Quick Charts

Withholding tax (WHT) rates

Dividend, interest, and royalty WHT rates for WWTS territories


Statutory WHT rates on dividend, interest, and royalty payments made by companies in WWTS territories to residents and non-residents are provided. Double taxation agreements between territories often provide reduced WHT rates. See the territory summaries for more detailed information.
Territory WHT rates (%) (Div/Int/Roy)
Albania (Last reviewed 24 December 2020) Resident: NA;
Non-resident: 8 / 15 / 15
Algeria (Last reviewed 01 February 2021) Resident: 15 / 10 /0 but VAT 19 unless exempted;
Non-resident: 15 / 10 / 30 unless rates provided by Double tax treaties
Angola (Last reviewed 05 January 2021) Dividends and royalties are taxed at 10%, and the tax is withheld at source by the paying entity in Angola. Interest on loans granted by third parties or shareholders is liable to investment income tax at 15% and 10%, respectively.
Argentina (Last reviewed 28 January 2021) Registered taxpayer:
Resident: 0 or 7 / 6 / 6;
Non-resident: 7 / 0, 15.05, or 35 / 21 or 28;
Non-registered taxpayer:
Resident: 0 or 7 / 28 / 28;
Non-resident: 7 / 0, 15.05, or 35 / 21 or 28
Armenia (Last reviewed 24 January 2021) Resident: NA;
Non-resident: 5 / 10 / 10
Australia (Last reviewed 21 December 2020) Resident: 0 / 0 / 0 (Note that a rate of 49% applies in the case of interest and certain dividends where a Tax File Number is not quoted to the payer);
Non-resident: 30 / 10 / 30 (Note there are certain exemptions that may apply)
Austria (Last reviewed 12 January 2021) Resident: 0 or 27.5 / 0 or 25 or 27.5 / 0;
Non-resident: 0 or 27.5 / 0 / 0 or 20
Azerbaijan (Last reviewed 10 February 2021) Resident: 10 / 10 / 14;
Non-resident: 10 / 10 / 14
Bahrain (Last reviewed 18 January 2021) NA
Barbados (Last reviewed 29 January 2021) Resident individual: 15 or NA if paid out of foreign source income / 15 / NA
Resident company: NA / 15 / NA
Non-resident individual or company: 5 or NA if paid out of foreign source income / NA / NA
Belarus (Last reviewed 06 February 2021) Resident: NA;
Non-resident: 12 / 10 / 15
Belgium (Last reviewed 03 February 2021) Resident and non-resident: 30 / 30 / 30 (but many exemptions or reduced rates exist)
Bermuda (Last reviewed 07 February 2021) NA
Bolivia (Last reviewed 28 January 2021) Resident: NA;
Non-resident: 12.5 / 12.5 / 12.5
Bosnia and Herzegovina (Last reviewed 25 February 2021) Federation of Bosnia and Herzegovina: 5 / 10 / 10;
Republika Srpska: 10 / 10 / 10;
Brčko District: 0 / 10 / 10
Botswana (Last reviewed 12 February 2021) Resident: 7.5 / 10 / NA;
Non-resident: 7.5 / 15 / 15
Brazil (Last reviewed 22 February 2021) Resident: NA / 15 to 22.5 / NA;
Non-resident: 0 / 15 / 15;
Non-resident companies in tax haven countries: 0 / 25 / 25.
Bulgaria (Last reviewed 04 January 2021) EU resident: 0 (if paid to EU company) / 10 (0 if paid to associated company as per the EU Interest and Royalties rules introduced into domestic law) / 10 (0 if paid to associated company as per the EU Interest and Royalties rules introduced into domestic law);
Non-resident: 5 / 10 / 10
Cabo Verde (Last reviewed 10 January 2021) Resident: NA / 20 / 20;
Non-resident: NA / 20 / 20
Cambodia (Last reviewed 28 January 2021) Resident: NA / 15 (except paid to registered financial institutions) / 15.
Non-resident: 14 / 14 / 14
Cameroon, Republic of (Last reviewed 11 February 2021) Resident: 16.5 / 16.5 / 0;
Non-resident: 16.5 / 16.5 / 15
Canada (Last reviewed 10 December 2020) Resident: NA;
Non-resident: 25 / 25 / 25, may be reduced by treaty and to 0% for most interest paid to arm's-length non-residents.
Cayman Islands (Last reviewed 03 December 2020) NA
Chad (Last reviewed 11 February 2021) Resident: 20 / NA / NA;
Non-resident: 20 / 0 or 25 / 12.5 or 25
Chile (Last reviewed 15 December 2020) Resident: NA;
Non-resident: 35 / 4 or 35 / 30. DTT remedies are available.
China, People's Republic of (Last reviewed 05 January 2021) Resident: NA;
Non-resident: 10 / 10 / 10
Colombia (Last reviewed 15 February 2021) Resident: between 1% and 20%
Non-resident: * / 20 /20
* See the Withholding taxes section of Colombia's corporate tax summary.
Congo, Democratic Republic of the (Last reviewed 11 March 2021) Resident: 10 or 20 / 0 / 20;
Non-resident: 10 or 20 / 0 or 20 / 20
Congo, Republic of (Last reviewed 13 January 2021) Resident: 15 / 0 / 0;
Non-resident: 15 / 20 / 20
Costa Rica (Last reviewed 23 February 2021) To Non-resident: 15 / 5.5 or 15 / 25
Croatia (Last reviewed 02 February 2021) Resident: 0 / 0 / 0 (corporate);
12 / 12 / 24 (individuals);
Non-resident: 12 / 15 / 15 (corporate);
12 / 12 / 24 (individuals);
For further information, see the Income determination section in the Individual summary and the Withholding taxes section in the Corporate summary.
Cyprus (Last reviewed 21 December 2020) Resident corporations: 0 / 30 (only on 'passive' interest) / 0;
Non-resident: 0 / 0 / 10 (only if royalties earned on rights used within Cyprus)
Czech Republic (Last reviewed 25 January 2021) Resident: 15 / 0 / 0;
Non-resident: 15 / 15 / 15 (35% WHT applies to residents of countries outside of the EU and EEA with which the Czech Republic does not have an enforceable DTT or TIEA)
Denmark (Last reviewed 15 February 2021) Resident: 27 / 22 / 22;
Non-resident: 27 / 22 / 22
Dominican Republic (Last reviewed 04 February 2021) Resident: 10 / NA / NA;
Non-resident: 10 / 10 / 27
Ecuador (Last reviewed 25 January 2021) Resident: 0 to 25 / 0 to 2 / 8;
Non-resident: 0, 10, or 14 / 0 or 25 / 0, 25, or 35
Egypt (Last reviewed 28 February 2021) Resident: 5 or 10 / NA / NA;
Non-resident: 5 or 10 / 20 / 20
El Salvador (Last reviewed 14 January 2021) Resident: 5 / 10 / 5 or 10;
Non-resident: 5 / 10 or 20 / 20;
Non-resident in a tax haven: 25 / 10 or 25 / 25
Equatorial Guinea (Last reviewed 20 February 2021) Resident: 10;
Non-resident: 25 / 25 / 15
Estonia (Last reviewed 26 January 2021) Resident corporate: 0 / 0 / 0;
Resident individual: 0 or 7 / 20 / 20;
Non-resident corporate: 0 / 0 / 10;
Non-resident individual 0 or 7 / 0 / 10
Eswatini (Last reviewed 25 February 2021) Resident: NA;
Non-resident: 15 / 10 / 15
Fiji (Last reviewed 23 December 2020) Resident: 0 / 10 / 5;
Non-resident: 0 / 10 / 15
Finland (Last reviewed 19 January 2021) WHT rates on dividends, interest, and royalties for residents and non-residents vary on a case-by-case basis (as it is, e.g., dependent on a legal form of the payer and the recipient). See the Finland Corporate tax summary for more information.
France (Last reviewed 09 March 2021) Resident: NA;
Non-resident: 30 / 0 / 33.33
Gabon (Last reviewed 31 December 2020) Resident: 20 / NA / NA;
Non-resident: 20 / 20 / 20
Georgia (Last reviewed 01 February 2021) Resident: NA;
Non-resident: 5 / 5 / 5
Germany (Last reviewed 13 February 2021) Resident: 25 / 25 / 0;
Generally, only interest paid by banks to a resident is subject to WHT.
Non-resident: 25 / 0 / 15 or upon application as reduced by EU directive/double tax treaty/domestic law.
WHT is charged on interest from convertible or profit-sharing bonds and over-the-counter transactions.
Ghana (Last reviewed 05 February 2021) Resident: 8 / 8 / 15;
Non-resident: 8 / 8 / 15;
See Ghana's Corporate summary for a description of other WHTs.
Gibraltar (Last reviewed 22 December 2020) NA
Greece (Last reviewed 21 December 2020) Resident: 5* / 15 / 20;
Non-resident: 5* / 15 / 20
*(10 for dividends acquired until 31 December 2019)
Greenland (Last reviewed 09 December 2020) Resident: 36 to 44 / NA / 30;
Non-resident: 36 to 44 / NA / 30
Guatemala (Last reviewed 04 December 2020) Resident: NA;
Non-resident: 5 / 10 / 15
Guernsey, Channel Islands (Last reviewed 11 March 2021) Resident corporation: 0 / 0 / NA;
Resident individual: 0, 10, or 20 / 0 / NA;
Non-resident: 0 / 0 / NA
Guyana (Last reviewed 22 February 2021) Resident: 0 / 0 / 0;
Non-resident: 20 / 20 / 20
Honduras (Last reviewed 04 February 2021) Resident: 10 / 10 / 25;
Non-resident: 10 / 10 / 25
Hong Kong SAR (Last reviewed 31 December 2020) Resident: 0 / 0 / 0;
Non-resident: 0 / 0 / 2.475 to 4.95
Hungary (Last reviewed 01 January 2021) There is no WHT on any outbound payment made to foreign business entities based on the Hungarian domestic legislation.
Iceland (Last reviewed 16 February 2021) Resident: 22 / 22 / 0;
Non-resident: 20 / 12 / 20
India (Last reviewed 21 December 2020) Resident: 10* / 10 / 10;
Non-resident: 20* / 20** / 10
(The above are to be enhanced by surcharge and health and education cess)
* Tax withholding applies on dividends declared and paid by Indian companies to its shareholders on or after 1 April 2020; Prior to 1 April 2020, the company declaring dividend was required to pay Dividend Distribution Tax.
** Special WHT rates apply in certain cases where WHT rate is lower than 20%.
Indonesia (Last reviewed 29 December 2020) Resident: 10 or exempted* / 15 / 15;
Non-resident: 20 / 20 / 20.

* Please refer to the Dividend section
Iraq (Last reviewed 03 December 2020) Resident: NA / 1.8 to 10 / 1.8 to 10 depending on the industry;
Non-resident: NA / 15 / 15
Ireland (Last reviewed 11 March 2021) Resident: 25 / 20 / 20;
Non-resident: 25 / 20 / 20
Isle of Man (Last reviewed 09 February 2021) 0
Israel (Last reviewed 06 February 2021) Resident: 0 or 23 / 23 / 30;
Non-resident (non-treaty): 25 or 30 / 23 / 23.
Please note that the above rates are for companies only. We have not addressed the rates for resident individuals.
Italy (Last reviewed 08 February 2021) Resident: 0 / 0 or 26 / 0;
Non-resident: 26 / 26 / 30
Ivory Coast (Côte d'Ivoire) (Last reviewed 09 February 2021) Resident: 15 / 18 / NA;
Non-resident: 15 / 18 / 20
Jamaica (Last reviewed 20 March 2021) Resident: Dividends: 15% or 0% / Interest: 0% or 25% / Royalties: 0%;
Non-resident: Dividends/Interest/Royalties (non-treaty rates): 25% (individual) 33⅓% (corporate)
Japan (Last reviewed 29 January 2021) Resident: 20 / 20 / 0;
Non-resident: 15 / 20 / 20
Jersey, Channel Islands (Last reviewed 01 March 2021) NA
Jordan (Last reviewed 28 December 2020) Resident: 0 / 5 / 0;
Non-resident: 0 or 10 / 10 / 10
Kazakhstan (Last reviewed 26 January 2021) Resident: NA;
Non-resident: 15 / 15 / 15
Kenya (Last reviewed 09 February 2021) Resident: 5 / 10 to 25 / 5;
Non-resident: 15 / 15 to 25 / 20
Korea, Republic of (Last reviewed 08 December 2020) Resident corporation (individual): 0 (14% for individual, 14% for distribution of profit from securities investment trusts to corporation) / 14 (14% for individual, 25% for interest from a non-commercial loan) / 0 (20% for individual);
Non-resident: 20 / 20 (14% for interest derived from bonds issued by domestic corp.'s, etc.) / 20
Kosovo (Last reviewed 28 January 2021) Resident: NA/10/10;
Non-resident: NA/10/10
Kuwait (Last reviewed 28 December 2020) NA
Kyrgyzstan (Last reviewed 24 December 2020) Resident: NA / NA / 10;
Non-resident: 10 / 10 / 10
Lao PDR (Last reviewed 15 January 2021) Resident: 10 / 10 / 5;
Non-resident: 10 / 10 / 5
Latvia (Last reviewed 07 January 2021) Resident: NA;
Non-resident: 0 / 0 / 0;
Non-resident in tax haven: 20 / 20 / 20
Lebanon (Last reviewed 01 February 2021) Resident: 10 / 10 / NA;
Non-resident: 10 / 10 / 7.5;
Interest on bank deposits are subject to 10% and apply for residents and non-residents.
The rate has increased from 7% to 10% for 3 years from 1 August 2019
to 31 July 2022 after which the 7% rate will apply again.
Libya (Last reviewed 03 December 2020) NA
Liechtenstein (Last reviewed 15 January 2021) NA
Lithuania (Last reviewed 24 January 2021) Resident: NA;
Non-resident: 15 / 10 / 10 (0 / 0 / 0 may be achieved if certain conditions are met)
Luxembourg (Last reviewed 05 February 2021) Resident: 15 / 0 / 0;
Non-resident: 15 / 0 / 0
Macau SAR (Last reviewed 04 January 2021) NA
Madagascar (Last reviewed 10 February 2021) Resident: 0 / 20 / 0;
Non-resident: 10 / 20 / 10
Malawi (Last reviewed 10 February 2021) Resident: 10 / 20 / 20;
Non-resident: 15 / 15 / 15
Malaysia (Last reviewed 16 December 2020) Resident: 0 / 0 / 0;
Non-resident: 0 / 0 or 15 / 10
Maldives, Republic of (Last reviewed 26 January 2021) Resident: NA;
Non-resident: 10 / 10 / 10
Malta (Last reviewed 15 February 2021) Resident*: 0 or 15 / 0 / 0;
Non-resident*: 0 / 0 / 0
* See Malta's corporate tax summary for more information.
Mauritania (Last reviewed 25 January 2021) Resident: 10 / 10 / NA
Non-resident: 10 / 10 / 15
Mauritius (Last reviewed 10 February 2021) Resident: 0 / 0 / 10;
Non-resident: 0 / 15 / 15
Mexico (Last reviewed 04 February 2021) Resident: 10* / 1.04** / NA;
Non-resident: 10 / 4.9 to 35 / 5 to 35
* WHT on dividend paid to an individual.
** WHT on interest paid by financial institutions. Applicable on the invested capital.
Moldova (Last reviewed 19 January 2021) Resident: 6* / 12 / 12;
Non-resident: 6* / 12 / 12;
* 15% on dividends referring to the profit earned incurred during the period 2008 to 2011;
No WHT on distribution of dividends to resident legal entities.
Mongolia (Last reviewed 26 January 2021) Resident: 10 / 10 / 10;
Non-resident: 20 / 20 / 20
Montenegro (Last reviewed 25 February 2021) Resident: 9 / NA / NA;
Non-resident: 9 / 9 / 9
Morocco (Last reviewed 30 March 2021) Resident: NA;
Non-resident: 15 / 10 / 10
Mozambique (Last reviewed 08 February 2021) Resident: 20 / 20 / 20;
Non-resident: 20 / 20 / 20
Myanmar (Last reviewed 08 February 2021) Resident: 0 / 0 / 10;
Non-resident: 0 / 15* / 15

*0 for a Myanmar registered branch of a foreign company
Namibia, Republic of (Last reviewed 14 January 2021) Resident: NA;
Non-resident: 10 or 20 / 10 / 10
Netherlands (Last reviewed 25 December 2020) Resident: 15 / 0* / 0*;
Non-resident: 15 / 0* / 0*
*As of 1 January 2021, there is a conditional WHT on interest and royalties, please refer to the section on Withholding tax.
New Zealand (Last reviewed 14 December 2020) Resident: 33 / 28 / 0;
Non-resident: 30* / 15 / 15;
*See New Zealand's Corporate summary for a description of reduced rates based on shareholder holdings and treaty relief.
Nicaragua (Last reviewed 14 January 2021) Resident: 15 / 15 / 15;
Non-resident: 15 / 15 / 15
Nigeria (Last reviewed 28 January 2021) Resident: 10 / 10 / 10;
Non-resident: 10 / 10 / 10;
For non-residents, the WHT rate will be reduced to 7.5% through the use of a DTT.
North Macedonia (Last reviewed 20 January 2021) Resident: NA;
Non-resident: 10 / 10 / 10
Norway (Last reviewed 06 February 2021) Resident: NA;
Non-resident: 25 / 0 / 0
Oman (Last reviewed 08 December 2020) Resident: NA;
Non-resident: 0 / 0 / 10
Pakistan (Last reviewed 01 January 2021) Resident: 15 / 15 / 15;
Non-resident: 15 / 15 / 15
Palestinian territories (Last reviewed 22 December 2020) Resident: NA / 10 / 10;
Non-resident: NA / 10 / 10
Panama (Last reviewed 13 January 2021) Resident: 5, 10, or 20 / NA / NA;
Non-resident: 5, 10, or 20 / 12.5 / 12.5
Papua New Guinea (Last reviewed 04 January 2021) Resident: 0 / 15 / 0;
Non-resident: 15 / 15 / 10 (non-associate recipient) or 30 (associate recipient)
Paraguay (Last reviewed 31 August 2020) Resident: 8 / NA / NA
Non-resident corporations: 15 / 6 (bank and financial institutions), 15 (commercial entities), 30 (head office or direct shareholder) / 15 (commercial entities), 30 (head office or direct shareholder)
Peru (Last reviewed 26 January 2021) Resident: NA;
Non-resident: 5 / 4.99 / 30
Philippines (Last reviewed 29 December 2020) Resident: 0 / 10, 15, or 20 / 20;
Non-resident: 15 or 30 / 20 / 30
Poland (Last reviewed 09 February 2021) Resident: 19 / NA / NA;
Non-resident: 19 / 20 / 20
Portugal (Last reviewed 20 January 2021) Resident: 25 / 25 / 25;
Non-resident: 25 / 0 or 25 / 0 or 25
Puerto Rico (Last reviewed 02 March 2021) Resident: NA;
Non-resident: 15 (individual) or 10 (corporation) / 29 / 29
Qatar (Last reviewed 25 February 2021) Resident: NA;
Non-resident: 0 / 5 / 5
Romania (Last reviewed 05 March 2021) Resident: 5* / NA / NA;
Non-resident: 5 / 16 / 16 (the rates can be reduced by applying the Parent-Subsidiary Directive, the Interest-Royalties Directive, or a DTT)
*WHT rate on dividends may be reduced to 0% in case the beneficiary company held at least 10% of the shares in the company distributing the dividends for at least one year.
Russian Federation (Last reviewed 12 February 2021) Resident: 13* / NA / NA;
Non-resident: 15 / 20 / 20;
*0% tax rate in the case of strategic investment.
Rwanda (Last reviewed 02 March 2021) Resident: 15 / 15 / 15;
Non-resident: 15 / 15 / 15
Saint Lucia (Last reviewed 29 January 2021) Resident: NA;
Non-resident: 0 / 15 / 25
Saudi Arabia (Last reviewed 31 December 2020) Resident: NA;
Non-resident: 5 / 5 / 15
Senegal (Last reviewed 15 January 2021) Resident: 10 / 8 to 16 / 20;
Non-resident: 10 / 8 to 16 / 20
Serbia (Last reviewed 25 February 2021) Resident: NA;
Non-resident: 20 / 20 / 20;
Non-resident in tax haven: 20 / 25 / 25
Singapore (Last reviewed 04 February 2021) Resident: NA;
Non-resident: 0 / 15 / 10
Slovak Republic (Last reviewed 11 March 2021) Resident: 0 or 7 / 0 or 19* / 0;
Non-resident: 7, 19, or 35 / 19 or 35* / 19 or 35*
*See the Withholding taxes section of the Corporate summary for more information.
Slovenia (Last reviewed 26 January 2021) Resident: NA;
Non-resident: 15 / 15 / 15
South Africa (Last reviewed 10 December 2020) Resident: 20 / 0 / 0;
Non-resident: 20 / 15 / 15
Spain (Last reviewed 04 February 2021) Resident: 19 / 19 / (19 or 24)*;
Non-resident: 19 / 19 / (19 or 24)*
*See Spain's corporate summary for more information.
Sri Lanka (Last reviewed 18 January 2021) 14 / 14 / 14
Sweden (Last reviewed 20 January 2021) Resident: NA;
Non-resident: 30 / 0 / 20.6
Switzerland (Last reviewed 06 January 2021) Resident: Between 0 and 35 / Between 0 and 35 / 0
Non-resident: Between 0 and 35 / Between 0 and 35 / 0
Taiwan (Last reviewed 27 January 2021) Resident: NA / 10 / 10;
Non-resident: 21 / 15 or 20 / 20
Tajikistan (Last reviewed 19 January 2021) Resident: 12 / 12 / NA.
Non-resident: 12 / 12 / 15
Tanzania (Last reviewed 18 January 2021) Resident: 5 or 10 / 10 / 15;
Non-resident: 5 or 10 / 10 / 15
Thailand (Last reviewed 17 January 2021) Resident: 10 / 1 / 3;
Non-resident: 10 / 15 / 15
Timor-Leste (Last reviewed 08 February 2021) Resident: 0 / 0 / 10;
Non-resident: 10 / 10 / 10
Trinidad and Tobago (Last reviewed 22 February 2021) Resident: 0 / 0 / 0;
Non-resident: 5 or 10 / 15 / 15
Tunisia (Last reviewed 11 March 2021) Resident: 10 for individuals and 0 for companies / 0 or 20 / 3 or 10;
Non-resident: 10 / 10 or 20 / 15 or 25
Turkey (Last reviewed 16 October 2020) Resident: NA;
Non-resident: 15 / 10 / 20
Turkmenistan (Last reviewed 18 January 2021) Resident: 15 / NA / NA;
Non-resident: 15 / 15 / 15
Uganda (Last reviewed 28 January 2021) Resident: 15 / 15 / NA;
Non-resident: 15 / 15 / 15
Ukraine (Last reviewed 30 December 2020) Resident: NA;
Non-resident: 15 / 15 / 15
United Arab Emirates (Last reviewed 09 February 2021) NA - No WHT
United Kingdom (Last reviewed 12 January 2021) Resident: 0 / 20 / 20;
Non-resident: 0 / 20 / 20
United States (Last reviewed 06 February 2021) Resident: NA;
Non-resident: 30 / 30 / 30
Uruguay (Last reviewed 05 January 2021) Resident: 0, 7, or 12 / 0, 7, or 12 / 0 or 12;
Non-resident: 0 or 7 / 0, 7, or 12 / 0 or 12.
Incomes obtained by entities resident, domiciled or located in LNTJs, are taxed at 25%.
Uzbekistan, Republic of (Last reviewed 22 January 2021) Resident: 5 / 5 / NA;
Non-resident: 10 / 10 / 20
Venezuela (Last reviewed 09 February 2021) Resident: 34 / 0 or 5 / 0 - see summary;
Non-resident: 34 / see summary / see summary
Vietnam (Last reviewed 25 January 2021) WHT applies to certain payments made to foreign organisations and individuals undertaking business or earning income sourced from Vietnam, regardless of the residency status.

WHT rates are nil for dividends. For interest and royalties, please refer to Vietnam's Corporate summary.
Zambia (Last reviewed 11 February 2021) Resident: 15 / 15 / 15;
Non-resident: 20 / 20 / 20
Zimbabwe (Last reviewed 01 March 2021) Resident: NA / 15 / NA;
Non-resident: 15 / 0 / 15

NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement)

NP stands for Not Provided (i.e. the information is not currently provided in this chart)

All information in this chart is up to date as of the 'Last reviewed' date on the corresponding territory Overview page. This chart has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this chart, and, to the extent permitted by law, PwC does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.