Doing Business in Russia
Appendix 1.
Chart of Withholding Tax Rates
Doing Business in Russia 47
Country
Dividends Interest Royalties
percent
Country
percent
percent
Dividends
percent
Interest
percent
Royalties
percent
Albania
10
10
10
Latvia
5; 10*
5; 10*
Algeria
5; 15*
0; 15*
15
Lebanon
10
0; 5*
55
Argentina
10; 15*
0; 15*
15
Lithuania
5; 10*
0; 10
Armenia
5; 10*
10*
Australia
5; 15*
Austria
5; 15*
10
0
Azerbaijan
10
Belarus
15
Belgium
10
151
0; 10*
0; 10*
10
• • 11
0
Luxembourg
5; 15*
0
5; 10*
0
10
Macedonia
10
10
10
0
Malaysia
-; 15*
0; 15*
10; 15*
10
Mali
Malta
10; 15*
0; 5; 10*
LO
0; 15*
5
0; 10*
0
Mexico
10
Belgium revised version
5; 15*
(not yet in force)
0; 10*
0
Moldova
10
0; 10*
0
Mongolia
10
Botswana
5; 10*
0; 10*
0520 *
10
10
0; 10*
10
Brazil (not yet in force)
10; 15*
0; 15*
15
Bulgaria
15
0; 15*
15
055
Montenegro
5; 15*
10
10
Morocco
5; 10*
0; 10*
10
Namibia
Canada
5; 10*
10; 15*
0; 10*
0; 10*
0; 10*
Netherlands
Chile
5; 15*
0
5; 10*
15
5; 10*
New Zealand
15
China
10
10
0; 10*
10
China revised version
Norway
10
10
5; 10*
(not yet in force)
0; 5*
со
6
Philippines
15
0; 15*
Croatia
5; 10*
10
Cyprus
5; 10*
0
Cuba
5; 15*
0; 10*
Czech Republic
10
0
Denmark
10
2050 0
10
Poland
10
10
10
Portugal
Qatar
10; 15*
0; 10*
10
5
0; 5*
10
Romania
15
0; 15*
10
0
Saudi Arabia
0; 5*
0; 5*
10
Egypt
10
0; 15*
15
Serbia
5; 15*
110
10
10
50205220 222
10
15
10
Finland
5; 12*
0
0
Singapore
5; 10*
0; 7.5*
7.5
France
5; 10; 15*
0
0
Slovak Republic
10
0
Germany
5; 15*
0
0
Slovenia
10
10
Greece
5; 10*
7
7
South Africa
10; 15*
0; 10*
Hungary
10
0
0
Spain
5; 10; 15*
0; 5*
Iceland
5; 15*
0
Sri Lanka
India
10
Indonesia
15
110
0; 10*
0; 15*
Iran
5; 10*
0; 7.5*
1055
Sweden
Switzerland
10; 15*
5; 15*
0; 5; 15*
0; 10*
10
0
0*
2005 200
10
10
Syria
15
Ireland
10
0
0
Israel
10
0; 10*
Tajikistan
Thailand
5; 10*
0; 10*
0; 10*
4.5/13.5/18
0
10
15
-; 0; 10*
15
15
Italy
5; 10*
10
0
Turkey
10
0; 10*
10
Turkmenistan
Japan
15
0; 10*
0; 10*
10
10
5
5
UAE
Kazakhstan
10
0; 10*
10
10
UK
-/0*
10*
-/0*
*
0
0
North Korea
10
0
(Dem. People's Rep.)
0
Ukraine
USA
5; 15*
5; 10*
0; 10*
10
0
0
South Korea (Rep.)
5; 10*
0
Kuwait
0; 5*
0
10
50
Kyrgyzstan
10
0; 10*
10
Uzbekistan
Venezuela
Vietnam
10
10; 15*
10; 15*
0; 10*
0; 5; 10*
0
10; 15*
10
15
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