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Overview dividend withholding tax rates under Dutch tax treaties

Last updated: 12-11-2013

Below follows an overview of the withholding tax rates for dividends in the tax treaties concluded by The Netherlands. 

By clicking on the percentage you will be linked to the wording of the relevant treaty article.   

Source Country

Rate according to the Dutch Tax Treaty

 
 

Portfolio

Participation

     

Albania

15%

5%-0%

Argentina

15%

10%

Armenia

15%

5%

Aruba

15%

7.5%-5%

Australia

15%

15%

Austria

15%

5%

Azerbaijan

   

Bahrain 

10% 

0%-10% 

Bangladesh

15%

10%

Barbados                         

15% 

0% 

Belarus

15%

5%

Belgium

15%

5%

Bosnia-Herzegovina ***

15%

5%

Brazil

15%

15%

Bulgaria

15%

5%

Canada

15%

10% - 5%

China

10%

10%

China 2013*

   

Croatia

15%

0%

Curacao (BRK)

15%

8.3%-0%

Czech Republic

10%

0%

Denmark

15%

0%

Egypt

15%

0%

Estonia

15%

5%

Ethiopia

   

Finland

15%

0%

France

15%

5%

Georgia

15%

5% - 0%

Germany

15%

10%

Germany 2012

   

Ghana 

10% 

5% 

Great Britain

 15%

 5%

Greece

35% - 15%

35% - 5%

Hong Kong

10% 

10%-0% 

Hungary

15%

5%

Iceland

15%

15% - 0%

India

15%

15%

Indonesia

15%

10%

Ireland

15%

0%

Israel

15%

10% - 5%

Italy

15%

10% - 5%

Japan

15%

5%

Jordan

15%

15% - 5%

Kazakhstan

15%

5%

Korea

15%

10%

Kuwait

10%

0%

Kyrgyzstan **

15%

15%

Latvia

15%

5%

Lithuania

15%

5%

Luxembourg

15%

2.5%

Macedonia

15%

0%

Malawi

-

-

Malaysia

15%

0%

Malta

15% - 0%

5% - 0%

Mexico

15%

5%

Moldova

15%

5% - 0%

Mongolia

15%

0%

Morocco

25%

10%

Netherlands Antilles

15%

8.3%-0%

New Zealand

15%

15%

Nigeria

15%

12.5%

Norway

15%

15% - 10% - 5% - 0%

Oman

   

Pakistan

20%

10%

Panama

   

Philippines

15%

10%

Poland

15%

5%

Portugal

10%

10 - 0%

Qatar 

10%       

0% 

Romania

15%

5% - 0%

Russian Federation

15%

5%

Saudi Arabia

10% 

5% 

Serbia and Montenegro ***

15%

5%

Singapore

15%

0%

Sint Maarten (BRK)

15%

8.3%-0%

Slovakia

10%

0%

Slovenia

15%

5%

South Africa

15%

5%

Soviet Union **

15%

15%

Spain

15%

10% - 5%

Sri Lanka

15%

10%

Surinam

15% - 20%

7.5% - 15% - 20%

Sweden

15%

0%

Switzerland

15%

15% - 0%

Taiwan

10%

10%

Tajikistan **

15%

15%

Thailand

20%

15% - 10% - 5%

Tunisia

20%

0%

Turkey

20%

15%

Turkmenistan **

15%

15%

Uganda

15%

5% - 0%

Ukraine

15%

5% - 0%

United Arab Emirates (UAE)

   

United States

15%

5% - 0%

Uzbekistan

15%

5%

Venezuela

10%

0%

Vietnam

15%

10% - 5%

Yugoslavia

15%

5%

Zambia

15%

5%

Zimbabwe

20%

10%

     

* Signed but not yet entered into force

** Former treaty with the USSR

*** Former treaty with Yugoslavia

**** There is a tax treaty between The Netherlands and Malawi but the dividend article is no longer in force since 1 januari 1963.

 

The above information is based on the wording of the treaty articles dealing with the withholding tax on dividends of the tax treaties between The Netherlands and countries with whom The Netherlands concluded tax treaties.  Please note that the ultimate withholding tax rate may differ from the treaty rate, for instance as consequence of domestic anti-abuse legislation, provisions of the treaty protocol, etc. Before you use this information we therefore strongly recommend that you consult us to determine the accurate withholding tax rate for your specific situation. If you require our follow up, you can contact us via e-mail or call us at our offices in Amsterdam at + 31 (20)  5709444 or Rotterdam at + 31 (10) 2010466.