Standard Rate
Payments to foreign residents are subject to 25% withholding tax by default. Tax treaties may reduce this rate. Common treaty rates: dividends 12.5%–25%, interest 10%–25%, royalties 10%–15%. The payer must verify treaty eligibility with a residence certificate.
Important Note: The information on this website is for general informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor before making financial decisions.