Schedule: Withholding tax rates for dividends under Dutch tax treaties
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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%-10% |
| Algeria* | - | - |
| Argentina | 15% | 10% |
| Armenia | 15% | 5% |
| Aruba (BRK | 15% | 7,5%-5% |
| Australia | 15% | 15% |
| Austria | 15% | 5% |
| Azerbaijan | 10% | 5% |
| Bahrain | 10% | 10%-0% |
| Bangladesh | 15% | 10% |
| Barbados | 15% | 0% |
| Belarus | 15% | 5% |
| Belgium | 15% | 5%-0% |
| Bosnia-Herzegovina *** | 15% | 5% |
| Brazil | 15% | 15% |
| Bulgaria | 15% | 5% |
| Canada | 15% | 10%-5% |
| Caribbean NL (BRN) | 0% | 0% |
| China | 10% |
5% |
| Croatie | 15% | 0% |
| Curacao (BRNC) | 15% | 0% |
| Czech Republic | 10% | 0% |
| Denmark | 15% | 0% |
| Egypt | 15% | 0% |
| Estonia | 15% | 5% |
| Ethiopia | 15%-10% | 5% |
| Finland | 15% | 0% |
| France | 15% | 5% |
| Georgia | 15% | 5%-0% |
| Germany | 15% | 10%-5% |
| Ghana | 10% | 5% |
| Great Britain | 15%-10% | 0% |
| Greece | 35%-15% | 35%-5% |
| Hong Kong | 10% | 0% |
| Hungary | 15% | 5% |
| Iceland | 15% | 15%-0% |
| India | 15% | 15% |
| Indonesia | 15% | 10%-5% |
| Ireland | 15% | 0% |
| Israel | 15% | 10%-5% |
| Italy | 15% | 10%-5% |
| Japan | 10% | 5% |
| Jordan | 15% | 5% |
| Kazakhstan | 15% | 5%-0% |
| Kenya* | = | = |
| Korea | 15% | 10% |
| Kosovo*** | 15% | 5% |
| 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 | Treaty | Terminated |
** 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 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.