Overview dividend withholding tax rates under Dutch tax treaties

Doing business in The Netherlands

Overview dividend withholding tax rates under Dutch tax treaties

Last updated: 05-10-2020

Below follows an overview of the withholding tax rates for dividends in the tax treaties concluded by The Netherlands.

By clicking on the percentage you will be linked to the wording of the relevant treaty article.

Source Country	Rate according to the Dutch Tax Treaty
	Portfolio	Participation

Albania	15%	5% - 0%
Argentina	15%	10%
Armenia	15%	5%
Aruba	15%	7.5% - 5%
Australia	15%	15%
Austria	15%	5%
Azerbaijan	10%	5%
Bahrain	10%	0% - 10%
Bangladesh	15%	10%
Barbados	15%	0%
Belarus	15%	5%
Belgium	15%	5% - 0%
Bosnia-Herzegovina ***	15%	5%
Brazil	15%	15%
Bulgaria	15%	5%
Canada	15%	5%
China	10%	5%

Croatia	15%	0%
Curacao (BRK)	15%	15% - 0%
Czech Republic	10%	0%
Denmark	15%	0%
Egypt	15%	0%
Estonia	15%	5%
Ethiopia	15% - 5%	15% - 10% - 5%
Finland	15%	0%
France	15%	5%
Georgia	15%	5% - 0%
Germany	15%	10% - 5%

Ghana	10%	5%
Great Britain	15%	5%
Greece	35% - 15%	35% - 5%
Hong Kong	10%	0%
Hungary	15%	5%
Iceland	15%	0%
India	15% - 10%	15% - 10% - 5%
Indonesia	15%	10%
Ireland	15%	0%
Israel	15%	5%
Italy	15%	10% - 5%
Japan	10%	5% - 0%
Jordan	15%	15% - 5%
Kazakhstan	15%	5% - 0%
Korea	15%	10%
Kuwait	10%	0%
Kyrgyzstan **	15%	15%
Latvia	15%	5%
Lithuania	15%	5%
Luxembourg	15%	2.5%
North Macedonia	15%	0%

Malaysia	15%	0%
Malta	15% - 0%	5% - 0%
Mexico	15%	5%
Moldova	15%	5% - 0%
Mongolia	15%	0%
Morocco	25%	10%
Netherlands Antilles	15%	8.3%-0%
New Zealand	15%	15%
Nigeria	15%	12.5%
Norway	15%	0%
Oman	10%	0%
Pakistan	20%	10%
Panama	15%	0%
Philippines	15%	10%
Poland	15%	5%
Portugal	10%	10%
Qatar	10%	0%
Romania	15%	5% - 0%
Russian Federation	15%	5%
Saudi Arabia	10%	5%
Serbia and Montenegro ***	15%	5%
Singapore	15%	0%
Sint Maarten (BRK)	15%	0%
Slovakia	10%	0%
Slovenia	15%	5%
South Africa	15%	5% - 0%

Spain	15%	10% - 5%
Sri Lanka	15%	10%
Surinam	20%	15% - 7.5%
Sweden	15%	0%
Switzerland	15%	15% - 0%
Taiwan	10%	10%
Tajikistan **	15%	15%
Thailand	25%	5%
Tunisia	20%	0%
Turkey	20%	5%
Turkmenistan **	15%	15%
Uganda	15% - 5%	5% - 0%
Ukraine	15%	5% - 0%
United Arab Emirates (UAE)	10%	5% - 0%
United States	15%	5% - 0%
Uzbekistan	15%	5%
Venezuela	10%	0%
Vietnam	15%	7% - 5%

Zambia	15%	5%
Zimbabwe	20%	10%

* Signed but not yet entered into force

** Former treaty with the USSR

*** Former treaty with Yugoslavia

**** There is a tax treaty between The Netherlands and Malawi but the dividend article is no longer in force since 1 januari 1963.

The above information is based on the wording of the treaty articles dealing with the withholding tax on dividends of the tax treaties between The Netherlands and countries with whom The Netherlands concluded tax treaties. Please note that the ultimate withholding tax rate may differ from the treaty rate, for instance as consequence of domestic anti-abuse legislation, provisions of the treaty protocol, etc. Before you use this information we therefore strongly recommend that you consult us to determine the accurate withholding tax rate for your specific situation. If you require our follow up, you can contact us via e-mail or call us at our offices in Amsterdam at + 31 (20) 5709444 or Rotterdam at + 31 (10) 2010466.