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 (%) (Dividends/Interest/Royalties)
Albania (Last reviewed 11 January 2023) Resident: NA;
Non-resident: 8 / 15 / 15
Algeria (Last reviewed 01 June 2022) Resident: 15 / 10 /0 but VAT at 19% unless exempted;
Non-resident: 15 / 10 / 30 unless rates provided by DTTs
Angola (Last reviewed 22 December 2022) 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 31 August 2022) 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 11 January 2023) Resident: NA;
Non-resident: 5 / 10 / 10
Australia (Last reviewed 09 December 2022) 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 21 December 2022) 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 14 July 2022) Resident: 10 / 10 / 14;
Non-resident: 10 / 10 / 14
Bahrain (Last reviewed 22 January 2023) NA
Barbados (Last reviewed 30 August 2022) 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
Belgium (Last reviewed 04 August 2022) Resident and non-resident: 30 / 30 / 30 (but many exemptions or reduced rates exist)
Bermuda (Last reviewed 17 January 2023) NA
Bolivia (Last reviewed 15 July 2022) Resident: NA;
Non-resident: 12.5 / 12.5 / 12.5
Bosnia and Herzegovina (Last reviewed 01 September 2022) Federation of Bosnia and Herzegovina: 5 / 10 / 10;
Republika Srpska: 10 / 10 / 10;
Brčko District: 0 / 10 / 10
Botswana (Last reviewed 14 July 2022) Resident: 10 / 10 / NA;
Non-resident: 10 / 15 / 15
Brazil (Last reviewed 26 December 2022) Resident individuals: NA / 15 to 22.5 / NA;
Non-resident: 0 / 15 / 15;
Non-resident in tax haven countries: 0 / 25 / 25.
Bulgaria (Last reviewed 16 January 2023) 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 29 July 2022) Resident: NA / 20 / 20;
Non-resident: NA / 20 / 20
Cambodia (Last reviewed 11 August 2022) Resident: NA / 15 (except paid to registered financial institutions) / 15;
Non-resident: 14 / 14 / 14
Cameroon, Republic of (Last reviewed 25 August 2022) Resident: 16.5 / 16.5 / 0;
Non-resident: 16.5 / 16.5 / 15
Canada (Last reviewed 09 December 2022) 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 04 August 2022) NA
Chad (Last reviewed 25 August 2022) Resident: 20 / NA / NA;
Non-resident outside CEMAC area: 20 / 25 / 25
Non-résident from CEMAC area: 5 or 10/5/7.5
Chile (Last reviewed 11 January 2023) Resident: NA;
Non-resident: 35 / 4 or 35 / 30. DTT remedies are available.
China, People's Republic of (Last reviewed 30 December 2022) Resident: NA;
Non-resident: 10 / 10 / 10
Colombia (Last reviewed 08 August 2022) Resident: Between 0% and 20%
Non-resident: 10 / 20 / 20
* See the Withholding taxes section of Colombia's corporate tax summary.
Congo, Democratic Republic of the (Last reviewed 25 August 2022) Resident: 10 or 20 / 0 / 20;
Non-resident: 10 or 20 / 0 or 20 / 20
Congo, Republic of (Last reviewed 30 June 2022) Resident: 15 / 0 / 0;
Non-resident: 15 / 5 or 20 / 10 or 20
Costa Rica (Last reviewed 12 January 2023) Resident: 15 / NA / NA;
Non-resident: 15 / 5.5 or 15 / 25
Croatia (Last reviewed 30 December 2022) Resident: 0 / 0 / 0 (corporate);
10 / 10 / 20 (individuals);
Non-resident: 10 / 15 / 15 (corporate);
10 / 10 / 20 (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 04 January 2023) Resident corporations: 0 / 30 (only on 'passive' interest) / 0. Nevertheless, as of 31 December 2022 higher WHT rates apply on certain payments of dividends, interest and royalties if the recipient of the payment is a company in a jurisdiction included on the EU list of non-cooperative jurisdictions on tax matters (commonly referred to as the EU ‘blacklist’);
Non-resident: 0 / 0 / 10 (only if royalties earned on rights used within Cyprus)
Czech Republic (Last reviewed 19 July 2022) 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 08 September 2022) Resident: 27 / 22 / 22;
Non-resident: 27 / 22 / 22
Dominican Republic (Last reviewed 12 January 2023) Resident: 10 / NA / NA;
Non-resident: 10 / 10 / 27
Ecuador (Last reviewed 21 July 2022) Resident: 0 to 25 / 0 to 2 / 8;
Non-resident: 0, 10, or 14.8 / 0 or 25 / 0, 25, or 37
Egypt (Last reviewed 04 January 2023) Resident: 5 or 10 / NA / NA;
Non-resident: 5 or 10 / 20 / 20
El Salvador (Last reviewed 16 January 2023) 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 01 March 2022) Resident: 10;
Non-resident: 25 / 25 / 15
Estonia (Last reviewed 22 January 2023) 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 31 January 2023) Resident: NA;
Non-resident: 15 / 10 / 15
Ethiopia (Last reviewed 07 December 2022) Resident: 10 /10
Non-resident: 10 /10
Fiji (Last reviewed 19 July 2022) Resident: 0 / 10 / 5;
Non-resident: 0 / 10 / 15
Finland (Last reviewed 30 January 2023) 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 21 July 2022) Resident: NA;
Non-resident (companies): 25 / 0 / 25
Non-resident (individuals): 12.8 / 0 / 25
Gabon (Last reviewed 28 July 2022) Resident: 20 / NA / NA;
Non-resident: 20 / 20 / 20
Georgia (Last reviewed 16 January 2023) Resident: NA;
Non-resident: 5 / 5 / 5
Germany (Last reviewed 31 December 2022) 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 18 July 2022) Resident: 8 / 8 / 15;
Non-resident: 8 / 8 / 15;
See Ghana's Corporate summary for a description of other WHTs.
Gibraltar (Last reviewed 04 December 2022) NA
Greece (Last reviewed 19 January 2023) Resident: 5/ 15 / 20;
Non-resident: 5/ 15 / 20
Greenland (Last reviewed 02 December 2022) Resident: 36 to 44 / NA / 30;
Non-resident: 36 to 44 / NA / 30
Guatemala (Last reviewed 12 January 2023) Resident: NA;
Non-resident: 5 / 10 / 15
Guernsey, Channel Islands (Last reviewed 04 January 2023) Resident corporation: 0 / 0 / NA;
Resident individual: 0, 10, or 20 / 0 / NA;
Non-resident: 0 / 0 / NA
Guyana (Last reviewed 18 July 2022) Resident: 0 / 0 / 0;
Non-resident: 20 / 20 / 20
Honduras (Last reviewed 25 July 2022) Resident: 10 / 10 / 25;
Non-resident: 10 / 10 / 25
Hong Kong SAR (Last reviewed 30 December 2022) Resident: 0 / 0 / 0;
Non-resident: 0 / 0 / 2.475 to 4.95
Hungary (Last reviewed 31 December 2022) There is no WHT on any outbound payment made to foreign business entities based on the Hungarian domestic legislation.
Iceland (Last reviewed 20 July 2022) Resident: 22 / 22 / 0;
Non-resident: 20 / 12 / 20
India (Last reviewed 22 December 2022) Dividend - Resident: 10%/ Non-resident: 20%*;
Interest - Resident: 10%/ Non-resident: 5%-40%*;
Royalty - Resident: 2%-10%/ Non-resident: 10%*;
Fees for Technical Services - Resident: 2%-10%/ Non-resident - 10%*
(For non-residents, the above are to be enhanced by applicable surcharge and health and education cess)
* Subject to the rates provided under Double Taxation Avoidance Agreement (DTAA)
Indonesia (Last reviewed 28 December 2022) Resident:10 or exempted (individuals), exempted (corporate)* / 10**, 15, or 20 / 15;
Non-resident: 20 / 20 / 20.
* See Dividend income in the Income determination sections.
** See the Withholding taxes section.
Iraq (Last reviewed 15 January 2023) Resident: NA / 1.8 to 10 / 1.8 to 10 depending on the industry;
Non-resident: NA / 15 / 15
Ireland (Last reviewed 29 June 2022) Resident: 25 / 20 / 20;
Non-resident: 25 / 20 / 20
Isle of Man (Last reviewed 10 January 2023) 0
Israel (Last reviewed 01 July 2022) 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 03 January 2023) Resident: 0 / 0 or 26 / 0;
Non-resident: 26 / 26 / 30
Ivory Coast (Côte d'Ivoire) (Last reviewed 10 August 2022) Resident: 15 / 18 / NA;
Non-resident: 15 / 18 / 20
Jamaica (Last reviewed 08 September 2022) Resident: 0 or 15 / 0 or 25 / 0;
Non-resident corporate: 33⅓ / 33⅓ / 33⅓;
Non-resident individual: 25 / 25 / 25
Japan (Last reviewed 19 January 2023) Resident: 20 / 20 / 0;
Non-resident: 15 / 20 / 20
Jersey, Channel Islands (Last reviewed 28 December 2022) NA
Jordan (Last reviewed 30 June 2022) Resident: 0 / 5 or 7* / 0;
Non-resident: 0 or 10 / 10 / 10

* Interest paid by Jordanian banks to individuals is subject to 5%, while interest paid by Jordanian banks to Juristic persons or non-resident person in Jordan is subject to 7%.
Kazakhstan (Last reviewed 01 August 2022) Resident: NA;
Non-resident: 15 / 15 / 15
Kenya (Last reviewed 26 September 2022) Resident: 5 / 10 to 25 / 5;
Non-resident: 15 / 15 to 25 / 20
Korea, Republic of (Last reviewed 15 December 2022) 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 17 January 2023) Resident: NA/10/10;
Non-resident: NA/10/10
Kuwait (Last reviewed 15 January 2023) NA
Kyrgyzstan (Last reviewed 16 January 2023) Resident: NA / NA / 10;
Non-resident: 10 / 10 / 10
Lao PDR (Last reviewed 16 January 2023) Resident: 10 / 10 / 5;
Non-resident: 10 / 10 / 5
Latvia (Last reviewed 17 January 2023) Resident: NA;
Non-resident: 0 / 0 / 0;
Non-resident in tax haven: 20 / 20 / 20
Lebanon (Last reviewed 29 December 2022) Resident: 10 / 10 / NA;
Non-resident: 10 / 10 / 7.5;
Interest on bank deposits are subject to 7% starting 31 July 2022 and apply for residents and non-residents.
The rate was increased from 7% to 10% for 3 years from 1 August 2019
to 31 July 2022.
Libya (Last reviewed 06 December 2022) NA
Liechtenstein (Last reviewed 24 June 2022) NA
Lithuania (Last reviewed 20 January 2023) Resident: NA;
Non-resident: 15 / 10 / 10 (0 / 0 / 0 may be achieved if certain conditions are met)
Luxembourg (Last reviewed 03 January 2023) Resident: 15 / 0 / 0;
Non-resident: 15 / 0 / 0
Macau SAR (Last reviewed 16 December 2022) NA
Madagascar (Last reviewed 04 August 2022) Resident: 0 / 20 / 0;
Non-resident: 10 / 20 / 10
Malawi (Last reviewed 21 July 2022) Resident: 10 / 20 / 20;
Non-resident: 15 / 15 / 15
Malaysia (Last reviewed 09 December 2022) Resident: 0 / 0 / 0;
Non-resident: 0 / 0 or 15 / 10
Maldives, Republic of (Last reviewed 14 January 2023) Resident: NA;
Non-resident: 10 / 10 / 10;
Non-resident contractor: 5
Malta (Last reviewed 11 August 2022) Resident*: 0 or 15 / 0 / 0;
Non-resident*: 0 / 0 / 0
* See Malta's corporate tax summary for more information.
Mauritania (Last reviewed 26 September 2022) Resident: 10 / 10 / NA
Non-resident: 10 / 10 / 15
Mauritius (Last reviewed 26 September 2022) Resident: 0 / 0 / 10;
Non-resident: 0 / 15 / 15
Mexico (Last reviewed 17 January 2023) Resident: 10* / 0.08** / 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 20 January 2023) 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 31 January 2023) Resident: 10 / 10 / 10;
Non-resident: 20 / 20 / 20
Montenegro (Last reviewed 07 June 2022) Resident: 15 / NA / NA;
Non-resident: 15 / 15 / 15
Morocco (Last reviewed 28 September 2022) Resident: NA;
Non-resident: 15 / 10 / 10
Mozambique (Last reviewed 25 June 2022) Resident: 20 / 20 / 20;
Non-resident: 20 / 20 / 20
Myanmar (Last reviewed 26 July 2022) Resident: 0 / 0 / 10;
Non-resident: 0 / 15* / 15

*0 for a Myanmar registered branch of a foreign company
Namibia, Republic of (Last reviewed 15 December 2022) Resident: NA;
Non-resident: 10 or 20 / 10 / 10
Netherlands (Last reviewed 28 December 2022) Resident: 15 / 0* / 0*;
Non-resident: 15 / 0* / 0*
*As of 1 January 2021, there is a conditional WHT on interest and royalties (please see the Withholding taxes section).
New Zealand (Last reviewed 16 January 2023) Resident companies: 33 / 28 / 0;
Non-resident companies:* 30 / 15 / 15
Resident individuals: 30 / 39 / 0;
Non-resident individuals:* 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 25 January 2023) Resident: 15 / 15 / 15;
Non-resident: 15 / 15 / 15
Nigeria (Last reviewed 28 July 2022) 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 with certain territories.
North Macedonia (Last reviewed 18 July 2022) Resident: NA;
Non-resident: 10 / 10 / 10
Norway (Last reviewed 15 August 2022) Resident: NA;
Non-resident: 25 / 15 / 15
The 15% WHT rate applies on the gross payment on interest, royalties, and certain lease payments to related parties resident in low-tax jurisdictions.
Oman (Last reviewed 15 January 2023) Resident: NA;
Non-resident: 10 / 10 / 10 (WHT on Dividends and Interest currently suspended till 5 May 2024)
Pakistan (Last reviewed 17 January 2023) Resident: 15 / 15 / 0;
Non-resident: 15 / 10 / 15
Palestinian territories (Last reviewed 06 December 2022) Resident: NA / 10 / 10;
Non-resident: NA / 10 / 10
Panama (Last reviewed 17 January 2023) Resident: 5, 10, or 20 / NA / NA;
Non-resident: 5, 10, or 20 / 12.5 / 12.5
Papua New Guinea (Last reviewed 16 January 2023) Resident: 0 / 15 / 0;
Non-resident: 15 / 15 / 10 (non-associate recipient) or 30 (associate recipient)
Paraguay (Last reviewed 18 July 2022) 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 16 January 2023) Resident: NA;
Non-resident: 5 / 4.99 / 30
Philippines (Last reviewed 25 January 2023) Resident: 0 / 10, 15, or 20 / 20;
Non-resident: 15 or 25 / 20 / 25
Poland (Last reviewed 10 June 2022) Resident: 19 / NA / NA;
Non-resident: 19 / 20 / 20
Portugal (Last reviewed 03 January 2023) Resident: 25 / 25 / 25;
Non-resident: 25 / 0 or 25 / 0 or 25
Puerto Rico (Last reviewed 08 September 2022) Resident: NA;
Non-resident: 15 (individual) or 10 (corporation) / 29 / 29
Qatar (Last reviewed 21 August 2022) Resident: NA;
Non-resident: 0 / 5 / 5
Romania (Last reviewed 04 August 2022) 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. Only dividends distributed before 1 January 2023 are still subject to the 5% WHT. For dividends distributed starting 1 January 2023, the standard WHT rate for dividends is increased to 8%.
Rwanda (Last reviewed 20 July 2022) Resident: 15 / 15 / 15;
Non-resident: 15 / 15 / 15
Saint Lucia (Last reviewed 30 August 2022) Resident: NA;
Non-resident: 0 / 15 / 25
Saudi Arabia (Last reviewed 30 December 2022) Resident: NA;
Non-resident: 5 / 5 / 15
Senegal (Last reviewed 23 January 2023) Resident: 10 / 8 to 16 / 20;
Non-resident: 10 / 8 to 16 / 20
Serbia (Last reviewed 07 June 2022) Resident: NA;
Non-resident: 20 / 20 / 20;
Non-resident in tax haven: 20 / 25 / 25
Singapore (Last reviewed 03 October 2022) Resident: NA;
Non-resident: 0 / 15 / 10
Slovak Republic (Last reviewed 04 December 2022) 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 30 January 2023) Resident: NA;
Non-resident: 25 / 25 / 15
South Africa (Last reviewed 12 December 2022) Resident: 20 / 0 / 0;
Non-resident: 20 / 15 / 15
Spain (Last reviewed 31 August 2022) 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 29 June 2022) Resident: NA;
Non-resident: 14 / 5 / 14
Sweden (Last reviewed 23 January 2023) Resident: NA;
Non-resident: 30 / 0 / 20.6
Switzerland (Last reviewed 19 January 2023) 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 June 2022) Resident: NA / 10 / 10;
Non-resident: 21 / 15 or 20 / 20
Tajikistan (Last reviewed 30 June 2022) Resident: 12 / 12 / NA;
Non-resident: 12 / 12 / 15
Tanzania (Last reviewed 06 January 2023) Resident: 5 or 10 / 10 / 15;
Non-resident: 5 or 10 / 10 / 15
Thailand (Last reviewed 20 July 2022) Resident: 10 / 1 / 3;
Non-resident: 10 / 15 / 15
Timor-Leste (Last reviewed 09 September 2022) Resident: 0 / 0 / 10;
Non-resident: 10 / 10 / 10
Trinidad and Tobago (Last reviewed 03 December 2022) Resident: 0 / 0 / 0;
Non-resident: 3 or 8 / 15 / 15
Tunisia (Last reviewed 31 December 2022) 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 21 February 2022) Resident: NA;
Non-resident: 10 / 10 / 20
Turkmenistan (Last reviewed 28 December 2022) Resident: 15 / NA / NA;
Non-resident: 15 / 15 / 15
Uganda (Last reviewed 05 September 2022) Resident: 15 / 15 / NA;
Non-resident: 15 / 15 / 15
Ukraine (Last reviewed 10 January 2023) Resident: N/A;
Non-resident: 15 / 15 / 15
United Arab Emirates (Last reviewed 02 September 2022) NA - No WHT
United Kingdom (Last reviewed 18 December 2022) Resident: 0 / 20 / 20;
Non-resident: 0 / 20 / 20
United States (Last reviewed 20 January 2023) Resident: NA;
Non-resident: 30 / 30 / 30
Uruguay (Last reviewed 25 August 2022) 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 27 December 2022) Resident: 5 / 5 / NA;
Non-resident: 10 / 10 / 20
Venezuela (Last reviewed 30 June 2022) Resident: 34 / 0 or 5 / 0 - see summary;
Non-resident: 34 / see summary / see summary
Vietnam (Last reviewed 28 July 2022) WHT applies to most of 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 tax summary.
Zambia (Last reviewed 01 June 2022) Resident: 15 / 15 / 15
Non-resident: 20 / 20 / 20
Zimbabwe (Last reviewed 22 July 2022) 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.