Equities – Double Taxation Treaties concluded by Finland and currently in force (CBF)
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.
The following chart contains the withholding tax rates that are applicable to dividend, interest and royalty payments by Finnish residents to non-residents under the tax treaties in force as at the date of review. Where, in a particular case, a treaty rate is higher than the domestic rate, the latter is applicable.
| Country | Rate prescribed by the DTT – Dividends (%) |
Argentina | 15 |
Armenia | 15 |
Australia | 15 |
Austria | 10 |
Azerbaijan | 10 |
Barbados | 15 |
Belarus | 15 |
Belgium | 15 |
Bosnia-Herzegovina | 15 |
Brazil | 10 |
Bulgaria | 10 |
Canada | 15 |
China | 10 |
Croatia | 15 |
Cyprus | 15 |
Czech Republic | 15 |
Denmark | 15 |
Egypt | 10 |
Estonia | 15 |
Faroe Islands | 15 |
France | 0 |
Georgia | 10 |
Germany | 15 |
Greece | 13 |
Hong Kong | 10 |
Hungary | 15 |
Iceland | 15 |
India | 10 |
Indonesia | 15 |
Ireland | 0 |
Israel | 15 |
Italy | 15 |
Japan | 15 |
Kazakhstan | 15 |
Korea, Republic of | 15 |
Kosovo | 15 |
Kyrgyzstan | 15 |
Latvia | 15 |
Lithuania | 15 |
| Luxembourg | 15 |
Malaysia | 15 |
Malta | 15 |
Mexico | 0 |
Moldova | 15 |
Montenegro | 15 |
Morocco | 10 |
Netherlands | 15 |
New Zealand | 15 |
North Macedonia | 15 |
Norway | 15 |
| Pakistan | 20 |
Philippines | (-)a |
Poland | 15 |
Romania | 5 |
Russia | 12 |
Serbia | 15 |
Singapore | 10 |
Slovak Republic | 15 |
Slovenia | 15 |
South Africa | 15 |
Spain | 15 |
Sri Lanka | 10 |
Sweden | 15 |
Switzerland | 10 |
Tajikistan | 15 |
Tanzania | 20 |
Thailand | (-)a |
Turkey | 15 |
Turkmenistan | 15 |
Ukraine | 15 |
United Arab Emirates | 0 |
| United Kingdom | 0 |
United States of America | 15 |
Uruguay | 15 |
Uzbekistan | 15 |
Vietnam | 15 |
Zambia | 15 |
a. The rate is 0% for dividends paid by a company.