img

Compare Countries By Withholding Tax

Withholding taxes are imposed at source of income and are often applied to dividends, interest, royalties, rent and similar payments.

img

This page summarizes withholding tax rates on dividends and interest for residents and non-residents in European countries.

Country Dividends, Residends Dividends, Non-Residends Interest, Residends Interest, Non-Residends
 Andorra 0.00% 10.00% 0.00% 10.00%
 Anguilla[1] 0.00% 0.00% 0.00% 0.00%
 Austria 25.00% 25.00% 25.00% 0.00%
 Belgium 25.00% 25.00% 15.00% 15.00%
 Bermuda[1] 0.00% 0.00% 0.00% 0.00%
 British Virgin Islands[1] n/a n/a n/a n/a
 Bulgaria n/a n/a n/a n/a
 Cayman Islands[1] 0.00% 0.00% 0.00% 0.00%
 Croatia n/a n/a n/a n/a
 Curacao[2] 0.00% 0.00% 0.00% 0.00%
 Cyprus 0.00% 0.00% 0.00% 0.00%
 Czech Republic n/a n/a n/a n/a
 Denmark 27.00% 27.00% 0.00% 0.00%
 Estonia n/a n/a n/a n/a
 Finland n/a n/a n/a n/a
 France 21.00% 30.00% 24.00% 0.00%
 Germany 26.00% 26.00% 26.00% 0.00%
 Gibraltar[1] 0.00% 0.00% 0.00% 0.00%
 Greece n/a n/a n/a n/a
 Guernsey[1] 20.00% 0.00% 0.00% 0.00%
 Hungary 16.00% 16.00% 16.00% 16.00%
 Iceland n/a n/a n/a n/a
 Ireland n/a n/a n/a n/a
 Isle of Man[1] n/a n/a n/a n/a
 Italy 20.00% 20.00% 20.00% 0.00%
 Jersey[1] 20.00% 0.00% 0.00% 0.00%
 Latvia 10.00% 10.00% 10.00% 10.00%
 Liechtenstein 0.00% 0.00% 0.00% 0.00%
 Lithuania n/a n/a n/a n/a
 Luxembourg 0.00% 15.00% 10.00% 0.00%
 Macedonia n/a n/a n/a n/a
 Malta 15.00% 0.00% 15.00% 0.00%
 Monaco 0.00% 0.00% 0.00% 0.00%
 Montenegro n/a n/a n/a n/a
 Netherlands 15.00% 15.00% 0.00% 0.00%
 Norway 0.00% 25.00% 0.00% 0.00%
 Poland n/a n/a n/a n/a
 Portugal n/a n/a n/a n/a
 Romania n/a n/a n/a n/a
 San Marino 0.00% 0.00% 11.00% 11.00%
 Serbia n/a n/a n/a n/a
 Slovakia n/a n/a n/a n/a
 Slovenia n/a n/a n/a n/a
 Spain 21.00% 21.00% 21.00% 0.00%
 Sweden 30.00% 30.00% 30.00% 0.00%
 Switzerland 35.00% 35.00% 35.00% 35.00%
 Turkey n/a n/a n/a n/a
 Turks and Caicos Islands[1] n/a n/a n/a n/a
 United Kingdom 0.00% 0.00% 20.00% 0.00%
 

[1]  Dependent territory of the United Kingdom.

[2]  Dependent territory of the Netherlands.