Where does this withholding tax rates by country data come from?

Name: Withholding Tax Rates by Country
Creator: Rankodex

Rankodex compiles it from World Population Review and the primary sources it cites: Withholding tax (WHT) rates - Worldwide Tax Summaries.

Country rankings

Withholding Tax Rates by Country

Withholding Tax Rates by Country: compare 140 countries on 3 metrics.

Politics & Government140 countries · 3 metricsUpdated Mar 26, 2024Original page

1 source

Withholding tax (WHT) rates - Worldwide Tax Summaries

Data

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140 countries


Albania	Resident: NA\| Non-Resident: 8	Resident: NA\| Non-Resident: 15	Resident: NA\| Non-Resident: 15
Algeria	Resident: 15\| Non-Resident: 15	Resident: 10\| Non-Resident: 10	Resident: 0\| Non-Resident: 30
Angola	Resident: 10\| Non-Resident: 10	Resident: 10\| Non-Resident: 10	Resident: 15\| Non-Resident: 15
Argentina	Registered taxpayer:, Resident: 0 or 7+4	Registered taxpayer:, Resident: 6+4	Registered taxpayer:, Resident: 6+4
Armenia	Resident: NA\| Non-Resident: 5	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 10
Australia	Resident: 0\| Non-Resident: 30	Resident: 0\| Non-Resident: 10	Resident: 0\| Non-Resident: 30
Austria	Resident: 0 or 27.5\| Non-Resident: 0 or 27.5	Resident: 0, 23, or 27.5\| Non-Resident: 0	Resident: 0\| Non-Resident: 0 or 20
Azerbaijan	Resident: 5\| Non-Resident: 5	Resident: 10\| Non-Resident: 10	Resident: 14\| Non-Resident: 14
Barbados	Resident Individual: 15 or NA, Resident Company: NA+1	Resident Individual: 15, Resident Company: 15+1	Resident Individual: NA, Resident Company: NA+1
Belgium	Resident: 30\| Non-Resident: 30	Resident: 30\| Non-Resident: 30	Resident: 30\| Non-Resident: 30
Bolivia	Resident: NA\| Non-Resident: 12.5	Resident: NA\| Non-Resident: 12.5	Resident: NA\| Non-Resident: 12.5
Bosnia and Herzegovina	Federation of Bosnia and Herzegovina: 5, Republika Srpska: 10+1	Federation of Bosnia and Herzegovina: 10, Republika Srpska: 10+1	Federation of Bosnia and Herzegovina: 10, Republika Srpska: 10+1
Botswana	Resident: 10\| Non-Resident: 10	Resident: 10\| Non-Resident: 15	Resident: NA\| Non-Resident: 15
Brazil	Resident individuals: NA, Non-resident: 0+1	Resident individuals: 15 to 22.5, Non-resident: 15+1	Resident individuals: NA, Non-resident: 15+1
Bulgaria	EU Resident: 0\| Non-Resident: 5	Resident: 0 or 10\| Non-Resident: 10	Resident: 0 or 10\| Non-Resident: 10
Cambodia	Resident: NA\| Non-Resident: 15	Resident: 15\| Non-Resident: 14	Resident: 15\| Non-Resident: 14
Cameroon	Resident: 16.5\| Non-Resident: 16.5	Resident: 16.5\| Non-Resident: 16.5	Resident: 0\| Non-Resident: 15
Canada	Resident: NA\| Non-Resident: 25	Resident: NA\| Non-Resident: 25	Resident: NA\| Non-Resident: 25
Cape Verde	Resident: NA\| Non-Resident: NA	Resident: 20\| Non-Resident: 20	Resident: 20\| Non-Resident: 20
Chad	Resident: 20, Non-resident outside CEMAC area: 20+1	Resident: NA, Non-resident outside CEMAC area: 25+1	Resident: NA, Non-resident outside CEMAC area: 25+1
Chile	Resident: NA\| Non-Resident: 35	Resident: NA\| Non-Resident: 4 or 35	Resident: NA\| Non-Resident: 30
China	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 10
Colombia	Resident: Between 0 and 20\| Non-Resident: 20	Resident: Between 0 and 20\| Non-Resident: 20	Resident: Between 0 and 20\| Non-Resident: 20
Costa Rica	Resident: 15\| Non-Resident: 15	Resident: NA\| Non-Resident: 5.5 or 15	Resident: NA\| Non-Resident: 25
Croatia	Resident corporations: 0, Non-Residen corporationst: 10+2	Resident corporations: 0, Non-Residen corporationst: 15+2	Resident corporations: 0, Non-Residen corporationst: 15+2
Cyprus	Resident: 0\| Non-Resident: 0	Resident: 17\| Non-Resident: 0	Resident: 0\| Non-Resident: 10
Czechia	Resident: 15\| Non-Resident: 15	Resident: 0\| Non-Resident: 15	Resident: 0\| Non-Resident: 15
Denmark	Resident: 27\| Non-Resident: 27	Resident: 22\| Non-Resident: 22	Resident: 22\| Non-Resident: 22
Dominican Republic	Resident: 10\| Non-Resident: 10	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 27
DR Congo	Resident: 10 or 20\| Non-Resident: 10 or 20	Resident: 0\| Non-Resident: 0 or 20	Resident: 20\| Non-Resident: 20
Ecuador	Resident: 0 to 25\| Non-Resident: 0, 10, or 14.8	Resident: 0 to 2\| Non-Resident: 0 or 25	Resident: 8\| Non-Resident: 0, 25, or 37
Egypt	Resident: 5 or 10\| Non-Resident: 5 or 10	Resident: NA\| Non-Resident: 20	Resident: NA\| Non-Resident: 20
El Salvador	Resident: 5, Non-Resident: 5+1	Resident: 10, Non-Resident: 0 or 20+1	Resident: 5 or 10, Non-Resident: 20+1
Equatorial Guinea	Resident: 10\| Non-Resident: 25	Resident: 10\| Non-Resident: 25	Resident: 10\| Non-Resident: 10
Estonia	Resident corporate: 0, Resident individual: 0 or 7+2	Resident corporate: 0, Resident individual: 20+2	Resident corporate: 0, Resident individual: 20+2
Eswatini	Resident: NA\| Non-Resident: 15	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 15
Ethiopia	Resident: 10\| Non-Resident: 10	Resident: 5 or 10\| Non-Resident: 5 or 10	Resident: 5\| Non-Resident: 5
Fiji	Resident: 0\| Non-Resident: 0	Resident: 10\| Non-Resident: 10	Resident: 5\| Non-Resident: 5
Finland	Varies on a case-to-case basis	Varies on a case-to-case basis	Varies on a case-to-case basis
France	Resident: NA, Non-resident (companies): 25+1	Resident: NA, Non-resident (companies): 0+1	Resident: NA, Non-resident (companies): 25+1
Gabon	Resident: 20\| Non-Resident: 20	Resident: NA\| Non-Resident: 20	Resident: NA\| Non-Resident: 20
Georgia	Resident: NA\| Non-Resident: 5	Resident: NA\| Non-Resident: 5	Resident: NA\| Non-Resident: 5
Germany	Resident: 25\| Non-Resident: 25	Resident: 25\| Non-Resident: 0	Resident: 0\| Non-Resident: 15
Ghana	Resident: 8\| Non-Resident: 8	Resident: 8\| Non-Resident: 8	Resident: 15\| Non-Resident: 15
Greece	Resident: 5\| Non-Resident: 5	Resident: 15\| Non-Resident: 15	Resident: 20\| Non-Resident: 20
Greenland	Resident: 36 to 44\| Non-resident: 36 to 44	Resident: 25\| Non-resident: 25	Resident: 30\| Non-resident: 30
Guatemala	Resident: NA\| Non-Resident: 5	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 15
Guyana	Resident: 0\| Non-Resident: 20	Resident: 0\| Non-Resident: 20	Resident: 0\| Non-Resident: 20
Honduras	Resident: 10\| Non-Resident: 10	Resident: 10\| Non-Resident: 10	Resident: 25\| Non-Resident: 25
Hong Kong	Resident: 0\| Non-Resident: 0	Resident: 0\| Non-Resident: 0	Resident: 0\| Non-Resident: 2.475 to 4.95
Hungary	Resident: 0\| Non-Resident: 0	Resident: 0\| Non-Resident: 0	Resident: 0\| Non-Resident: 0
Iceland	Resident: 22\| Non-Resident: 21	Resident: 22\| Non-Resident: 13	Resident: 0\| Non-Resident: 22
India	Resident: 10\| Non-Resident: 20	Resident: 10\| Non-Resident: 5 to 40	Resident: 2 to 10\| Non-Resident: 20
Indonesia	Resident: 10\| Non-Resident: 20	Resident: 10, 15, or 20\| Non-Resident: 20	Resident: 15\| Non-Resident: 20
Iraq	Resident: NA\| Non-Resident: NA	Resident: 1.8 to 10\| Non-Resident: 15	Resident: 1.8 to 10\| Non-Resident: 15
Ireland	Resident: 25\| Non-Resident: 25	Resident: 20\| Non-Resident: 20	Resident: 20\| Non-Resident: 20
Isle of Man	Resident: 0\| Non-Resident: 0	Resident: 0\| Non-Resident: 0	Resident: 0\| Non-Resident: 0
Israel	Resident: 0 or 23\| Non-Resident: 25 or 30	Resident: 23\| Non-Resident: 23	Resident: 30\| Non-Resident: 23
Italy	Resident: 0\| Non-Resident: 26	Resident: 0 or 26\| Non-Resident: 26	Resident: 0\| Non-Resident: 30
Ivory Coast	Resident: 15\| Non-Resident: 15	Resident: 18\| Non-Resident: 18	Resident: NA\| Non-Resident: 20
Jamaica	Resident: 0 or 15, Non-resident corporate: 33.33+1	Resident: 0 or 25, Non-resident corporate: 33.33+1	Resident: 0, Non-resident corporate: 33.33+1
Japan	Resident: 20\| Non-Resident: 15	Resident: 20\| Non-Resident: 20	Resident: 0\| Non-Resident: 20
Jordan	Resident: 0\| Non-Resident: 0 or 10	Resident: 5 or 7\| Non-Resident: 10	Resident: 0\| Non-Resident: 10
Kazakhstan	Resident: NA\| Non-Resident: 15	Resident: NA\| Non-Resident: 15	Resident: NA\| Non-Resident: 15
Kenya	Resident: 5, Non-Resident: 15+1	Resident: 10 to 25\| Non-Resident: 15 to 25	Resident: 5\| Non-Resident: 20
Kyrgyzstan	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 10	Resident: 10\| Non-Resident: 10
Laos	Resident: 10\| Non-Resident: 10	Resident: 10\| Non-Resident: 10	Resident: 5\| Non-Resident: 5
Latvia	Resident: NA, Non-resident: 0+1	Resident: NA, Non-resident: 0+1	Resident: NA, Non-resident: 0+1
Lebanon	Resident: 10\| Non-Resident: 10	Resident: 10\| Non-Resident: 10	Resident: NA\| Non-Resident: 7.5
Lithuania	Resident: NA\| Non-Resident: 15	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 10
Luxembourg	Resident: 15\| Non-Resident: 15	Resident: 0\| Non-Resident: 0	Resident: 0\| Non-Resident: 0
Madagascar	Resident: 0\| Non-Resident: 10	Resident: 20\| Non-Resident: 20	Resident: 0\| Non-Resident: 10
Malawi	Resident: 10\| Non-Resident: 15	Resident: 20\| Non-Resident: 15	Resident: 20\| Non-Resident: 15
Malaysia	Resident: 0\| Non-Resident: 0	Resident: 0\| Non-Resident: 0 or 15	Resident: 0\| Non-Resident: 10
Maldives	Resident: NA, Non-resident: 10+1	Resident: NA\| Non-resident: 10	Resident: NA\| Non-resident: 10
Malta	Resident: 0 or 15\| Non-Resident: 0	Resident: 0\| Non-Resident: 0	Resident: 0\| Non-Resident: 0
Mauritania	Resident: 10\| Non-Resident: 10	Resident: 10\| Non-Resident: 10	Resident: NA\| Non-Resident: 15
Mauritius	Resident: 0\| Non-Resident: 0	Resident: 0\| Non-Resident: 15	Resident: 10\| Non-Resident: 15
Mexico	Resident: 10\| Non-Resident: 10	Resident: 0.08\| Non-Resident: 4.9 to 35	Resident: NA\| Non-Resident: 5 to 35
Moldova	Resident: 6\| Non-Resident: 6	Resident: 12\| Non-Resident: 12	Resident: 12\| Non-Resident: 12
Mongolia	Resident: 10\| Non-Resident: 20	Resident: 10\| Non-Resident: 20	Resident: 10\| Non-Resident: 20
Montenegro	Resident: 15, Non-resident: 15+1	Resident: NA, Non-resident: 15+1	Resident: NA, Non-resident: 15+1
Morocco	Resident: NA\| Non-Resident: 13.5	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 10
Mozambique	Resident: 20\| Non-Resident: 20	Resident: 20\| Non-Resident: 20	Resident: 20\| Non-Resident: 20
Myanmar	Resident: 0\| Non-Resident: 0	Resident: 0\| Non-Resident: 15	Resident: 10\| Non-Resident: 15
Namibia	Resident: NA\| Non-Resident: 10 or 20	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 10
Netherlands	Resident: 15\| Non-Resident: 15	Resident: 0\| Non-Resident: 0	Resident: 0\| Non-Resident: 0
New Zealand	Resident companies: 33, Non-resident companies: 30+2	Resident companies: 28, Non-resident companies: 15+2	Resident companies: 0, Non-resident companies: 15+2
Nicaragua	Resident: 15\| Non-Resident: 15	Resident: 15\| Non-Resident: 15	Resident: 15\| Non-Resident: 15
Nigeria	Resident: 10\| Non-Resident: 10	Resident: 10\| Non-Resident: 10	Resident: 10\| Non-Resident: 10
North Macedonia	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 10
Norway	Resident: NA\| Non-Resident: 25	Resident: NA\| Non-Resident: 15	Resident: NA\| Non-Resident: 15
Oman	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 10
Pakistan	Resident: 15\| Non-Resident: 15	Resident: 15\| Non-Resident: 10	Resident: 0\| Non-Resident: 15
Palestine	Resident: NA\| Non-Resident: NA	Resident: 10\| Non-Resident: 10	Resident: 10\| Non-Resident: 10
Panama	Resident: 5, 10. or 20\| Non-Resident: 5, 10. or 20	Resident: NA\| Non-Resident: 12.5	Resident: NA\| Non-Resident: 12.5
Papua New Guinea	Resident: 0\| Non-Resident: 15	Resident: 15\| Non-Resident: 15	Resident: 0\| Non-Resident: 10
Paraguay	Resident: 8\| Non-Resident: 15	Resident: NA\| Non-Resident: 6, 15 or 30	Resident: NA\| Non-Resident: 15 or 30
Peru	Resident: NA\| Non-Resident: 5	Resident: NA\| Non-Resident: 4.99	Resident: NA\| Non-Resident: 30
Philippines	Resident: 0\| Non-resident: 15 or 25	Resident: 10, 15, or 20\| Non-resident: 20	Resident: 20\| Non-resident: 25
Poland	Resident: 19\| Non-Resident: 19	Resident: NA\| Non-Resident: 20	Resident: NA\| Non-Resident: 20
Portugal	Resident: 25\| Non-Resident: 25	Resident: 25\| Non-Resident: 0 or 25	Resident: 25\| Non-Resident: 0 or 25
Puerto Rico	Resident: NA\| Non-Resident: 15	Resident: NA\| Non-Resident: 29	Resident: NA\| Non-Resident: 29
Qatar	Resident: NA\| Non-Resident: 0	Resident: NA\| Non-Resident: 5	Resident: NA\| Non-Resident: 5
Republic of the Congo	Resident: 15\| Non-Resident: 15	Resident: 0\| Non-Resident: 5 or 20	Resident: 0\| Non-Resident: 10 or 20
Romania	Resident: 8\| Non-Resident: 8	Resident: NA\| Non-Resident: 16	Resident: NA\| Non-Resident: 16
Rwanda	Resident: 15\| Non-Resident: 15	Resident: 15\| Non-Resident: 15	Resident: 15\| Non-Resident: 15
Saint Lucia	Resident: NA\| Non-Resident: 0	Resident: NA\| Non-Resident: 15	Resident: NA\| Non-Resident: 25
Saudi Arabia	Resident: NA\| Non-Resident: 5	Resident: NA\| Non-Resident: 5	Resident: NA\| Non-Resident: 15
Senegal	Resident: 10\| Non-Resident: 10	Resident: 8 to 16\| Non-Resident: 8 to 16	Resident: 20\| Non-Resident: 20
Serbia	Resident: NA, Non-resident: 20+1	Resident: NA, Non-resident: 20+1	Resident: NA, Non-resident: 20+1
Singapore	Resident: NA\| Non-Resident: 0	Resident: NA\| Non-Resident: 15	Resident: NA\| Non-Resident: 10
Slovakia	Resident: 0 or 7\| Non-Resident: 7, 19, or 35	Resident: 0 or 19\| Non-Resident: 19 or 35	Resident: 0\| Non-Resident: 19 or 35
Slovenia	Resident: NA\| Non-Resident: 15	Resident: NA\| Non-Resident: 15	Resident: NA\| Non-Resident: 15
South Africa	Resident: 20\| Non-Resident: 20	Resident: 0\| Non-Resident: 15	Resident: 0\| Non-Resident: 15
South Korea	Resident: 0 or 14\| Non-Resident: 20	Resident: 14 or 25\| Non-Resident: 0, 14, or 20	Resident: 0\| Non-Resident: 20
Spain	Resident: 19\| Non-Resident: 19	Resident: 19\| Non-Resident: 19	Resident: 19 or 24\| Non-Resident: 19 or 24
Sri Lanka	Resident: NA\| Non-Resident: 15	Resident: NA\| Non-Resident: 5	Resident: NA\| Non-Resident: 14
Sweden	Resident: NA\| Non-Resident: 30	Resident: NA\| Non-Resident: 0	Resident: NA\| Non-Resident: 20.6
Switzerland	Resident: Between 0 and 35\| Non-Resident: Between 0 and 35	Resident: Between 0 and 35\| Non-Resident: Between 0 and 35	Resident: 0\| Non-Resident: 0
Taiwan	Resident: NA\| Non-Resident: 21	Resident: 10\| Non-Resident: 15 or 20	Resident: 10\| Non-Resident: 20
Tajikistan	Resident: 12\| Non-Resident: 12	Resident: 12\| Non-Resident: 12	Resident: NA\| Non-Resident: 15
Tanzania	Resident: 5 or 10\| Non-Resident: 5 or 10	Resident: 10\| Non-Resident: 10	Resident: 15\| Non-Resident: 15
Thailand	Resident: 10\| Non-Resident: 10	Resident: 1\| Non-Resident: 15	Resident: 3\| Non-Resident: 15
Timor-Leste	Resident: 0\| Non-Resident: 10	Resident: 10\| Non-Resident: 10	Resident: 10\| Non-Resident: 10
Trinidad and Tobago	Resident: 0\| Non-Resident: 3 or 8	Resident: 0\| Non-Resident: 15	Resident: 0\| Non-Resident: 15
Tunisia	Resident: 0 or 10\| Non-Resident: 10	Resident: 0 or 20\| Non-Resident: 10 or 20	Resident: 3 or 10\| Non-Resident: 15 or 25
Turkey	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 20
Turkmenistan	Resident: 15\| Non-Resident: 15	Resident: NA\| Non-Resident: 15	Resident: NA\| Non-Resident: 15
Uganda	Resident: 15\| Non-Resident: 15	Resident: 15\| Non-Resident: 15	Resident: NA\| Non-Resident: 15
Ukraine	Resident: NA\| Non-Resident: 15	Resident: NA\| Non-Resident: 15	Resident: NA\| Non-Resident: 15
United Arab Emirates	Resident: 0\| Non-Resident: 0	Resident: 0\| Non-Resident: 0	Resident: 0\| Non-Resident: 0
United Kingdom	Resident: 0\| Non-Resident: 0	Resident: 20\| Non-Resident: 20	Resident: 20\| Non-Resident: 20
United States	Resident: NA\| Non-Resident: 30	Resident: NA\| Non-Resident: 30	Resident: NA\| Non-Resident: 30
Uruguay	Resident: 0, 7, or 12\| Non-Resident: 0 or 7	Resident: 0, 7, or 12\| Non-Resident: 0, 7, or 12	Resident: 0 or 12\| Non-Resident: 0 or 12
Uzbekistan	Resident: 5\| Non-Resident: 10	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 20
Venezuela	Resident: 34\| Non-Resident: 34	Resident: 0 or 5\| Non-Resident: 34 on 95	Resident: 0 Non-Resident: 34 on 90
Vietnam	Treaty: 0\| Non-Treaty: 0	Treaty: 0, 10, or 15\| Non-Treaty: 5	Treaty: 5, 7, 7.5, 10, or 15\| Non-Treaty: 10
Zambia	Resident: 15\| Non-Resident: 20	Resident: 15\| Non-Resident: 20	Resident: 15\| Non-Resident: 20
Zimbabwe	Resident: NA\| Non-Resident: 15	Resident: 15\| Non-Resident: 0	Resident: NA\| Non-Resident: 15

Quick answers

Where does this withholding tax rates by country data come from?: Rankodex compiles it from World Population Review and the primary sources it cites: Withholding tax (WHT) rates - Worldwide Tax Summaries.


Albania	Resident: NA\| Non-Resident: 8	Resident: NA\| Non-Resident: 15	Resident: NA\| Non-Resident: 15
Algeria	Resident: 15\| Non-Resident: 15	Resident: 10\| Non-Resident: 10	Resident: 0\| Non-Resident: 30
Angola	Resident: 10\| Non-Resident: 10	Resident: 10\| Non-Resident: 10	Resident: 15\| Non-Resident: 15
Argentina	Registered taxpayer:, Resident: 0 or 7+4	Registered taxpayer:, Resident: 6+4	Registered taxpayer:, Resident: 6+4
Armenia	Resident: NA\| Non-Resident: 5	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 10
Australia	Resident: 0\| Non-Resident: 30	Resident: 0\| Non-Resident: 10	Resident: 0\| Non-Resident: 30
Austria	Resident: 0 or 27.5\| Non-Resident: 0 or 27.5	Resident: 0, 23, or 27.5\| Non-Resident: 0	Resident: 0\| Non-Resident: 0 or 20
Azerbaijan	Resident: 5\| Non-Resident: 5	Resident: 10\| Non-Resident: 10	Resident: 14\| Non-Resident: 14
Barbados	Resident Individual: 15 or NA, Resident Company: NA+1	Resident Individual: 15, Resident Company: 15+1	Resident Individual: NA, Resident Company: NA+1
Belgium	Resident: 30\| Non-Resident: 30	Resident: 30\| Non-Resident: 30	Resident: 30\| Non-Resident: 30
Bolivia	Resident: NA\| Non-Resident: 12.5	Resident: NA\| Non-Resident: 12.5	Resident: NA\| Non-Resident: 12.5
Bosnia and Herzegovina	Federation of Bosnia and Herzegovina: 5, Republika Srpska: 10+1	Federation of Bosnia and Herzegovina: 10, Republika Srpska: 10+1	Federation of Bosnia and Herzegovina: 10, Republika Srpska: 10+1
Botswana	Resident: 10\| Non-Resident: 10	Resident: 10\| Non-Resident: 15	Resident: NA\| Non-Resident: 15
Brazil	Resident individuals: NA, Non-resident: 0+1	Resident individuals: 15 to 22.5, Non-resident: 15+1	Resident individuals: NA, Non-resident: 15+1
Bulgaria	EU Resident: 0\| Non-Resident: 5	Resident: 0 or 10\| Non-Resident: 10	Resident: 0 or 10\| Non-Resident: 10
Cambodia	Resident: NA\| Non-Resident: 15	Resident: 15\| Non-Resident: 14	Resident: 15\| Non-Resident: 14
Cameroon	Resident: 16.5\| Non-Resident: 16.5	Resident: 16.5\| Non-Resident: 16.5	Resident: 0\| Non-Resident: 15
Canada	Resident: NA\| Non-Resident: 25	Resident: NA\| Non-Resident: 25	Resident: NA\| Non-Resident: 25
Cape Verde	Resident: NA\| Non-Resident: NA	Resident: 20\| Non-Resident: 20	Resident: 20\| Non-Resident: 20
Chad	Resident: 20, Non-resident outside CEMAC area: 20+1	Resident: NA, Non-resident outside CEMAC area: 25+1	Resident: NA, Non-resident outside CEMAC area: 25+1
Chile	Resident: NA\| Non-Resident: 35	Resident: NA\| Non-Resident: 4 or 35	Resident: NA\| Non-Resident: 30
China	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 10
Colombia	Resident: Between 0 and 20\| Non-Resident: 20	Resident: Between 0 and 20\| Non-Resident: 20	Resident: Between 0 and 20\| Non-Resident: 20
Costa Rica	Resident: 15\| Non-Resident: 15	Resident: NA\| Non-Resident: 5.5 or 15	Resident: NA\| Non-Resident: 25
Croatia	Resident corporations: 0, Non-Residen corporationst: 10+2	Resident corporations: 0, Non-Residen corporationst: 15+2	Resident corporations: 0, Non-Residen corporationst: 15+2
Cyprus	Resident: 0\| Non-Resident: 0	Resident: 17\| Non-Resident: 0	Resident: 0\| Non-Resident: 10
Czechia	Resident: 15\| Non-Resident: 15	Resident: 0\| Non-Resident: 15	Resident: 0\| Non-Resident: 15
Denmark	Resident: 27\| Non-Resident: 27	Resident: 22\| Non-Resident: 22	Resident: 22\| Non-Resident: 22
Dominican Republic	Resident: 10\| Non-Resident: 10	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 27
DR Congo	Resident: 10 or 20\| Non-Resident: 10 or 20	Resident: 0\| Non-Resident: 0 or 20	Resident: 20\| Non-Resident: 20
Ecuador	Resident: 0 to 25\| Non-Resident: 0, 10, or 14.8	Resident: 0 to 2\| Non-Resident: 0 or 25	Resident: 8\| Non-Resident: 0, 25, or 37
Egypt	Resident: 5 or 10\| Non-Resident: 5 or 10	Resident: NA\| Non-Resident: 20	Resident: NA\| Non-Resident: 20
El Salvador	Resident: 5, Non-Resident: 5+1	Resident: 10, Non-Resident: 0 or 20+1	Resident: 5 or 10, Non-Resident: 20+1
Equatorial Guinea	Resident: 10\| Non-Resident: 25	Resident: 10\| Non-Resident: 25	Resident: 10\| Non-Resident: 10
Estonia	Resident corporate: 0, Resident individual: 0 or 7+2	Resident corporate: 0, Resident individual: 20+2	Resident corporate: 0, Resident individual: 20+2
Eswatini	Resident: NA\| Non-Resident: 15	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 15
Ethiopia	Resident: 10\| Non-Resident: 10	Resident: 5 or 10\| Non-Resident: 5 or 10	Resident: 5\| Non-Resident: 5
Fiji	Resident: 0\| Non-Resident: 0	Resident: 10\| Non-Resident: 10	Resident: 5\| Non-Resident: 5
Finland	Varies on a case-to-case basis	Varies on a case-to-case basis	Varies on a case-to-case basis
France	Resident: NA, Non-resident (companies): 25+1	Resident: NA, Non-resident (companies): 0+1	Resident: NA, Non-resident (companies): 25+1
Gabon	Resident: 20\| Non-Resident: 20	Resident: NA\| Non-Resident: 20	Resident: NA\| Non-Resident: 20
Georgia	Resident: NA\| Non-Resident: 5	Resident: NA\| Non-Resident: 5	Resident: NA\| Non-Resident: 5
Germany	Resident: 25\| Non-Resident: 25	Resident: 25\| Non-Resident: 0	Resident: 0\| Non-Resident: 15
Ghana	Resident: 8\| Non-Resident: 8	Resident: 8\| Non-Resident: 8	Resident: 15\| Non-Resident: 15
Greece	Resident: 5\| Non-Resident: 5	Resident: 15\| Non-Resident: 15	Resident: 20\| Non-Resident: 20
Greenland	Resident: 36 to 44\| Non-resident: 36 to 44	Resident: 25\| Non-resident: 25	Resident: 30\| Non-resident: 30
Guatemala	Resident: NA\| Non-Resident: 5	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 15
Guyana	Resident: 0\| Non-Resident: 20	Resident: 0\| Non-Resident: 20	Resident: 0\| Non-Resident: 20
Honduras	Resident: 10\| Non-Resident: 10	Resident: 10\| Non-Resident: 10	Resident: 25\| Non-Resident: 25
Hong Kong	Resident: 0\| Non-Resident: 0	Resident: 0\| Non-Resident: 0	Resident: 0\| Non-Resident: 2.475 to 4.95
Hungary	Resident: 0\| Non-Resident: 0	Resident: 0\| Non-Resident: 0	Resident: 0\| Non-Resident: 0
Iceland	Resident: 22\| Non-Resident: 21	Resident: 22\| Non-Resident: 13	Resident: 0\| Non-Resident: 22
India	Resident: 10\| Non-Resident: 20	Resident: 10\| Non-Resident: 5 to 40	Resident: 2 to 10\| Non-Resident: 20
Indonesia	Resident: 10\| Non-Resident: 20	Resident: 10, 15, or 20\| Non-Resident: 20	Resident: 15\| Non-Resident: 20
Iraq	Resident: NA\| Non-Resident: NA	Resident: 1.8 to 10\| Non-Resident: 15	Resident: 1.8 to 10\| Non-Resident: 15
Ireland	Resident: 25\| Non-Resident: 25	Resident: 20\| Non-Resident: 20	Resident: 20\| Non-Resident: 20
Isle of Man	Resident: 0\| Non-Resident: 0	Resident: 0\| Non-Resident: 0	Resident: 0\| Non-Resident: 0
Israel	Resident: 0 or 23\| Non-Resident: 25 or 30	Resident: 23\| Non-Resident: 23	Resident: 30\| Non-Resident: 23
Italy	Resident: 0\| Non-Resident: 26	Resident: 0 or 26\| Non-Resident: 26	Resident: 0\| Non-Resident: 30
Ivory Coast	Resident: 15\| Non-Resident: 15	Resident: 18\| Non-Resident: 18	Resident: NA\| Non-Resident: 20
Jamaica	Resident: 0 or 15, Non-resident corporate: 33.33+1	Resident: 0 or 25, Non-resident corporate: 33.33+1	Resident: 0, Non-resident corporate: 33.33+1
Japan	Resident: 20\| Non-Resident: 15	Resident: 20\| Non-Resident: 20	Resident: 0\| Non-Resident: 20
Jordan	Resident: 0\| Non-Resident: 0 or 10	Resident: 5 or 7\| Non-Resident: 10	Resident: 0\| Non-Resident: 10
Kazakhstan	Resident: NA\| Non-Resident: 15	Resident: NA\| Non-Resident: 15	Resident: NA\| Non-Resident: 15
Kenya	Resident: 5, Non-Resident: 15+1	Resident: 10 to 25\| Non-Resident: 15 to 25	Resident: 5\| Non-Resident: 20
Kyrgyzstan	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 10	Resident: 10\| Non-Resident: 10
Laos	Resident: 10\| Non-Resident: 10	Resident: 10\| Non-Resident: 10	Resident: 5\| Non-Resident: 5
Latvia	Resident: NA, Non-resident: 0+1	Resident: NA, Non-resident: 0+1	Resident: NA, Non-resident: 0+1
Lebanon	Resident: 10\| Non-Resident: 10	Resident: 10\| Non-Resident: 10	Resident: NA\| Non-Resident: 7.5
Lithuania	Resident: NA\| Non-Resident: 15	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 10
Luxembourg	Resident: 15\| Non-Resident: 15	Resident: 0\| Non-Resident: 0	Resident: 0\| Non-Resident: 0
Madagascar	Resident: 0\| Non-Resident: 10	Resident: 20\| Non-Resident: 20	Resident: 0\| Non-Resident: 10
Malawi	Resident: 10\| Non-Resident: 15	Resident: 20\| Non-Resident: 15	Resident: 20\| Non-Resident: 15
Malaysia	Resident: 0\| Non-Resident: 0	Resident: 0\| Non-Resident: 0 or 15	Resident: 0\| Non-Resident: 10
Maldives	Resident: NA, Non-resident: 10+1	Resident: NA\| Non-resident: 10	Resident: NA\| Non-resident: 10
Malta	Resident: 0 or 15\| Non-Resident: 0	Resident: 0\| Non-Resident: 0	Resident: 0\| Non-Resident: 0
Mauritania	Resident: 10\| Non-Resident: 10	Resident: 10\| Non-Resident: 10	Resident: NA\| Non-Resident: 15
Mauritius	Resident: 0\| Non-Resident: 0	Resident: 0\| Non-Resident: 15	Resident: 10\| Non-Resident: 15
Mexico	Resident: 10\| Non-Resident: 10	Resident: 0.08\| Non-Resident: 4.9 to 35	Resident: NA\| Non-Resident: 5 to 35
Moldova	Resident: 6\| Non-Resident: 6	Resident: 12\| Non-Resident: 12	Resident: 12\| Non-Resident: 12
Mongolia	Resident: 10\| Non-Resident: 20	Resident: 10\| Non-Resident: 20	Resident: 10\| Non-Resident: 20
Montenegro	Resident: 15, Non-resident: 15+1	Resident: NA, Non-resident: 15+1	Resident: NA, Non-resident: 15+1
Morocco	Resident: NA\| Non-Resident: 13.5	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 10
Mozambique	Resident: 20\| Non-Resident: 20	Resident: 20\| Non-Resident: 20	Resident: 20\| Non-Resident: 20
Myanmar	Resident: 0\| Non-Resident: 0	Resident: 0\| Non-Resident: 15	Resident: 10\| Non-Resident: 15
Namibia	Resident: NA\| Non-Resident: 10 or 20	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 10
Netherlands	Resident: 15\| Non-Resident: 15	Resident: 0\| Non-Resident: 0	Resident: 0\| Non-Resident: 0
New Zealand	Resident companies: 33, Non-resident companies: 30+2	Resident companies: 28, Non-resident companies: 15+2	Resident companies: 0, Non-resident companies: 15+2
Nicaragua	Resident: 15\| Non-Resident: 15	Resident: 15\| Non-Resident: 15	Resident: 15\| Non-Resident: 15
Nigeria	Resident: 10\| Non-Resident: 10	Resident: 10\| Non-Resident: 10	Resident: 10\| Non-Resident: 10
North Macedonia	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 10
Norway	Resident: NA\| Non-Resident: 25	Resident: NA\| Non-Resident: 15	Resident: NA\| Non-Resident: 15
Oman	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 10
Pakistan	Resident: 15\| Non-Resident: 15	Resident: 15\| Non-Resident: 10	Resident: 0\| Non-Resident: 15
Palestine	Resident: NA\| Non-Resident: NA	Resident: 10\| Non-Resident: 10	Resident: 10\| Non-Resident: 10
Panama	Resident: 5, 10. or 20\| Non-Resident: 5, 10. or 20	Resident: NA\| Non-Resident: 12.5	Resident: NA\| Non-Resident: 12.5
Papua New Guinea	Resident: 0\| Non-Resident: 15	Resident: 15\| Non-Resident: 15	Resident: 0\| Non-Resident: 10
Paraguay	Resident: 8\| Non-Resident: 15	Resident: NA\| Non-Resident: 6, 15 or 30	Resident: NA\| Non-Resident: 15 or 30
Peru	Resident: NA\| Non-Resident: 5	Resident: NA\| Non-Resident: 4.99	Resident: NA\| Non-Resident: 30
Philippines	Resident: 0\| Non-resident: 15 or 25	Resident: 10, 15, or 20\| Non-resident: 20	Resident: 20\| Non-resident: 25
Poland	Resident: 19\| Non-Resident: 19	Resident: NA\| Non-Resident: 20	Resident: NA\| Non-Resident: 20
Portugal	Resident: 25\| Non-Resident: 25	Resident: 25\| Non-Resident: 0 or 25	Resident: 25\| Non-Resident: 0 or 25
Puerto Rico	Resident: NA\| Non-Resident: 15	Resident: NA\| Non-Resident: 29	Resident: NA\| Non-Resident: 29
Qatar	Resident: NA\| Non-Resident: 0	Resident: NA\| Non-Resident: 5	Resident: NA\| Non-Resident: 5
Republic of the Congo	Resident: 15\| Non-Resident: 15	Resident: 0\| Non-Resident: 5 or 20	Resident: 0\| Non-Resident: 10 or 20
Romania	Resident: 8\| Non-Resident: 8	Resident: NA\| Non-Resident: 16	Resident: NA\| Non-Resident: 16
Rwanda	Resident: 15\| Non-Resident: 15	Resident: 15\| Non-Resident: 15	Resident: 15\| Non-Resident: 15
Saint Lucia	Resident: NA\| Non-Resident: 0	Resident: NA\| Non-Resident: 15	Resident: NA\| Non-Resident: 25
Saudi Arabia	Resident: NA\| Non-Resident: 5	Resident: NA\| Non-Resident: 5	Resident: NA\| Non-Resident: 15
Senegal	Resident: 10\| Non-Resident: 10	Resident: 8 to 16\| Non-Resident: 8 to 16	Resident: 20\| Non-Resident: 20
Serbia	Resident: NA, Non-resident: 20+1	Resident: NA, Non-resident: 20+1	Resident: NA, Non-resident: 20+1
Singapore	Resident: NA\| Non-Resident: 0	Resident: NA\| Non-Resident: 15	Resident: NA\| Non-Resident: 10
Slovakia	Resident: 0 or 7\| Non-Resident: 7, 19, or 35	Resident: 0 or 19\| Non-Resident: 19 or 35	Resident: 0\| Non-Resident: 19 or 35
Slovenia	Resident: NA\| Non-Resident: 15	Resident: NA\| Non-Resident: 15	Resident: NA\| Non-Resident: 15
South Africa	Resident: 20\| Non-Resident: 20	Resident: 0\| Non-Resident: 15	Resident: 0\| Non-Resident: 15
South Korea	Resident: 0 or 14\| Non-Resident: 20	Resident: 14 or 25\| Non-Resident: 0, 14, or 20	Resident: 0\| Non-Resident: 20
Spain	Resident: 19\| Non-Resident: 19	Resident: 19\| Non-Resident: 19	Resident: 19 or 24\| Non-Resident: 19 or 24
Sri Lanka	Resident: NA\| Non-Resident: 15	Resident: NA\| Non-Resident: 5	Resident: NA\| Non-Resident: 14
Sweden	Resident: NA\| Non-Resident: 30	Resident: NA\| Non-Resident: 0	Resident: NA\| Non-Resident: 20.6
Switzerland	Resident: Between 0 and 35\| Non-Resident: Between 0 and 35	Resident: Between 0 and 35\| Non-Resident: Between 0 and 35	Resident: 0\| Non-Resident: 0
Taiwan	Resident: NA\| Non-Resident: 21	Resident: 10\| Non-Resident: 15 or 20	Resident: 10\| Non-Resident: 20
Tajikistan	Resident: 12\| Non-Resident: 12	Resident: 12\| Non-Resident: 12	Resident: NA\| Non-Resident: 15
Tanzania	Resident: 5 or 10\| Non-Resident: 5 or 10	Resident: 10\| Non-Resident: 10	Resident: 15\| Non-Resident: 15
Thailand	Resident: 10\| Non-Resident: 10	Resident: 1\| Non-Resident: 15	Resident: 3\| Non-Resident: 15
Timor-Leste	Resident: 0\| Non-Resident: 10	Resident: 10\| Non-Resident: 10	Resident: 10\| Non-Resident: 10
Trinidad and Tobago	Resident: 0\| Non-Resident: 3 or 8	Resident: 0\| Non-Resident: 15	Resident: 0\| Non-Resident: 15
Tunisia	Resident: 0 or 10\| Non-Resident: 10	Resident: 0 or 20\| Non-Resident: 10 or 20	Resident: 3 or 10\| Non-Resident: 15 or 25
Turkey	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 20
Turkmenistan	Resident: 15\| Non-Resident: 15	Resident: NA\| Non-Resident: 15	Resident: NA\| Non-Resident: 15
Uganda	Resident: 15\| Non-Resident: 15	Resident: 15\| Non-Resident: 15	Resident: NA\| Non-Resident: 15
Ukraine	Resident: NA\| Non-Resident: 15	Resident: NA\| Non-Resident: 15	Resident: NA\| Non-Resident: 15
United Arab Emirates	Resident: 0\| Non-Resident: 0	Resident: 0\| Non-Resident: 0	Resident: 0\| Non-Resident: 0
United Kingdom	Resident: 0\| Non-Resident: 0	Resident: 20\| Non-Resident: 20	Resident: 20\| Non-Resident: 20
United States	Resident: NA\| Non-Resident: 30	Resident: NA\| Non-Resident: 30	Resident: NA\| Non-Resident: 30
Uruguay	Resident: 0, 7, or 12\| Non-Resident: 0 or 7	Resident: 0, 7, or 12\| Non-Resident: 0, 7, or 12	Resident: 0 or 12\| Non-Resident: 0 or 12
Uzbekistan	Resident: 5\| Non-Resident: 10	Resident: NA\| Non-Resident: 10	Resident: NA\| Non-Resident: 20
Venezuela	Resident: 34\| Non-Resident: 34	Resident: 0 or 5\| Non-Resident: 34 on 95	Resident: 0 Non-Resident: 34 on 90
Vietnam	Treaty: 0\| Non-Treaty: 0	Treaty: 0, 10, or 15\| Non-Treaty: 5	Treaty: 5, 7, 7.5, 10, or 15\| Non-Treaty: 10
Zambia	Resident: 15\| Non-Resident: 20	Resident: 15\| Non-Resident: 20	Resident: 15\| Non-Resident: 20
Zimbabwe	Resident: NA\| Non-Resident: 15	Resident: 15\| Non-Resident: 0	Resident: NA\| Non-Resident: 15