Equities - Double Taxation Treaties concluded by Australia and currently in force
Note: Clearstream Banking provides these rates for information purposes only and does not assume liability in any case of error, omission or consequential damages. The rate as prescribed in the DTT assumes that the beneficial owner does not hold a substantial percentage of the share capital of the company paying the dividend. Different rates may apply for substantial holdings. Please refer to the actual DTT or your tax advisor for further information.
The standard rate of withholding tax on dividends is 30% before any refund.
There is currently no prescribed form for tax refund available for use.
Country | Rate prescribed | Tax refund |
Argentina | 15 | 15 |
Austria | 15 | 15 |
Belgium | 15 | 15 |
Canada | 15 | 15 |
Chile | 15 | 15 |
China | 15 | 15 |
Czech Republic | 15 | 15 |
Denmark | 15 | 15 |
Fiji | 20 | 10 |
Finland | 15 | 15 |
France | 15 | 15 |
Germany | 15 | 15 |
Hungary | 15 | 15 |
India | 15 | 15 |
Indonesia | 15 | 15 |
Ireland | 15 | 15 |
Italy | 15 | 15 |
Japan | 10 | 20 |
Kiribati | 20 | 10 |
Malaysia | 15 | 15 |
Malta | 15 | 15 |
Mexico | 15 | 15 |
Netherlands | 15 | 15 |
New Zealand | 15 | 15 |
Norway | 15 | 15 |
Papua New Guinea | 15 | 15 |
Philippines | 25 / 15 b | 5 / 15 |
Poland | 15 | 15 |
Romania | 15 | 15 |
Russia | 15 | 15 |
Singapore | 15 | 15 |
Slovak Republic | 15 | 15 |
South Africa | 15 | 15 |
South Korea | 15 | 15 |
Spain | 15 | 15 |
Sri Lanka | 15 | 15 |
Sweden | 15 | 15 |
Switzerland | 15 | 15 |
Taiwan | 15 | 15 |
Thailandc | 30 | 0 |
Turkey | 15 | 15 |
United Kingdom | 15 | 15 |
United States of America | 15 | 15 |
Vietnam | 15 | 15 |
a. Before May 2010, the standard rate in Clearstream Banking was 49.0%.
b. The lower rate applies if a tax rebate or credit is granted to the beneficial owner. For other dividends, the applicable rate is 25%.
c.The domestic rate applies.