Withholding tax by country — headline rates
Cross-country comparison of headline withholding tax rates. Draft-status country pages are excluded until figures are cross-checked.
See the full 65-country comparison table →
| Rank | Country | Headline rate | Composition |
|---|---|---|---|
| #1 | Argentina | 35% on notional slices | Non-residents pay 35% on presumed income percentages — effective rates of 12.25% to 31.5% by income type, with 7% on dividends. |
| #2 | Chile | 35% | The non-resident tax defaults to 35% on gross Chilean income, with carve-outs — 15% technical services, 4% qualifying interest, 10% listed-share gains. |
| #3 | Switzerland | 35% | The 35% anticipatory tax on dividends and interest is the workhorse; treaties refund most of it. No withholding on royalties; modest rates on pensions, directors' fees and artists. |
| 4 | Belgium | 30% | Non-residents: 30% final on dividends, interest and royalties (15% on copyright royalties), with treaty reductions; salaries via payroll withholding. |
| 5 | Finland | 30% / 35% | Non-residents: 30% on dividends and royalties, 35% on salaries (after a daily allowance), 15% for performers; interest almost always exempt. |
| 6 | Peru | 30% | Non-domiciled individuals face 30% on salaries and royalties, an effective 24% on professional fees, 5% on dividends and rents, and 4.99% on most interest. |
| 7 | Sweden | 30% / 25% | Non-residents: 30% coupon tax on dividends (treaty-reducible), a 22.5% (2026; 20% from 2027) special non-resident tax (SINK) on salaries and pensions, 0% on interest. |
| 8 | United States | 30% | The default on US-source passive income to non-residents is 30%, but treaties, the portfolio-interest exemption and bank-deposit rules zero out much of it. |
| 9 | Austria | 27.5% | Non-residents: 27.5% on dividends (treaty-reducible); interest mostly exempt for information-exchange residents; royalties 20% gross. |
| 10 | Denmark | 27% / 0% | Non-residents: 27% on dividends (15% for information-exchange portfolio investors), 0% on interest, 22% on industrial royalties. |
| 11 | Germany | 26.375% | Dividends to non-residents: 26.375% at source, treaty-reducible; no withholding on ordinary bank interest; royalties 15.825%. |
| 12 | Italy | 26% / 30% | Non-residents: 26% final on dividends and most interest; 30% on professional fees; royalties effectively 22.5%; treaties cut the rates. |
| 13 | Canada | 25% | A flat 25% on passive income to non-residents — with arm's-length interest exempt — plus 15% service withholding; treaties cut most rates. |
| 14 | Ecuador | 25% | Non-residents face a 25% final withholding on gross Ecuadorian income (37% from tax havens), with dividends at 10-14%. |
| 15 | Mexico | 25% / 35% | Non-residents face 25% gross withholding on most Mexican income (electable 35% net for property), 10% on dividends, and interest rates from 4.9% to 40%. |
| 16 | Norway | 25% / 15% | Non-residents: 25% on dividends (treaty or European Economic Area (EEA) relief), 15% on pensions and performer fees, 0% on interest and royalties. |
| 17 | Philippines | 25% | Short-stay non-residents pay a 25% final tax on gross Philippine income; residents live with 20% on interest, 10% on dividends and assorted creditable withholdings. |
| 18 | Portugal | 25% / 28% | Non-residents: 25% final on salaries, pensions, fees and royalties; 28% on investment income; 35% for tax-haven recipients. |
| 19 | Slovenia | 25% | A single 25% final withholding covers dividends, interest, royalties and rents paid to non-residents — treaties cut it, and listed corporate bonds escape it. |
| 20 | Colombia | 20% | The default final withholding on payments abroad is 20% for most categories — fees, royalties, interest, consulting; administrative and management payments carry 33%, and listed low-tax jurisdictions face 35%. |
| 21 | El Salvador | 20% / 25% | Non-residents face a 20% final withholding on gross Salvadorean income — 25% for tax-haven residents — with dividends at 5% and several 3-10% carve-outs. |
| 22 | Indonesia | 20% | Non-residents face a flat 20% final withholding on gross Indonesian income; bonds are 10% and treaties cut most rates. |
| 23 | Ireland | 20% / 25% | Non-residents: 25% on dividends (EU/treaty residents usually exempt), 20% on interest, royalties and rents; payroll withholding on Irish workdays. |
| 24 | Vietnam | 20% | Non-residents lose a flat 20% on Vietnamese salaries; investment and transfer income settles at the same flat rates residents pay — 5%, 2%, 0.1%. |
| 25 | Poland | 19% / 20% | Non-residents: 19% on dividends, 20% on interest, royalties and directors' fees — final, with treaties usually cutting the rates. |
| 26 | Spain | 19% / 24% | Non-residents: 24% on employment and business income (19% for EU/EEA residents); 19% on dividends, interest and gains; treaties cut further. |
| 27 | Japan | 15.315% / 20.42% | Non-residents: 20.42% on most gross income (salary, royalties, unlisted dividends), 15.315% on listed dividends and bond interest — treaties cut heavily. |
| 28 | Belize | 15% / 25% | Salaries run through pay-as-you-earn (PAYE). Cross-border payments face 15% on dividends and interest and 25% on management and technical fees. |
| 29 | Costa Rica | 15% / 25% | Remittances abroad carry final withholdings — 15% on dividends and interest, 25% on professional fees and royalties, 10% on salaries and pensions. |
| 30 | Czech Republic | 15% / 35% | Standard 15% on dividends, interest and royalties to non-residents — rising to 35% for recipients outside the treaty and EEA world. |
| 31 | Hungary | 15% / 0% | A flat 15% on dividends to non-residents (treaty rates prevail) — and no Hungarian tax at all on non-residents' securities gains. |
| 32 | Lithuania | 15% / scale | Dividends 15%; interest, royalties and rents at the residents' rates; share gains of non-residents untaxed entirely. |
| 33 | Luxembourg | 15% / 0% | Non-residents: 15% on dividends and nothing on interest or royalties — one of Europe's lightest outbound regimes. |
| 34 | Montenegro | 15% | A flat 15% withholding covers dividends, interest, royalties and rents paid to non-residents — and most resident capital income too. |
| 35 | Netherlands | 15% | Dividends 15% (treaty-reducible); no withholding on interest or royalties to individuals; 20% wage tax on visiting performers from non-treaty countries. |
| 36 | New Zealand | 15% / 30% | Non-residents: 30% on dividends (15% or less by treaty), 15% on interest and royalties — with a 0% approved-issuer route for interest. |
| 37 | Singapore | 15% / 24% | Non-residents: 15% on interest and professional fees, 10% on royalties, 24% on director's fees and service fees — and 0% on dividends. |
| 38 | Turkey | 15% / 20% | Dividends leave at 15%, professional fees and rents to companies at 20%, bonds at 10% — and securities gains of non-residents at 0%. |
| 39 | South Korea | 14% – 22% | Non-residents: 20% on dividends, royalties and services, 14% on most interest, 3% on business gross — all plus the 10% local surtax; treaties need advance paperwork. |
| 40 | France | 12.8% / 25% | Non-residents: 12.8% final on dividends, generally 0% on interest, 25% on royalties and professional fees; payroll scale 0/12/20% on French salaries. |
| 41 | Croatia | 12% / 24% | Non-residents: 12% on dividends and interest, 24% on royalties, directors' fees and performers — mostly final, with treaty relief. |
| 42 | Uruguay | 12% | The non-resident income tax runs at a flat 12% on Uruguayan-source income, withheld at source; dividends take 7% and interest follows term-based tiers. |
| 43 | Australia | 10% / 30% | Non-residents: 10% on interest, 30% on unfranked dividends and royalties (0% on franked dividends), 15% withheld on property sales — treaties cut most rates. |
| 44 | Malaysia | 10% / 15% | Non-residents face final withholding of 10% on royalties, fees and most other income, and 15% on interest and entertainer income; dividends carry none. |
| 45 | Mauritius | 10% / 15% | Non-residents: 0% on dividends, 15% on interest and royalties (with wide exemptions), 10% on rents, services and management fees. |
| 46 | Panama | 10% / half-base scale | Dividends leave at 10% or 5% final; interest and royalties paid abroad are withheld at the progressive rates on just 50% of the payment. |
| 47 | Romania | 10% / 16% | Non-residents: 16% on dividends; 10% on interest, royalties and Romanian-service fees for treaty and European Union residents (16% otherwise); 50% for artificial arrangements. |
| 48 | Thailand | 10% / 15% | Non-residents: 10% on dividends and 15% on most other Thai income, taken at source as a final tax; treaties can cut both. |
| 49 | Slovakia | 7% / 19% / 35% | Dividends leave at 7%; interest, royalties, services and performers' fees at 19%; 35% for non-cooperating states. |
| 50 | Bulgaria | 5% / 10% | Non-residents: 5% on dividends and 10% on interest, royalties, rents, fees and gains — with EEA residents able to refile on a net basis. |
| 51 | Georgia | 5% – 20% | Salary is withheld at the flat 20%; dividends and interest at a final 5%. Non-resident payments follow the same low pattern. |
| 52 | Greece | 5% / 15% / 20% | Non-residents: 5% on dividends, 15% on interest (0% on Greek state bonds), 20% on royalties — final in each case, with treaties often lower. |
| 53 | Saudi Arabia | 5% – 20% | Payments to non-residents carry final withholdings: 5% dividends and interest, 15% royalties and service fees, 20% management contracts. |
| 54 | Andorra | 0% – 10% | The non-resident tax is a flat 10% withheld by the payer — but Andorran dividends and interest to non-residents are exempt, and royalties carry just 5%. |
| 55 | Bahrain | 0% | Bahrain imposes no withholding taxes at all — dividends, interest, royalties, fees and salaries all flow gross. |
| 56 | Cyprus | 0% / 10% | Nothing withheld on dividends or interest to non-residents; 10% on royalties used in Cyprus (5% film) and on non-resident entertainers and professionals. |
| 57 | Estonia | 0% / 10% / 22% | Nothing on dividends, 10% on royalties, performances and professional fees, 22% on employment, directors' fees and rents paid to non-residents. |
| 58 | Hong Kong | 0% / 4.5% | No withholding on dividends, interest or service fees — only royalties (4.5%, or 15% to associates) and entertainer fees are withheld. |
| 59 | Latvia | 0% – 25.5% | Dividends mostly leave at 0%; interest and copyright royalties at 25.5% (5% special cases), other royalties at 5%, rents at 10% gross — with punitive rules for low-tax destinations. |
| 60 | Malta | 0% / 25% | Nothing on dividends, interest or royalties to non-residents; 25% on-account withholding on rents and similar Maltese income. |
| 61 | Monaco | 0% | No withholding taxes exist — dividends, interest, royalties, fees and salaries are paid gross to anyone, anywhere. |
| 62 | Qatar | 0% / 5% | No withholding touches personal income; business payments to non-residents — royalties, interest, commissions, services used or benefited in Qatar (wherever performed) — carry a 5% final withholding. |
| 63 | South Africa | 0% – 20% | Residents face little beyond salary withholding and the 20% on dividends. Non-residents face final withholding on dividends, interest, royalties and performance fees. |
| 64 | United Arab Emirates | 0% | No withholding taxes exist — payments of dividends, interest, royalties and fees leave the UAE gross. |
| 65 | United Kingdom | 0% / 20% | No withholding on dividends; 20% on interest, patent royalties and rents to non-residents; payroll withholding on UK workdays. |
Headline rates only. Effective burdens depend on brackets, allowances, surcharges, residency and regime elections — see each country guide for detail. Updated 2026-07-11.