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Overview interest withholding tax rates under Dutch tax treaties

Last updated: 12-11-2013

Below follows an overview of the withholding tax rates for interest 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

   

Albania

10%-5%-0%

Argentina

12% - 0%

Armenia

5% - 0%

Aruba

10%-0%

Australia

10%

Austria

0% 

Azerbaijan **

0%

Bahrain 

0% 

Bangladesh

10% - 0% 

Barbados 

5% - 0% 

Belarus

5% - 0% 

Belgium

10% - 0%

Bosnia-Herzegovina ***

0%

Brazil

15% -10% - 0% 

Bulgaria

0% 

Canada

10% - 0% 

China

10% - 0% 

Croatia

0%

Czech Republic

0% 

Denmark

0% 

Egypt

12% - 0% 

Estonia

10% - 0% 

Finland

0%

France

12% - 10% - 0% 

Georgia

0% 

Germany

0% 

Ghana 

8% - 0% 

Great Britain  

0%

Greece

10% - 8%  

Hong Kong *

0% 

Hungary

0%

Iceland

0% 

India

15% - 10% - 0% 

Indonesia

10% - 0% 

Ireland

0% 

Israel

15% - 10%

Italy

10% -0% 

Japan

10% -0% 

Jordan

5% - 0%

Kazakhstan

10%

Korea

15% - 10% - 0%

Kuwait

0% 

Kyrgyzstan **

0%

Latvia

10% - 0%

Lithuania

10% - 0%

Luxembourg

0%

Macedonia

0%

Malawi

0%

Malaysia

10% - 0%

Malta

10% - 0%

Mexico

15% -10%

Moldova

5%-0%

Mongolia

10% - 0%

Morocco

25% -10%

Netherlands Antilles

10%-0%

New Zealand

10% - 0%

Nigeria

12.5% - 0%

Norway

0%

Pakistan

20% - 15% - 10% - 0%

Philippines

15% - 10% - 0%

Poland

5% - 0%

Portugal

10% - 0%

Qatar 

0% 

Romania

3% - 0%

Russia

0% 

Saudi Arabia *

5% - 0% 

Serbia and Montenegro ***

0%

Singapore

10% - 0%

Slovakia

0%

Slovenia

5% -0% 

South Africa

10%

Soviet Union **

0% 

Spain

10%

Sri Lanka

10% - 0%

Surinam

10% - 5% - 0%

Sweden

0%

Switzerland

5%

Taiwan

10% - 0%

Tajikistan **

0%

Thailand

25% -10%

Tunisia

10% -0% 

Turkey

15% -10% 

Turkmenistan **

0%

Uganda

10%-0%

Ukraine

10% - 2% - 0%

United States

0%

Uzbekistan

10%

Venezuela

5% - 0%

Vietnam

10% - 0%

Yugoslavia

0%

Zambia

10% - 0%

Zimbabwe  10% - 0% 
   

 

* Signed but not yet entered into force  
** Former treaty with the USSR  

*** Former treaty with Yugoslavia

The above information is based on the wording of the treaty articles dealing with the withholding tax on interest of the tax treaty 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: Ph. + 31 (10) 2010466.