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Home International Double Taxation Avoidance Agreement (DTA/DTAA) Withholding Tax Rates

International

Withholding Tax Rates

Kadar Cukai Pegangan PPPDK

EFFECTIVE DOUBLE TAXATION AGREEMENTS
No	Country	Rates (%)
No	Country	Dividends	Interest	Royalties	Technical Fees (v)
	Malaysia Domestic Rate	NIL	15	10	10
1	Albania	NIL	10	10	10
2	Australia	NIL	15	10	NIL
3	Austria	NIL	15	10	10
4	Bahrain	NIL	5	8	10
5	Bangladesh	NIL	15	10	10
6	Belgium	NIL	15/10^(iv)	10	10
7	Bosnia and Herzegovina	NIL	10	8	10
8	Brunei	NIL	10	10	10
9	Cambodia	NIL	10	10	10
10	Canada	NIL	15	10	10
11	Chile	NIL	15	10	5
12	China	NIL	10	10	10
13	Croatia	NIL	10	10	10
14	Czech Republic	NIL	12	10	10
15	Denmark	NIL	15	10	10
16	Egypt	NIL	15	10	10
17	Fiji	NIL	15	10	10
18	Finland	NIL	15	10	10
19	France	NIL	15	10	10
20	Germany	NIL	10	7	7
21	Hong Kong	NIL	10	8	5
22	Hungary	NIL	15	10	10
23	India	NIL	10	10	10
24	Indonesia	NIL	10	10	10
25	Iran	NIL	15	10	10
26	Ireland	NIL	10	8	10
27	Italy	NIL	15	10	10
28	Japan	NIL	10	10	10
29	Jordan	NIL	15	10	10
30	Kazakhstan	NIL	10	10	10
31	Korea Republic	NIL	15	10	10
32	Kuwait	NIL	10	10	10
33	Kyrgyz Republic	NIL	10	10	10
34	Laos	NIL	10	10	10
35	Lebanon	NIL	10	8	10
36	Luxembourg	NIL	10	8	8
37	Malta	NIL	15	10	10
38	Mauritius	NIL	15	10	10
39	Mongolia	NIL	10	10	10
40	Morocco	NIL	10	10	10
41	Myanmar	NIL	10	10	10
42	Namibia	NIL	10	5	5
43	Netherlands	NIL	10	8	8
44	New Zealand	NIL	15	10	10
45	Norway	NIL	15	10	10
46	Pakistan	NIL	15	10	10
47	Papua New Guinea	NIL	15	10	10
48	Philippines	NIL	15	10	10
49	Poland	NIL	10	8	8
50	Qatar	NIL	5	8	8
51	Romania	NIL	15	10	10
52	Russia	NIL	15	10	10
53	San Marino	NIL	10	10	10
54	Saudi Arabia	NIL	5	8	8
55	Senegal	NIL	10	10	10
56	Seychelles	NIL	10	10	10
57	Singapore	NIL	10	8	5
58	Slovak Republic	NIL	10	10	5
59	South Africa	NIL	10	5	5
60	Spain	NIL	10	7	5
61	Sri Lanka	NIL	10	10	10
62	Sudan	NIL	10	10	10
63	Sweden	NIL	10	8	8
64	Switzerland	NIL	10	10	10
65	Syria	NIL	10	10	10
66	Thailand	NIL	15	10	10
67	Türkiye	NIL	15	10	10
68	Turkmenistan	NIL	10	10	NIL
69	Ukraine	NIL	10	8	8
70	United Arab Emirates	NIL	5	10	10
71	United Kingdom	NIL	10	8	8
72	Uzbekistan	NIL	10	10	10
73	Venezuela	NIL	15	10	10
74	Vietnam	NIL	10	10	10
75	Zimbabwe	NIL	10	10	10
(i) The effective tax rate will be either the DTA rates or the Malaysia domestic rate whichever lower. (ii) There is no withholding tax on dividends paid by Malaysia companies. (iii) The payer need to retain Certificate of Tax Residence of the payee issued by the tax authority from the country of residence for audit purposes. (iv) Withholding tax rate of 10% is only applicable for interest payment paid or incurred by an enterprise in an industrial undertaking.

No	Country	Rates (%)
No	Country	Dividends	Interest	Royalties	Technical Fees (v)
1	Argentina	NIL	15	10	10
2	United States of America	NIL	15	10	10
All withholding tax rates on interest, royalties and fees for technical services are as provided under the ITA 1967.

No	Country	Rates (%)
No	Country	Dividends	Interest	Royalties	Technical Fees (v)
1	Chinese Taipei	NIL	10	10	7.5

International

Withholding Tax Rates

Kadar Cukai Pegangan PPPDK

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