Equities - Double Taxation Treaties concluded by Russia and currently in force

27.01.2021

Note: Clearstream Banking provides these rates for information purposes only and does not guarantee that this information is correct, complete and accurate. Clearstream Banking does not assume liability for any damages, direct or indirect, that may arise from the reliance on or the use of this information. 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.

For more details regarding the DTT articles and rates, please refer to the external link at the bottom of this page.

To comply with the disclosure requirements and to avoid the penalty rate, the following listed details are mandatory. Beneficial owners that fall under the application of a different Article/Point/Subsection or Paragraph must replace the respective values indicated below with the applicable data of the treaty.

The penalty rate of withholding tax on dividends is 15% for undisclosed investors.

CountryDouble Taxation TreatyTax rate under agreements (%) Tax refund
available (%)
ArticlePointSub§/para.

Albania

AL

10

2

10

5

Algeria

DZ

10

2

b

15

0

Argentina

AR

10

2

b

15

0

Armenia

AM

10

2

b

10

5

Australiaa

AU

10

2

b

15

0

Austria

AT

10

2

b

15

0

Azerbaijan

AZ

10

2

10

5

Belarus

BY

9

2

15

0

Belgium

BE

10

2

10

5

Botswana

BW

10

2

b

10

5

Bulgaria

BG

10

2

15

0

Canada

CA

10

2

b

15

0

Chilea

CL

10

2

b

10

5

China

CN

10

2

b

10

5

Croatia

HR

10

2

b

10

5

Cuba

CU

10

2

b

15

0

Cyprus

CY

10

2

15

0

Czech Republic

CZ

10

2

10

5

Denmark

DK

10

2

10

5

Egypt

EG

10

2

10

5

Finland

FI

10

1

b

12

3

France

FR

10

2

c

15

0

Germany

DE

10

1

b

15

0

Greece

GR

10

2

b

10

5

Hong Kong

HK

10

2

b

10

5

Hungary

HU

10

2

10

5

Iceland

IS

10

2

b

15

0

India

IN

10

2

10

5

Indonesia

ID

10

2

15

0

Iran

IR

10

2

b

10

5

Ireland

IE

10

2

10

5

Israel

IL

10

2

10

5

Italy

IT

10

2

b

10

5

Japana

JP

10.2

b

10

5

Kazakhstan

KZ

10

3

10

5

Kuwait

KW

10

2

5

10

Kyrgyzstan

KG

10

2

10

5

Latvia

LV

10

2

b

10

5

Lebanon

LB

10

2

10

5

Lithuania

LT

10

2

b

10

5

Luxembourg

LU

10

2

3

15

0

Malaysia

MY

9

2

15

0

Mali

ML

10

2

3

15

0

Maltaa

MT

10

2

15

0

Mexico

MX

10

2

10

5

Moldova

MD

10

2

10

5

Mongolia

MN

10

2

10

5

Montenegro

ME

10

2

2

15

0

Morocco

MA

10

2

b

10

5

Namibia

NA

10

2

b

10

5

Netherlands

NL

10

2

b

15

0

New Zealand

NZ

10

2

15

0

North Korea

KP

10

2

10

5

North Macedonia

MKD

10

2

10

5

Norway

NO

10

2

10

5

Philippines

PH

10

2

15

0

Poland

PL

7

1

2

10

5

Portugal

PT

10

2

15

0

Qatar

QA

10

2

5

10

Romania

RO

10

2

15

0

Saudi Arabia

SA

10

2

5

10

Serbia

RS

10

2

2

15

0

Singaporea

SG

10

2

2

10

5

Slovakia

SK

10

2

10

5

Slovenia

SI

10

2

10

5

South Africa

ZA

10

2

b

15

0

South Korea

KR

10

2

b

10

5

Spaina

ES

10

2

c

15

0

Sri Lanka

LK

10

2

b

15

0

Swedena

SE

10

2

b

15

0

Switzerland

CH

10

2

b

15

0

Syria

SY

10

2

15

0

Tadjikistan

TJ

10

2

b

10

5

Thailand

TH

10

2

15

0

Turkey

TR

10

2

10

5

Turkmenistan

TM

10

2

10

5

Ukraine

UA

10

2

b

15

0

United Arab Emirates

AE

4

1

0

15

United Kingdoma

GB

10

2

10

5

U.S.A.a

US

10

2

b

10

5

Uzbekistan

UZ

10

2

10

5

Venezuela

VE

10

2

b

15

0

Vietnam

VN

10

2

b

15

0

a. Fiscal constraints.