International · Reference

DTAA Rate Finder

Indicative treaty withholding rates on dividends, interest, royalties and fees for technical services for common treaty partners.

Reference only. Rates are indicative and may carry conditions (beneficial ownership, holding thresholds, MFN clauses). The lower of the treaty rate and the domestic rate applies, subject to a Tax Residency Certificate, Form 10F and no PE. The Multilateral Instrument (MLI) and protocol amendments may alter these — confirm the latest treaty text.