What counts as verified?
Official OECD Corporate Tax Statistics 2026 bilateral treaty withholding-tax dataset. Third-party list posts can help discover candidates, but they do not qualify as the final source for a retained row.
Tax Treaty Withholding Rates by Country, 2026
Bilateral treaty-based 2026 withholding-tax rates for dividends, interest, royalties, and technical fees across more than 5,300 tax treaties.
20439verified rowsJuly 29, 2026last checkedYearlyrefresh schedule
| # | Source jurisdiction | Source ISO alpha-3 | Counterparty | Counterparty ISO alpha-3 | Payment type | Treaty rate | Unit | Legal basis | Treaty year | Rate year | Official OECD source | Checked |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 01 | Belgium | BEL | Belarus | BLR | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 02 | Belgium | BEL | Romania | ROU | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 03 | Belgium | BEL | South Africa | ZAF | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 04 | Canada | CAN | Denmark | DNK | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 05 | Canada | CAN | Iceland | ISL | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 06 | Canada | CAN | Switzerland | CHE | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 07 | Canada | CAN | Kazakhstan | KAZ | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 08 | Canada | CAN | Viet Nam | VNM | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 09 | Czechia | CZE | Mongolia | MNG | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 10 | Czechia | CZE | Viet Nam | VNM | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 11 | Denmark | DNK | Canada | CAN | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 12 | Estonia | EST | Germany | DEU | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 13 | Estonia | EST | Ireland | IRL | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 14 | Estonia | EST | Netherlands | NLD | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 15 | Estonia | EST | Belarus | BLR | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 16 | Estonia | EST | Moldova | MDA | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 17 | France | FRA | Jamaica | JAM | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 18 | France | FRA | Mongolia | MNG | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 19 | Germany | DEU | Estonia | EST | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 20 | Germany | DEU | Latvia | LVA | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 21 | Germany | DEU | Lithuania | LTU | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 22 | Germany | DEU | Kazakhstan | KAZ | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 23 | Greece | GRC | Israel | ISR | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 24 | Greece | GRC | Croatia | HRV | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 25 | Iceland | ISL | Canada | CAN | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 26 | Ireland | IRL | Estonia | EST | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 27 | Ireland | IRL | Latvia | LVA | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 28 | Ireland | IRL | Lithuania | LTU | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 29 | Ireland | IRL | Mexico | MEX | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 30 | Israel | ISR | Finland | FIN | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 31 | Israel | ISR | Greece | GRC | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 32 | Israel | ISR | Italy | ITA | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 33 | Israel | ISR | Türkiye | TUR | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 34 | Israel | ISR | Romania | ROU | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 35 | Italy | ITA | Israel | ISR | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 36 | Korea | KOR | Israel | ISR | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 37 | Korea | KOR | Malta | MLT | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 38 | Korea | KOR | Papua New Guinea | PNG | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 39 | Latvia | LVA | Germany | DEU | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 40 | Latvia | LVA | Ireland | IRL | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 41 | Latvia | LVA | Moldova | MDA | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 42 | Latvia | LVA | Uzbekistan | UZB | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 43 | Lithuania | LTU | Germany | DEU | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 44 | Lithuania | LTU | Ireland | IRL | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 45 | Luxembourg | LUX | Viet Nam | VNM | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 46 | Mexico | MEX | Ireland | IRL | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 47 | Netherlands | NLD | Estonia | EST | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 48 | Poland | POL | Portugal | PRT | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 49 | Poland | POL | Slovenia | SVN | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 50 | Poland | POL | Montenegro | MNE | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 51 | Poland | POL | Serbia | SRB | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 52 | Portugal | PRT | Poland | POL | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 53 | Portugal | PRT | Venezuela | VEN | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 54 | Slovenia | SVN | Poland | POL | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 55 | Sweden | SWE | Kazakhstan | KAZ | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 56 | Sweden | SWE | North Macedonia | MKD | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 57 | Switzerland | CHE | Canada | CAN | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 58 | Switzerland | CHE | Philippines | PHL | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 59 | Türkiye | TUR | Israel | ISR | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 60 | Türkiye | TUR | Belarus | BLR | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 61 | Türkiye | TUR | Ukraine | UKR | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 62 | United Kingdom | GBR | Malaysia | MYS | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 63 | Albania | ALB | North Macedonia | MKD | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 64 | Albania | ALB | Russia | RUS | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 65 | Azerbaijan | AZE | Russia | RUS | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 66 | Bulgaria | BGR | Belarus | BLR | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 67 | Bulgaria | BGR | Kazakhstan | KAZ | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 68 | China (Peopleâs Republic of) | CHN | Serbia | SRB | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 69 | Croatia | HRV | Greece | GRC | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 70 | Indonesia | IDN | Jordan | JOR | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 71 | Indonesia | IDN | South Africa | ZAF | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 72 | Indonesia | IDN | Ukraine | UKR | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 73 | Indonesia | IDN | Uzbekistan | UZB | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 74 | Jamaica | JAM | France | FRA | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 75 | Jordan | JOR | Indonesia | IDN | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 76 | Kazakhstan | KAZ | Canada | CAN | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 77 | Kazakhstan | KAZ | Germany | DEU | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 78 | Kazakhstan | KAZ | Ireland | IRL | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 79 | Kazakhstan | KAZ | Sweden | SWE | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 80 | Kazakhstan | KAZ | Bulgaria | BGR | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 81 | Malaysia | MYS | United Kingdom | GBR | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 82 | Malaysia | MYS | Sri Lanka | LKA | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 83 | Malta | MLT | Korea | KOR | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 84 | Mongolia | MNG | France | FRA | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 85 | Montenegro | MNE | Poland | POL | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 86 | Montenegro | MNE | China (Peopleâs Republic of) | CHN | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 87 | Montenegro | MNE | Romania | ROU | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 88 | North Macedonia | MKD | Sweden | SWE | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 89 | North Macedonia | MKD | Albania | ALB | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 90 | North Macedonia | MKD | Ukraine | UKR | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 91 | Oman | OMN | Tunisia | TUN | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 92 | Papua New Guinea | PNG | Korea | KOR | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 93 | Romania | ROU | Belgium | BEL | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 94 | Romania | ROU | Israel | ISR | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 95 | Romania | ROU | Belarus | BLR | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 96 | Romania | ROU | Montenegro | MNE | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 97 | Romania | ROU | Serbia | SRB | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 98 | Romania | ROU | Uzbekistan | UZB | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 99 | Serbia | SRB | China (Peopleâs Republic of) | CHN | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
| 100 | Serbia | SRB | North Macedonia | MKD | Interest | 10 | Percentage of taxable income | Treaty based | 1998 | 2026 | Open source ↗ | 2026-07-29 |
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