Withholding tax rates
Default treaty rates shown. Real-world applicability depends on beneficial ownership, LOB clauses, MLI positions and substance tests — FiscalEyes checks these automatically.
Dividends
15%
Treaty-reduced WHT
Interest
15%
Treaty-reduced WHT
Royalties
10%
Treaty-reduced WHT
Signed
—
Effective
January 1, 2005
Permanent establishment
Standard with services PE
Key notes
10% on dividends if 25%+ ownership; revised 2016
Jurisdiction profiles
FiscalEyes
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FiscalEyes checks treaty eligibility against MLI positions, LOB clauses, beneficial ownership and substance requirements — then models after-tax routing across your group, with source citations.