Tax rate:%
*Footnote
Domestic Withholding Tax Rates for United Kingdom
Dividends: 0
Interest: 0/20
Royalties: 20 *
| Treaty Partner |
Ownership |
Dividends * |
Interest |
Royalties |
| Antigua & Barbuda |
- |
0 |
D * |
0 |
| Argentina |
- |
0 |
0/12 * |
3/5/10/15 * |
| Australia |
- |
0 |
0/10 * |
5 |
| Austria |
- |
0 |
0 |
0/10 * |
| Azerbaijan |
- |
0 |
10 |
5/10 * |
| Bangladesh |
- |
0 |
7.5/10 * |
10 |
| Barbados * |
- |
0 * |
15 * |
0/4.5 * |
| Belarus * |
- |
0 * |
0 * |
0 * |
| Belgium * |
- |
0 * |
0/15 * |
0 * |
| Belize |
- |
0 |
D * |
0 |
| Bolivia |
- |
0 |
15 |
15 |
| Bosnia-Herzegovina |
- |
0 * |
10 * |
10 * |
| Botswana |
- |
0 |
10 |
10 |
| British Virgin Islands |
- |
D * |
D * |
D * |
| Brunei |
- |
0 |
D * |
0 |
| Bulgaria |
- |
0 |
0 |
0 |
| Canada |
- |
0 |
0/10 * |
0/10 * |
| Chile |
- |
0 |
5/15 * |
5/10 * |
| China * |
- |
0 * |
10 * |
7/10 * |
| Croatia |
- |
0 * |
10 * |
10 * |
| Cyprus |
- |
0 |
0/10 * |
0/5 * |
| Czech Republic |
- |
0 |
0 |
0/10 * |
| Denmark |
- |
0 |
0 |
0 |
| Egypt |
- |
0 |
15 |
15 |
| Estonia |
- |
0 |
0/10 * |
0/5/10 * |
| Falkland Islands |
- |
0 |
0 |
0 |
| Faroe Islands |
- |
0 |
0 |
0 |
| Fiji |
- |
0 |
10 |
0/15 * |
| Finland |
- |
0 |
0 |
0 |
| France |
- |
0 |
0 |
0 |
| Gambia |
- |
0 |
15 |
12.5 |
| Georgia |
- |
0 |
0 |
0 |
| Germany |
- |
0 |
0 |
0 |
| Ghana |
- |
0 |
12.5 |
12.5 |
| Greece |
- |
0 |
0 |
0 |
| Grenada |
- |
0 |
D * |
0 |
| Guyana |
- |
0 |
15 |
10/D * |
| Hong Kong |
- |
0 |
0 |
3 |
| Hungary |
- |
0 |
0 |
0 |
| Iceland |
- |
0 |
0 |
0 |
| India * |
- |
0 * |
10/15 * |
10/15 * |
| Indonesia |
- |
0 |
10 |
10/15 * |
| Ireland |
- |
0 |
0 |
0 |
| Isle of Man |
- |
0 |
D * |
D * |
| Israel |
- |
0 |
15 |
0/15 * |
| Italy |
- |
0 |
0/10 * |
0/8 * |
| Ivory Coast |
- |
0 |
15 |
10 |
| Jamaica |
- |
0 |
12.5 |
10 |
| Japan |
- |
0 |
10 |
0 |
| Jordan |
- |
0 |
10 |
10 |
| Kazakhstan |
- |
0 |
10 |
10 |
| Kenya |
- |
0 |
15 |
15 |
| Kiribati |
- |
0 |
D * |
0 |
| Korea (R.O.K.) |
- |
0 |
10 |
2/10 * |
| Kuwait |
- |
0 |
0 |
10 |
| Latvia |
- |
0 |
0/10 * |
0/5/10 * |
| Lesotho |
- |
0 |
10 |
10 |
| Libya |
- |
0 |
0 |
0 |
| Lithuania |
- |
0 |
0/10 * |
0/5/10 * |
| Luxembourg |
- |
0 |
0 |
0/5 * |
| Macedonia |
- |
0 |
10 |
0 |
| Malawi |
- |
0 |
0/D * |
0/D * |
| Malaysia |
- |
0 |
10 |
8 |
| Malta |
- |
0 |
0/10 * |
0/10 * |
| Mauritius |
- |
0 |
0/D * |
15 |
| Mexico |
- |
0 * |
5/10/15 * |
10 |
| Moldova |
- |
0 |
5 |
5 |
| Mongolia |
- |
0 |
7/10 * |
5 |
| Montenegro |
- |
0 * |
10 * |
10 * |
| Montserrat |
- |
0 |
D * |
0 |
| Morocco |
- |
0 |
10 |
10 |
| Myanmar |
- |
0 |
D * |
0/D * |
| Namibia |
- |
0 * |
10 * |
0 * |
| Netherlands |
- |
0 |
0 |
0 |
| New Zealand |
- |
0 |
10 |
10 |
| Nigeria |
- |
0 |
12.5 |
12.5 |
| Norway |
- |
0 |
0 |
0 |
| Oman |
- |
0 |
0 |
8 |
| Pakistan |
- |
0 |
15 |
12.5 |
| Papua New Guinea |
- |
0 |
10 |
10 |
| Philippines |
- |
0 |
10/15 * |
15/20 * |
| Poland |
- |
0 |
0/5 * |
0/5 * |
| Portugal |
- |
0 |
0/10 * |
0/5 * |
| Qatar |
- |
0 |
0 |
5 |
| Romania |
- |
0 |
0/10 * |
0/10/15 * |
| Russia |
- |
0 |
0 |
0 |
| Saudi Arabia |
- |
0 |
0 |
5/8 * |
| Serbia |
- |
0 * |
10 * |
10 * |
| Sierra Leone |
- |
0 |
D * |
0 |
| Singapore * |
- |
0 * |
10 * |
10 * |
| Slovakia |
- |
0 |
0 |
0/10 * |
| Slovenia |
- |
0 |
0/5 * |
0/5 * |
| Solomon Islands |
- |
0 |
D * |
0 |
| South Africa |
- |
0 |
0 |
0 |
| Spain |
- |
0 |
0/12 * |
0/10 * |
| Sri Lanka |
- |
0 |
10 |
0/10 * |
| St. Kitts & Nevis |
- |
0 |
D * |
0 |
| Sudan |
- |
0 |
15 |
10 |
| Swaziland |
- |
0 |
D * |
0 |
| Sweden |
- |
0 |
0 |
0 |
| Switzerland |
- |
0 |
0 |
0 |
| Taiwan |
- |
0 |
10 |
10 |
| Tajikistan |
- |
0 * |
0 * |
0 * |
| Thailand |
- |
0 |
10/20 * |
5/15 * |
| Trinidad & Tobago |
- |
0 |
10 |
0/10 * |
| Tunisia |
- |
0 |
10/12 * |
15 |
| Turkey |
- |
0 |
15 |
10 |
| Turkmenistan |
- |
0 * |
0 * |
0 * |
| Tuvalu |
- |
0 |
D * |
0 |
| Uganda |
- |
0 |
15 |
15 |
| Ukraine |
- |
0 |
0 |
0 |
| United States |
- |
0 |
0 |
0 |
| Uzbekistan |
- |
0 |
5 |
5 |
| Venezuela |
- |
0 |
5 |
5/7 * |
| Vietnam |
- |
0 |
10 |
10 |
| Zambia |
- |
0 |
10 |
10 |
| Zimbabwe |
- |
0 |
10 |
10 |
Note1: The U.K. does not normally impose withholding tax on dividends. However, from 1 January 2007, a listed company that has the special tax status of a Real Estate Investment Trust is required to deduct tax at 20% from dividends paid to nonresidents. The rate may be reduced by a tax treaty.
Note 2:A 20% withholding tax is generally imposed on interest payments to nonresidents, unless the rate is lowered under a tax treaty. Interest payments to qualifying EU companies may be exempt if they satisfy the conditions for application of the EU interest and royalties directive.
Note 3:A 20% withholding tax is generally imposed on royalty payments to nonresidents, unless the rate is lowered under a tax treaty. Royalty payments to qualifying EU companies may be exempt if they satisfy the conditions for application of the EU interest and royalties directive.
