Resident corporations paying certain types of income are required to withhold tax as shown in the following tables. There is also a solidarity surcharge of 5.5% on the tax due.
A new treaty has been agreed with Finland and is applicable from 1 January 2018 onwards.
Treaties or protocols amending existing treaties are signed but awaiting ratification with Armenia, Macedonia, Oman, South Africa, and Turkmenistan.
Last Reviewed - 05 December 2017