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Quick tax treaty rates finder note


Domestic Withholding Tax Rates for Philippines
Dividends 15/30
Interest 20
Royalties 30



All rates expressed as %
To view notes, click on the *
Effective treaties that have been renegotiated or where a protocol to the current treaty has been signed but is not yet in effect have an * next to the country name (e.g. Belgium*).
Treaties signed but not in effect are marked in ITALICS BLUE.
Treaties terminated are marked in ITALICS RED.

Treaty Partner Ownership Dividends Interest Royalties
Australia  
- 
15/25
10/15
15/25
Austria  
10 
10/25
10/15
10/15
Bahrain  
10 
10/15
10 
10/15
Bangladesh  
25 
10/15
15 
15 
Belgium  
10 
10/15
10 
15 
Brazil  
- 
15/25
10/15
15/25
Canada  
10 
15/25
10/15
25 
China  
10 
10/15
10 
10/15
Czech Republic  
10 
10/15
10 
10/15
Denmark  
25 
10/15
10 
15 
Finland  
10 
15 
10/15
15/25
France  
10 
10/15
10/15
15 
Germany  
25 
10/15
10/15
10/15
Hungary  
25 
15/20
15 
15 
India  
10 
15/20
10/15
15 
Indonesia 
25 
15/20
10/15
15/25
Israel  
10 
10/15
10 
15 
Italy  
- 
15 
10/15
15/25
Japan  
10 
10/15
10 
10/15
Korea (R.O.K.)  
25 
10/25
10/15
10/15
Malaysia  
- 
15/25
15 
15/25
Netherlands  
10 
10/15
10/15
10/15
New Zealand  
- 
15 
10/15
15 
Nigeria  
- 
D
D
D
Norway  
10 
15/25
15 
7.5/10/25
Pakistan  
25 
15/25
10/15
15/25
Poland  
25 
10/15
10 
15 
Romania  
25 
10/15
10/15/25
15/25
Russia  
- 
15 
15 
15 
Singapore  
15 
15/25
10/15
15/25
Spain  
10 
10/15
10/15
10/15/20
Sweden  
25 
10/15
10 
15 
Switzerland  
10 
10/15
10 
15 
Thailand  
- 
15 
10/15
15/25
United Arab Emirates  
10 
10/15
10/15
10 
United Kingdom  
10 
15/25
10/15
15/25
United States  
10 
20/25
10/15
15/25
Vietnam  
25 
10/15
15 
15 



 

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