List of published territories Albania$$$Algeria$$$Angola$$$Argentina$$$Armenia$$$Australia$$$Austria$$$Azerbaijan$$$Bahrain$$$Barbados$$$Belarus$$$Belgium$$$Bermuda$$$Bolivia$$$Bosnia and Herzegovina$$$Botswana$$$Brazil$$$Bulgaria$$$Cabo Verde$$$Cambodia$$$Cameroon, Republic of$$$Canada$$$Cayman Islands$$$Chad$$$Chile$$$China, People's Republic of$$$Colombia$$$Congo, Democratic Republic of the$$$Congo, Republic of$$$Costa Rica$$$Croatia$$$Cyprus$$$Czech Republic$$$Denmark$$$Dominican Republic$$$Ecuador$$$Egypt$$$El Salvador$$$Equatorial Guinea$$$Estonia$$$Fiji$$$Finland$$$France$$$Gabon$$$Georgia$$$Germany$$$Ghana$$$Gibraltar$$$Greece$$$Greenland$$$Guatemala$$$Guernsey, Channel Islands$$$Guyana$$$Honduras$$$Hong Kong$$$Hungary$$$Iceland$$$India$$$Indonesia$$$Iraq$$$Ireland$$$Isle of Man$$$Israel$$$Italy$$$Ivory Coast (Côte d'Ivoire)$$$Jamaica$$$Japan$$$Jersey, Channel Islands$$$Jordan$$$Kazakhstan$$$Kenya$$$Korea, Republic of$$$Kosovo$$$Kuwait$$$Kyrgyzstan$$$Lao PDR$$$Latvia$$$Lebanon$$$Libya$$$Liechtenstein$$$Lithuania$$$Luxembourg$$$Macau$$$Macedonia$$$Madagascar$$$Malawi$$$Malaysia$$$Malta$$$Mauritius$$$Mexico$$$Moldova$$$Mongolia$$$Montenegro$$$Morocco$$$Mozambique$$$Myanmar$$$Namibia, Republic of$$$Netherlands$$$New Zealand$$$Nicaragua$$$Nigeria$$$Norway$$$Oman$$$Pakistan$$$Panama$$$Papua New Guinea$$$Paraguay$$$Peru$$$Philippines$$$Poland$$$Portugal$$$Puerto Rico$$$Qatar$$$Romania$$$Russian Federation$$$Rwanda$$$Saint Lucia$$$Saudi Arabia$$$Senegal$$$Serbia$$$Singapore$$$Slovak Republic$$$Slovenia$$$South Africa$$$Spain$$$Sri Lanka$$$Swaziland$$$Sweden$$$Switzerland$$$Taiwan$$$Tajikistan$$$Tanzania$$$Thailand$$$Timor-Leste$$$Trinidad and Tobago$$$Tunisia$$$Turkey$$$Turkmenistan$$$Turks and Caicos Islands$$$Uganda$$$Ukraine$$$United Arab Emirates$$$United Kingdom$$$United States$$$Uruguay$$$Uzbekistan, Republic of$$$Venezuela$$$Vietnam$$$Zambia$$$Zimbabwe JDCN-89JRLJ$$$JDCN-9L9ER3$$$JDCN-89HREB$$$JDCN-89HRGN$$$JDCN-89HRHB$$$JDCN-89HRJM$$$JDCN-89HRKA$$$JDCN-89HRKX$$$JDCN-89HRLL$$$JDCN-89HRM9$$$JDCN-89HRMW$$$JDCN-89HRNK$$$JDCN-89HRP8$$$JDCN-89HRPV$$$JDCN-89HRQJ$$$JDCN-89HRR7$$$JDCN-89HRRU$$$JDCN-89HRSH$$$JDCN-89HRV5$$$JDCN-89HRT6$$$JDCN-89HRTT$$$JDCN-89HRUG$$$JDCN-89HRVS$$$JDCN-89HRWF$$$JDCN-89HRYE$$$JDCN-89HRZ3$$$JDCN-89HRZQ$$$JDCN-89HS2D$$$JDCN-89HS32$$$JDCN-89HS3P$$$JDCN-89PKJ7$$$JDCN-89HS5N$$$JDCN-89HS6B$$$JDCN-89HS6Y$$$JDCN-89HS7M$$$JDCN-89HS8A$$$JDCN-89HS8X$$$JDCN-89HS9L$$$JDCN-89HSA9$$$JDCN-89HSAW$$$JDCN-89HSBK$$$JDCN-89HSC8$$$JDCN-89HSCV$$$JDCN-89HSDJ$$$JDCN-89HSE7$$$JDCN-89HSEU$$$JDCN-89HSFH$$$JDCN-89HSG6$$$JDCN-89HSGT$$$JDCN-9LFTHK$$$JDCN-89HSHG$$$JDCN-89HRX4$$$JDCN-8UENHH$$$JDCN-89HSJ5$$$JDCN-89HSJS$$$JDCN-89HSKF$$$JDCN-8HLNAZ$$$JDCN-89HSL4$$$JDCN-89HSLR$$$JDCN-89HSME$$$JDCN-89HSN3$$$JDCN-89HSNQ$$$JDCN-89HSPD$$$JDCN-89HSQ2$$$JDCN-89HSQP$$$JDCN-89HSRC$$$JDCN-89HSRZ$$$JDCN-89HRXR$$$JDCN-89HSSN$$$JDCN-89HSTB$$$JDCN-89HSTY$$$JDCN-89HSUM$$$JDCN-AN9ENE$$$JDCN-89HSVA$$$JDCN-89HSVX$$$JDCN-8EGQEM$$$JDCN-89HSWL$$$JDCN-89HSX9$$$JDCN-89HSXW$$$JDCN-89HSYK$$$JDCN-89HSZ8$$$JDCN-89HSZV$$$JDCN-89HT2J$$$JDCN-89HT38$$$JDCN-89HT3V$$$JDCN-89HT4J$$$UKWE-8CEb2F$$$JDCN-89HT5U$$$JDCN-89HT6H$$$JDCN-89HT77$$$JDCN-89HT7U$$$JDCN-89HT8H$$$JDCN-89HT96$$$JDCN-8HLRL5$$$JDCN-89HT9T$$$JDCN-97XLRC$$$JDCN-89HTAG$$$JDCN-89HTB5$$$JDCN-89HTCF$$$JDCN-89HTD4$$$JDCN-89HTDR$$$JDCN-89HTEE$$$JDCN-89HTF3$$$JDCN-89HTFR$$$JDCN-89HTGE$$$JDCN-89HTH3$$$JDCN-89HTHQ$$$JDCN-89HTJD$$$JDCN-89HTK2$$$JDCN-89HTKP$$$JDCN-89HTLC$$$JDCN-89HTLZ$$$JDCN-89HTMN$$$JDCN-89HTNB$$$JDCN-89HTNY$$$JDCN-8UPFL5$$$JDCN-89HTW7$$$JDCN-89HTPM$$$JDCN-89HTQA$$$JDCN-89HTQX$$$JDCN-89HTRL$$$JDCN-89HTS9$$$JDCN-89HTSW$$$JDCN-89HTTK$$$UKWE-8CDMS7$$$JDCN-89HTUV$$$JDCN-89HTWU$$$JDCN-89HTXH$$$JDCN-89HTY6$$$JDCN-89HTZG$$$JDCN-89HU25$$$JDCN-89HU2S$$$JDCN-89HU3F$$$JDCN-8VDJC3$$$JDCN-89HU44$$$JDCN-8V8FQH$$$JDCN-89HU4R$$$JDCN-89HU5E$$$JDCN-B82GFQ$$$JDCN-89HU63$$$JDCN-89HU6Q$$$JDCN-89HU7D$$$JDCN-89HU82$$$JDCN-89HU8P$$$JDCN-89HU9C$$$JDCN-89HU9Z$$$JDCN-89HUAN$$$JDCN-89HUBB$$$JDCN-9LFTHP$$$JDCN-89HUBY Herzegovina$$$Cape Verde$$$Republic of Cameroon$$$People's Republic of China$$$Peoples Republic of China$$$Democratic Republic of the Congo$$$DRC$$$Republic of Congo$$$Channel Islands$$$Channel Islands$$$South Korea$$$Republic of Korea$$$Laos$$$Republic of Lebanon$$$The Netherlands$$$PNG$$$Russia$$$St. Lucia$$$St Lucia$$$Slovakia$$$SA$$$Tobago$$$Republic of Turkey$$$Turks$$$Caicos$$$UAE$$$Great Britain$$$UK$$$Britain$$$Whales$$$Northern Ireland$$$England$$$US$$$U.S.$$$U.S.A.$$$USA$$$Republic of Uruguay$$$Republic of Uzbekistan$$$Republic of Zambia

Canada Corporate - Withholding taxes

Choose a topic
Canada Map
Country
See full territory list
Close topic

WHT at a rate of 25% is imposed on interest (other than most interest paid to arm's-length non-residents), dividends, rents, royalties, certain management and technical service fees, and similar payments made by a Canadian resident to a non-resident of Canada.

Canada is continually renegotiating and extending its network of treaties, some with retroactive effect. This table summarises WHT rates on payments arising in Canada. The applicable treaty should be consulted to determine the WHT rate that applies in a particular circumstance.

Recipient WHT (%)
Dividends Related-party interest (1) Royalties (2)
Resident corporations and individuals 0 0 0
Non-resident corporations and individuals:      
Non-treaty 25 25 25
Treaty:      
Algeria 15 15 0/15
Argentina 10/15 (4) 12.5 3/5/10/15 (5)
Armenia 5/15 (4) 10 10
Australia (9) 5/15 (4) 10 10
Austria 5/15 (4) 10 0/10
Azerbaijan (7) 10/15 (4) 10 5/10
Bangladesh 15 15 10
Barbados 15 15 0/10
Belgium 5/15 (4) 10 0/10
Brazil 15/25 (4) 15 15/25
Bulgaria 10/15 (4, 5) 10 0/10 (5)
Cameroon 15 15 15
Chile (5) 10/15 (4) 15 15
China, People’s Republic of (6, 9) 10/15 (4) 10 10
Colombia 5/15 (4) 10 10 (5)
Croatia 5/15 (4) 10 10
Cyprus 15 15 0/10
Czech Republic 5/15 (4) 10 10
Denmark 5/15 (4) 10 0/10
Dominican Republic 18 18 0/18
Ecuador 5/15 (4) 15 10/15 (5)
Egypt 15 15 15
Estonia (7) 5/15 (4) 10 0/10
Finland 5/15 (4) 10 0/10
France 5/15 (4) 10 0/10
Gabon 15 10 10
Germany (9) 5/15 (4) 10 0/10
Greece 5/15 (4) 10 0/10
Guyana 15 15 10
Hong Kong (6) 5/15 (4) 10 10
Hungary 5/15 (4) 10 0/10
Iceland 5/15 (4) 10 0/10
India 15/25 (4) 15 10/15/20
Indonesia 10/15 (4) 10 10
Ireland, Republic of 5/15 (4) 10 0/10
Israel 5/15 (4) 10 0/10
Italy 5/15 (4) 10 0/5/10
Ivory Coast 15 15 10
Jamaica 15 15 10
Japan 5/15 (4) 10 10
Jordan 10/15 (4) 10 10
Kazakhstan (7) 5/15 (4) 10 10 (5)
Kenya 15/25 (4, 5) 15 15
Korea, Republic of 5/15 (4) 10 10
Kuwait 5/15 (4) 10 10
Kyrgyzstan (7) 15 (5) 15 (5) 0/10
Latvia (7) 5/15 (4) 10 10 (5)
Lebanon (3) 5/15 (4) 10 5/10
Lithuania (7) 5/15 (4) 10 10 (5)
Luxembourg 5/15 (4) 10 0/10
Madagascar (3) 5/15 (4) 10 5/10
Malaysia (9) 15 15 15
Malta 15 15 0/10
Mexico 5/15 (4) 10 0/10
Moldova 5/15 (4) 10 10
Mongolia 5/15 (4) 10 5/10
Morocco 15 15 5/10
Namibia (3) 5/15 (4) 10 0/10
Netherlands (9) 5/15 (4) 10 0/10
New Zealand 5/15 (4) 10 5/10
Nigeria 12.5/15 (4) 12.5 12.5
Norway 5/15 (4) 10 0/10
Oman 5/15 (4) 10 (5) 0/10
Pakistan 15 15 0/15
Papua New Guinea 15 10 10
Peru (5) 10/15 (4) 15 15
Philippines 15 15 10
Poland 5/15 (4) 10 5/10
Portugal 10/15 (4) 10 10
Romania 5/15 (4) 10 5/10
Russia (7) 10/15 (4) 10 0/10
Senegal 15 15 15
Serbia 5/15 (4) 10 10
Singapore 15 15 15
Slovak Republic 5/15 (4) 10 0/10
Slovenia 5/15 (4) 10 10
South Africa 5/15 (4) 10 6/10
Spain 5/15 (4) 10 0/10
Sri Lanka 15 15 0/10
Sweden 5/15 (4) 10 0/10
Switzerland (9) 5/15 (4) 10 0/10
Taiwan 10/15 (4) 10 10
Tanzania 20/25 (4) 15 20
Thailand 15 15 5/15
Trinidad and Tobago 5/15 (4) 10 0/10
Tunisia 15 15 0/15/20
Turkey 15/20 (4) 15 10
Ukraine (7) 5/15 (4) 10 0/10
United Arab Emirates 5/15 (4) 10 0/10
United Kingdom 5/15 (4) 10 0/10
United States (8) 5/15 (4) 0 0/10
Uzbekistan (7) 5/15 (4) 10 5/10
Venezuela 10/15 (4, 5) 10 5/10
Vietnam 5/10/15 (4) 10 7.5/10 (5)
Zambia 15 15 15
Zimbabwe 10/15 (4) 15 10

Notes

  1. Interest: Canada does not impose WHT on interest (except for 'participating debt interest') paid or credited to arm's-length non-residents. Most treaties have an explicit provision for higher WHT on interest in excess of FMV in non-arm's-length circumstances.
  2. Royalties: A zero royalty rate generally applies to:
    • copyright royalties and payments for a literary, dramatic, musical, or other artistic work (but not royalties for motion picture films, work on film or videotape, or other means of reproduction for use in television), and/or
    • royalties for computer software, a patent, for information concerning industrial, commercial, or scientific experience (but not royalties for a rental or franchise agreement), or for broadcasting.

    Most treaties explicitly provide for higher WHT on royalties in excess of FMV in non-arm's-length circumstances. A zero rate of tax may apply in certain cases.

  3. The treaty has been signed, but is not yet in force. In the absence of a treaty, Canada imposes a maximum WHT rate of 25% on dividends, interest, and royalties.
  4. The lower (lowest two for Vietnam) rate applies if the beneficial owner of the dividend is a company that owns/controls a specified interest in the paying company. The nature of the ownership requirement, the necessary percentage (10%, 20%, 25%, or higher), and the relevant interest (e.g. capital, shares, voting power, equity percentage) vary by treaty.
  5. If the other state (Canada for the treaty with Oman) concludes a treaty with another country providing for a lower WHT rate (higher rate for Kenya), the lower rate (higher rate for Kenya) will apply in respect of specific payments within limits, in some cases.
  6. Canada's treaty with China does not apply to Hong Kong.
  7. The treaty status of the republics that comprise the former USSR is as follows:
    • Azerbaijan, Estonia, Kazakhstan, Kyrgyzstan, Latvia, Lithuania, Russia, Ukraine, and Uzbekistan: New treaties entered into force (see table for rates).
    • Other republics: No negotiations are underway.

    Belarus, Tajikistan, and Turkmenistan will not honour the treaty with the former USSR. As a result, Canada will impose a maximum WHT rate of 25% on dividends, interest, and royalties until a new treaty enters into force. For other republics that comprise the former USSR, the status of the former treaty with the USSR is uncertain. Because the situation is subject to change, Canadian taxpayers are advised to consult with the CRA as transactions are carried out.

  8. For the United States, the reduced treaty rates apply, subject to the Limitation on Benefits article.
  9. The treaty or protocol is under renegotiation.

Last Reviewed - 22 November 2018

Select territory
Select territory
      Advanced print
      Advance print
      Please login to see favourites territories in Advance print
      Login
      Signup
      Contact us

      Successful

      Thank you for contacting PwC.
      Contacts
      See full territory list
      Favourites
      Login
      Signup