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Overview royalty withholding tax rates under Dutch tax treaties

Last updated: 12-11-2013

Below follows an overview of the withholding tax rates for royalties 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%

Argentina

15% - 10% - 5% - 3%

Armenia

5%

Aruba

0%

Australia

10%

Austria

10% -0%

Azerbaijan **

0%

Bahrain 

0% 

Bangladesh

10%

Barbados 

5% - 0% 

Belarus

10% - 5% - 3%

Belgium

0%

Bosnia-Herzegovina ***

0%

Brazil

25% - 15%

Bulgaria

5%

Canada

10% - 0%

China

10%

Croatia

0%

Czech Republic

5%

Denmark

0%

Egypt

12%

Estonia

10% - 5%

Finland

0%

France

0%

Georgia

0%

Germany

0%

Ghana 

8% 

Great Britain

 0%

Greece

7% - 5%

Hong Kong *

3% 

Hungary

0%

Iceland

0%

India

20%

Indonesia

10%

Ireland

0%

Israel

10% - 5%

Italy

5%

Japan

10%

Jordan

10%

Kazakhstan

10%

Korea

15% - 10%

Kuwait

5%

Kyrgyzstan **

0%

Latvia

10% - 5%

Lithuania

10% - 5%

Luxembourg

0%

Macedonia

0%

Malawi

0%

Malaysia

8% - 0%

Malta

10% - 0%

Mexico

15%

Moldova

2%

Mongolia

5%

Morocco

10%

Netherlands Antilles

0%

New Zealand

10%

Nigeria

12.5%

Norway

0%

Pakistan

15% -5%

Philippines

15% -10%

Poland

5%

Portugal

10% - 0%

Qatar 

5% 

Romania

3%

Russia

0%

Saudi Arabia *

7% 

Serbia and Montenegro ***

10%

Singapore

0%

Slovakia

5%

Slovenia

5%

South Africa

0%

Soviet Union **

0% 

Spain

6%

Sri Lanka

10%

Surinam

10% - 5%

Sweden

0%

Switzerland

5%

Taiwan

10%

Tajikistan **

0%

Thailand

15% - 5%

Tunisia

11%

Turkey

10%

Turkmenistan **

0%

Uganda

10%

Ukraine

10% - 0%

United States

15% - 0%

Uzbekistan

10%

Venezuela

10% - 7% - 5%

Vietnam

15% - 10% - 5%

Yugoslavia

10%

Zambia

10%

 Zimbabwe  10%
   

 

* 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 royalties 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: Ph. + 31 (10) 2010466.