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 | 28% |
BAHAMAS | 0% |
BAHRAIN | 0% |
BANGLADESH | 20% |
BARBADOS | 15% |
BELARUS | 12% |
BELGIUM | 30% |
BENIN | 15% |
BERMUDA | 0% |
BHUTAN | 10% |
BOSNIA AND HERZEGOVINA | 5% |
BOTSWANA | 10% |
BRAZIL | 0% |
BRITISH VIRGIN ISLANDS | 0% |
BULGARIA | 5% |
BURKINA FASO | 13% |
CAMBODIA | 14% |
CAMEROON | 17% |
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 | 5% |
IRAQ | 0% |
IRELAND | 25% |
ISLE OF MAN | 0% |
ISRAEL | 25% |
ITALY | 26% |
IVORY COAST | 10% |
JAMAICA | 33% |
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 | 14% |
MOZAMBIQUE | 20% |
MYANMAR | 0% |
NAMIBIA | 20% |
NEPAL | 5% |
NETHERLANDS | 15% |
NEW ZEALAND | 30% |
NIGER | 0% |
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 | 10% |