Data
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 | 21% | |
| 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% | |
| MONACO | 0% | |
| 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% |