MyWHTWithholding tax rates by country
78 countries. Updated 15 Oct 2026.
| Country | RoyaltiesSoftware, ads | TechnicalServices | InterestLoans |
|---|---|---|---|
| Albania | 10% | 10% | 10% |
| Argentina | 10% | 10% | 15% |
| Australia | 10% | NIL | 15% |
| Austria | 10% | 10% | 15% |
| Bahrain | 8% | 10% | 5% |
| Bangladesh | 10% | 10% | 15% |
| Belgium | 10% | 10% | 15/10%1 |
| Bosnia & Herzegovina | 8% | 10% | 10% |
| Brunei | 10% | 10% | 10% |
| Cambodia | 10% | 10% | 10% |
| Canada | 10% | 10% | 15% |
| Chile | 10% | 5% | 15% |
| China | 10% | 10% | 10% |
| Chinese Taipei | 10% | 7.5% | 10% |
| Croatia | 10% | 10% | 10% |
| Czech Republic | 10% | 10% | 12% |
| Denmark | 10% | 10% | 15% |
| Egypt | 10% | 10% | 15% |
| Fiji | 10% | 10% | 15% |
| Finland | 10% | 10% | 15% |
| France | 10% | 10% | 15% |
| Germany | 7% | 7% | 10% |
| Hong Kong | 8% | 5% | 10% |
| Hungary | 10% | 10% | 15% |
| India | 10% | 10% | 10% |
| Indonesia | 10% | 10% | 10% |
| Iran | 10% | 10% | 15% |
| Ireland | 8% | 10% | 10% |
| Italy | 10% | 10% | 15% |
| Japan | 10% | 10% | 10% |
| Jordan | 10% | 10% | 15% |
| Kazakhstan | 10% | 10% | 10% |
| Kuwait | 10% | 10% | 10% |
| Kyrgyz Republic | 10% | 10% | 10% |
| Laos | 10% | 10% | 10% |
| Lebanon | 8% | 10% | 10% |
| Luxembourg | 8% | 8% | 10% |
| Malta | 10% | 10% | 15% |
| Mauritius | 10% | 10% | 15% |
| Mongolia | 10% | 10% | 10% |
| Morocco | 10% | 10% | 10% |
| Myanmar | 10% | 10% | 10% |
| Namibia | 5% | 5% | 10% |
| Netherlands | 8% | 8% | 10% |
| New Zealand | 10% | 10% | 15% |
| Norway | 10% | 10% | 15% |
| Pakistan | 10% | 10% | 15% |
| Papua New Guinea | 10% | 10% | 15% |
| Philippines | 10% | 10% | 15% |
| Poland | 8% | 8% | 10% |
| Qatar | 8% | 8% | 5% |
| Romania | 10% | 10% | 15% |
| Russia | 10% | 10% | 10% |
| San Marino | 10% | 10% | 10% |
| Saudi Arabia | 8% | 8% | 5% |
| Senegal | 10% | 10% | 10% |
| Seychelles | 10% | 10% | 10% |
| Singapore | 8% | 5% | 10% |
| Slovak Republic | 10% | 5% | 10% |
| South Africa | 5% | 5% | 10% |
| South Korea | 10% | 10% | 15% |
| Spain | 7% | 5% | 10% |
| Sri Lanka | 10% | 10% | 10% |
| Sudan | 10% | 10% | 10% |
| Sweden | 8% | 8% | 10% |
| Switzerland | 10% | 10% | 10% |
| Syria | 10% | 10% | 10% |
| Thailand | 10% | 10% | 15% |
| Türkiye | 10% | 10% | 15% |
| Turkmenistan | 10% | NIL | 10% |
| Ukraine | 8% | 8% | 10% |
| United Arab Emirates | 10% | 10% | 5% |
| United Kingdom | 8% | 8% | 10% |
| United States | 10% | 10% | 15% |
| Uzbekistan | 10% | 10% | 10% |
| Venezuela | 10% | 10% | 15% |
| Vietnam | 10% | 10% | 10% |
| Zimbabwe | 10% | 10% | 10% |
- 1Belgium: Interest: 15% general, 10% for industrial undertakings
Not listed? Without a tax treaty, Malaysia's standard rates apply: 10% royalties, 10% technical services, 15% interest.
Rates from LHDN's rate table (opens in a new tab). MyWHT is not affiliated with LHDN. About our data.