Overview interest withholding tax rates under Dutch tax treaties

Dutch tax treaties

Overview interest withholding tax rates under Dutch tax treaties

Last updated: 05-10-2020

Below follows an overview of the withholding tax rates for interest 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 Tax Treaty

Albania	10% - 5% - 0%
Argentina	12% - 0%
Armenia	5% - 0%
Aruba	0%
Australia	10%
Austria	0%
Azerbaijan	10% - 0%
Bahrain	0%
Bangladesh	10% - 7.5% - 0%
Barbados	5% - 0%
Belarus	5% - 0%
Belgium	10% - 0%
Bosnia-Herzegovina ***	0%
Brazil	15% -10% - 0%
Bulgaria	0%
Canada	10% - 0%
China	10% - 0%
Croatia	0%
Czech Republic	0%
Denmark	0%
Egypt	12% - 0%
Estonia	10% - 0%
Finland	0%
France	10% - 0%
Georgia	0%
Germany	0%
Ghana	8% - 0%
Great Britain	0%
Greece	10% - 8%
Hong Kong *	0%
Hungary	0%
Iceland	0%
India	15% - 10% - 0%
Indonesia	10% - 0%
Ireland	0%
Israel	15% - 10%
Italy	10% - 0%
Japan	10% - 0%
Jordan	5% - 0%
Kazakhstan	10% - 0%
Korea	15% - 10% - 0%
Kuwait	0%
Kyrgyzstan **	0%
Latvia	10% - 0%
Lithuania	10% - 0%
Luxembourg	0%
North Macedonia	0%
Malawi	0%
Malaysia	10% - 0%
Malta	10% - 0%
Mexico	10% - 5%
Moldova	5%-0%
Mongolia	10% - 0%
Morocco	25% - 10%
Netherlands Antilles	10% - 0%
New Zealand	10% - 0%
Nigeria	12.5% - 0%
Norway	0%
Pakistan	20% - 15% - 10% - 0%
Philippines	15% - 10% - 0%
Poland	5% - 0%
Portugal	10% - 0%
Qatar	0%
Romania	0%
Russia	0%
Saudi Arabia *	5% - 0%
Serbia and Montenegro **	0%
Singapore	10% - 0%
Slovakia	0%
Slovenia	5% -0%
South Africa	0%

Spain	10%
Sri Lanka	10% - 0%
Surinam	10% - 5% - 0%
Sweden	0%
Switzerland	0%
Taiwan	10% - 0%
Tajikistan	0%
Thailand	25% -10%
Tunisia	7.5% - 0%
Turkey	15% -10%
Turkmenistan **	0%
Uganda	10% - 0%
Ukraine	10% - 2% - 0%
United States	0%
Uzbekistan	10%
Venezuela	5% - 0%
Vietnam	10% - 0%
Yugoslavia	0%
Zambia	10% - 0%
Zimbabwe	10% - 0%

* Signed but not yet entered into force

** Former treaty with the USSR

*** Former treaty with Yugoslavia

The above information is based on the wording of the treaty articles dealing with the withholding tax on interest of the tax treaty 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: Ph. + 31 (10) 2010466.