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Official OECD Corporate Tax Statistics 2026 standard withholding-tax dataset. Third-party list posts can help discover candidates, but they do not qualify as the final source for a retained row.
Standard 2026 withholding-tax rates for dividends, interest, royalties, and technical fees across OECD Inclusive Framework jurisdictions.
| # | Jurisdiction | ISO alpha-3 | Payment type | Withholding rate | Unit | Legal basis | Year | Official OECD source | Checked |
|---|---|---|---|---|---|---|---|---|---|
| 01 | Australia | AUS | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 02 | Austria | AUT | Interest | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 03 | Belgium | BEL | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 04 | Denmark | DNK | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 05 | Estonia | EST | Interest | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 06 | Estonia | EST | Dividends | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 07 | Finland | FIN | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 08 | Finland | FIN | Interest | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 09 | France | FRA | Interest | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 10 | Germany | DEU | Interest | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 11 | Germany | DEU | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 12 | Hungary | HUN | Interest | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 13 | Hungary | HUN | Dividends | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 14 | Hungary | HUN | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 15 | Hungary | HUN | Royalties | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 16 | Italy | ITA | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 17 | Latvia | LVA | Dividends | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 18 | Latvia | LVA | Royalties | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 19 | Latvia | LVA | Interest | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 20 | Lithuania | LTU | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 21 | Luxembourg | LUX | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 22 | Luxembourg | LUX | Royalties | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 23 | Luxembourg | LUX | Interest | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 24 | Netherlands | NLD | Interest | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 25 | Netherlands | NLD | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 26 | Netherlands | NLD | Royalties | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 27 | New Zealand | NZL | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 28 | Norway | NOR | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 29 | Slovenia | SVN | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 30 | Sweden | SWE | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 31 | Sweden | SWE | Royalties | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 32 | Sweden | SWE | Interest | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 33 | Switzerland | CHE | Royalties | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 34 | Switzerland | CHE | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 35 | United Kingdom | GBR | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 36 | United Kingdom | GBR | Dividends | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 37 | Andorra | AND | Interest | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 38 | Andorra | AND | Dividends | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 39 | Anguilla | AIA | Interest | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 40 | Anguilla | AIA | Dividends | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 41 | Anguilla | AIA | Royalties | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 42 | Anguilla | AIA | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 43 | Aruba | ABW | Interest | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 44 | Aruba | ABW | Royalties | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 45 | Aruba | ABW | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 46 | Bahamas | BHS | Interest | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 47 | Bahamas | BHS | Dividends | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 48 | Bahamas | BHS | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 49 | Bahamas | BHS | Royalties | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 50 | Bahrain | BHR | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 51 | Bahrain | BHR | Royalties | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 52 | Bahrain | BHR | Interest | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 53 | Bahrain | BHR | Dividends | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 54 | Bailiwick of Guernsey | GGY | Dividends | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 55 | Bailiwick of Guernsey | GGY | Interest | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 56 | Bailiwick of Guernsey | GGY | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 57 | Bailiwick of Guernsey | GGY | Royalties | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 58 | Barbados | BRB | Royalties | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 59 | Barbados | BRB | Interest | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 60 | Benin | BEN | Interest | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 61 | Bermuda | BMU | Royalties | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 62 | Bermuda | BMU | Interest | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 63 | Bermuda | BMU | Dividends | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 64 | Bermuda | BMU | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 65 | Bosnia and Herzegovina | BIH | Dividends | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 66 | British Virgin Islands | VGB | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 67 | British Virgin Islands | VGB | Royalties | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 68 | British Virgin Islands | VGB | Dividends | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 69 | British Virgin Islands | VGB | Interest | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 70 | Brunei Darussalam | BRN | Dividends | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 71 | Cayman Islands | CYM | Interest | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 72 | Cayman Islands | CYM | Dividends | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 73 | Cayman Islands | CYM | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 74 | Cayman Islands | CYM | Royalties | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 75 | China (Peopleâs Republic of) | CHN | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 76 | Croatia | HRV | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 77 | Curaçao | CUW | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 78 | Curaçao | CUW | Dividends | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 79 | Curaçao | CUW | Interest | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 80 | Curaçao | CUW | Royalties | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 81 | Djibouti | DJI | Interest | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 82 | Djibouti | DJI | Dividends | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 83 | Fiji | FJI | Dividends | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 84 | Gibraltar | GIB | Dividends | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 85 | Gibraltar | GIB | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 86 | Gibraltar | GIB | Interest | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 87 | Gibraltar | GIB | Royalties | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 88 | Greenland | GRL | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 89 | Haiti | HTI | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 90 | Hong Kong (China) | HKG | Dividends | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 91 | Hong Kong (China) | HKG | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 92 | Hong Kong (China) | HKG | Interest | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 93 | Isle of Man | IMN | Interest | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 94 | Isle of Man | IMN | Dividends | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 95 | Isle of Man | IMN | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 96 | Isle of Man | IMN | Royalties | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 97 | Jersey | JEY | Royalties | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 98 | Jersey | JEY | Interest | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 99 | Jersey | JEY | Dividends | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
| 100 | Jersey | JEY | Technical fees | 0 | Percentage of taxable income | Standard | 2026 | Open source ↗ | 2026-07-29 |
Official OECD Corporate Tax Statistics 2026 standard withholding-tax dataset. Third-party list posts can help discover candidates, but they do not qualify as the final source for a retained row.
Choose Copy to spreadsheet, select cell A1 in Google Sheets, and paste. Column headers and filtered rows are included automatically.