRUS | 0% | |
CZECH REPUBLIC | 35% | |
DEMOCRATIC REPUBLIC OF THE CONGO | 10% | |
DENMARK | 27% | |
DOMINICA | 10% | |
ECUADOR | 10% | |
EGYPT | 5% | |
EL SALVADOR | 5% | |
EQUATORIAL GUINEA | 25% | |
ESTONIA | 0% | |
ESWATINI | 15% | |
FAROE ISLANDS | 35% | |
FIJI | 0% | |
FINLAND | 35% | |
FRANCE | 25% | |
GABON | 20% | |
GEORGIA | 5% | |
GERMANY | 26.375% | |
GHANA | 8% | |
GIBRALTAR | 0% | |
GREECE | 5% | |
GRENADA | 15% | |
GUERNSEY | 0% | |
GUYANA | 20% | |
HONG KONG | 0% | |
HUNGARY | 0% | |
ICELAND | 20% | |
INDIA | 20% | |
INDONESIA | 20% | |
IRAN | 0% | |
IRAQ | 0% | |
IRELAND | 25% | |
ISLE OF MAN | 0% | |
ISRAEL | 25% | |
ITALY | 26% | |
IVORY COAST | 10% | |
JAMAICA | 33.3% | |
JAPAN | 15.315% | |
JERSEY | 0% | |
JORDAN | 10% | |
KAZAKHSTAN | 15% | |
KENYA | 15% | |
KUWAIT | 0% | |
KYRGYZSTAN | 10% | |
LAOS | 10% | |
LATVIA | 0% | |
LEBANON | 10% | |
LIBERIA | 15% | |
LIECHTENSTEIN | 0% | |
LITHUANIA | 15% | |
LUXEMBOURG | 15% | |
MALAWI | 15% | |
MALAYSIA | 0% | |
MALDIVES | 10% | |
MALI | 10% | |
MALTA | 0% | |
MARSHALL ISLANDS | 0% | |
MAURITIUS | 0% | |
MEXICO | 10% | |
MOLDOVA | 6% | |
MONGOLIA | 20% | |
MONTENEGRO | 15% | |
MOROCCO | 12.50% | |
MOZAMBIQUE | 20% | |
MYANMAR | 0% | |
NAMIBIA | 20% | |
NEPAL | 5% | |
NETHERLANDS | 15% | |
NEW ZEALAND | 30% | |
NIGER | 10% | |
NIGERIA | 10% | |
NORTH MACEDONIA | 10% | |
NORWAY | 25% | |
OMAN | 0% | |
PAKISTAN | 15% | |
PALESTINIAN TERRITORY | 0% | |
PANAMA | 10% | |
PAPUA NEW GUINEA | 15% | |
PERU | 5% | |
PHILIPPINES | 25% | |
POLAND | 19% | |
PORTUGAL | 25% | |
PUERTO RICO | 10% | |
QATAR | 0% | |
ROMANIA | 8% | |
RUSSIA | 15% | |
RWANDA | 15% | |
SAINT KITTS AND NEVIS | 15% | |
SAINT LUCIA | 0% | |
SAINT VINCENT AND THE GRENADINES | 0% | |
SAUDI ARABIA | 5% | |
SENEGAL | 10% | |
SERBIA | 20% | |
SEYCHELLES | 15% | |
SINGAPORE | 0% | |
SLOVAKIA | 35% | |
SLOVENIA | 15% | |
SOUTH AFRICA | 20% | |
SOUTH KOREA | 22% | |
SPAIN | 19% | |
SRI LANKA | 15% | |
SUDAN | 10% | |
SWEDEN | 30% | |
SWITZERLAND | 35% | |
SYRIA | 0% | |
TAIWAN | 21% | |
TANZANIA | 10% | |
THAILAND | 10% | |
TOGO | 13% | |
TRINIDAD AND TOBAGO | 8% | |
TUNISIA | 10% | |
TURKEY | 10% | |
UGANDA | 15% | |
UKRAINE | 15% | |
UNITED ARAB EMIRATES | 0% | |
UNITED KINGDOM | 0% | |
UNITED STATES | 30% | |
URUGUAY | 7% | |
VENEZUELA | 34% | |
VIETNAM | 0% | |
ZAMBIA | 20% | |
ZIMBABWE | 15% |