Debt securities - Double Taxation Treaties concluded by the Czech Republic 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 may differ depending on the status of the beneficial owner. Please refer to the actual DTT or your tax advisor for further information.
The standard rate of withholding tax on interest is 35% before any refund.
| Country | Rate prescribed by the DTT - Interest (%) | Tax refund available (%) |
Albania | 5 | 30 |
Armenia | 10 | 25 |
Australia | 10 | 25 |
Austria | 0 | 35 |
Azerbaijan | 10 | 25 |
Bahrain | 0 | 35 |
Barbados | 5 | 30 |
Bangladesh | 10 | 25 |
Belarus | 5 | 30 |
Belgium | 10 | 25 |
Bosnia and Herzegovina | 0 | 35 |
Botswana | 7.5 | 27.5 |
Brazil | 15 | 20 |
Bulgaria | 10 | 25 |
Canada | 10 | 25 |
Chile | 15 | 20 |
China | 7.5 | 27.5 |
Colombia | 10 | 25 |
Croatia | 0 | 35 |
Cyprus | 0 | 35 |
Denmark | 0 | 35 |
Egypt | 15 | 20 |
Estonia | 10 | 25 |
Ethiopia | 10 | 25 |
Finland | 0 | 35 |
France | 0 | 35 |
Georgia | 8 | 27 |
Germany | 0 | 35 |
Ghana | 10 | 25 |
Greece | 10 | 25 |
Hong Kong | 0 | 35 |
Hungary | 0 | 35 |
Iceland | 0 | 35 |
India | 10 | 25 |
Indonesia | 12.5 | 22.5 |
Iran | 5 | 30 |
Ireland | 0 | 35 |
Israel | 10 | 25 |
Italy | 0 | 35 |
Japan | 10 | 25 |
Jordan | 10 | 25 |
Kazakhstan | 10 | 25 |
Kyrgyzstan | 5 | 30 |
Kuwait | 0 | 35 |
Latvia | 10 | 25 |
Lebanon | 0 | 35 |
Liechtenstein | 5 | 30 |
Lithuania | 10 | 25 |
Luxembourg | 0 | 35 |
Malaysia | 12 | 23 |
Malta | 0 | 35 |
Mexico | 10 | 25 |
Moldova | 5 | 30 |
Mongolia | 10 | 25 |
Morocco | 10 | 25 |
Netherlands | 0 | 35 |
New Zealand | 10 | 25 |
Nigeria | 15 | 20 |
North Macedonia | 0 | 35 |
Norway | 0 | 35 |
Pakistan | 10 | 25 |
Panama | 10 | 25 |
Philippines | 10 | 25 |
Poland | 5 | 30 |
Portugal | 10 | 25 |
Romania | 7 | 28 |
Russia | 0 | 35 |
Saudi Arabia | 0 | 35 |
Serbia and Montenegro | 10 | 25 |
Singapore | 0 | 35 |
Slovakia | 0 | 35 |
Slovenia | 5 | 30 |
South Africa | 0 | 35 |
South Korea | 10 | 25 |
Spain | 0 | 35 |
Sri Lanka | 10 | 25 |
Sweden | 0 | 35 |
Switzerland | 0 | 35 |
Syria | 10 | 25 |
Tajikistan | 7 | 28 |
Taiwan | 10 | 25 |
Thailand | 10 | 25 |
Tunisia | 12 | 23 |
Turkmenistan | 10 | 25 |
Turkey | 10 | 25 |
Ukraine | 5 | 30 |
United Arab Emirates | 0 | 35 |
United Kingdom | 0 | 35 |
U.S.A. | 0 | 35 |
Uzbekistan | 5 | 30 |
Venezuela | 10 | 25 |
Vietnam | 10 | 25 |