Overview royalty withholding tax rates under Dutch tax treaties

Doing business in The Netherlands

Overview royalty withholding tax rates under Dutch tax treaties

Last updated: 05-10-2020

Below follows an overview of the withholding tax rates for royalties 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

Albania	10%
Argentina	15% - 10% - 5% - 3%
Armenia	5%
Aruba	0%
Australia	10%
Austria	10% -0%
Azerbaijan **	10% - 5%
Bahrain	0%
Bangladesh	10%
Barbados	5% - 0%
Belarus	10% - 5% - 3%
Belgium	0%
Bosnia-Herzegovina ***	10%
Brazil	25% - 15%
Bulgaria	0%
Canada	10% - 0%
China	10% - 6%
Croatia	0%
Czech Republic	5%
Denmark	0%
Egypt	12%
Estonia	10% - 5% - 0%
Finland	0%
France	0%
Georgia	0%
Germany	0%
Ghana	8%
Great Britain	0%
Greece	7% - 5%
Hong Kong *	3%
Hungary	0%
Iceland	0%
India	20% - 10%
Indonesia	10%
Ireland	0%
Israel	10% - 5%
Italy	5%
Japan	0%
Jordan	10%
Kazakhstan	10%
Korea	15% - 10%
Kuwait	5%
Kyrgyzstan **	0%
Latvia	10% - 5% - 0%
Lithuania	10% - 5% - 0%
Luxembourg	0%
North Macedonia	0%
Malawi	0%
Malaysia	8% - 0%
Malta	10% - 0%
Mexico	10%
Moldova	2%
Mongolia	5%
Morocco	10%
Netherlands Antilles	0%
New Zealand	10%
Nigeria	12.5%
Norway	0%
Oman	8%
Pakistan	15% -5%
Panama	5%
Philippines	15%
Poland	5%
Portugal	10% - 0%
Qatar	5%
Romania	0%
Russia	0%
Saudi Arabia *	7%
Serbia and Montenegro ***	10%
Singapore	0%
Slovakia	5%
Slovenia	5%
South Africa	0%

Spain	6%
Sri Lanka	10%
Surinam	10% - 5%
Sweden	0%
Switzerland	0%
Taiwan	10%
Tajikistan **	0%
Thailand	15% - 5%
Tunisia	7.5%
Turkey	10%
Turkmenistan **	0%
Uganda	10%
Ukraine	10% - 0%
United Arab Emirates	0%
United States	15% - 0%
Uzbekistan	10%
Venezuela	10% - 7% - 5%
Vietnam	15% - 10% - 5%

Zambia	7.5%
Zimbabwe	10%

* 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 royalties 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: Ph. + 31 (10) 2010466.