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

09.03.2017

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 standard rate of withholding tax on dividends is 26% before any refund.

There is currently no prescribed form for tax refund available for use.

CountryRate prescribed
by the DTT -
Dividends (%)
Tax refund
available (%)
Albania1016
Algeria1511
Argentina1511
Armenia1016
Australia1511
Austria1511
Azerbaijan1016
Bangladesh1511
Belarus1511
Belgium1511
Bosnia and Herzegovina1016
Brazil1511
Bulgaria1016
Canada1511
Chile1016
China1016
Congo1511
Croatia1511
Cyprus1511
Czechoslovakia a1511
Denmark1511
Ecuador1511
Egypt206
Estonia1511
Ethiopia1016
Finland1511
France1511
Georgia1016
Germany1511
Ghana1511
Greece1511
Hong Kong1016
Hungary1016
Iceland1511
India251
Indonesia1511
Ireland1511
Israel1511
Ivory Coast1511
Japan1511
Jordan1016
Kazakhstan1511
Kyrgyzstan1511
Kuwait0 c26
Latvia1511
Lebanon1511
Lithuania1511
Luxembourg1511
Macedonia1511
Malaysia1016
Malta1511
Mauritius1511
Mexico1511
Moldova, Republic of1511
Montenegro1016
Morocco1511
Mozambique1511
Netherlands1511
New Zealand1511
Norway1511
Oman1016
Pakistan251
Philippines1511
Poland1016
Portugal1511
Qatar1511
Romania1016
Russia1016
San Marino1511
Saudi Arabia1016
Senegal1511
Serbia1016
Singapore1016
Slovak Republic1511
Slovenia1511
South Africa1511
South Korea1511
Spain1511
Sri Lanka1511
Sweden1511
Switzerland1511
Syria1016
Taiwan1016
Tajikistan1511
Tanzania1016
Thailand206
Trinidad and Tobago206
Tunisia1511
Turkey1511
Turkmenistan1511
Ukraine1511
United Arab Emirates1511
United Kingdom1511
U.S.A.1511
USSR b1511
Uzbekistan1016
Venezuela1016
Vietnam1511
Zambia1511

a. Italy honours the Czechslovakia treaty with respect to the Czech Republic and Slovakia.
b. The treaty with the former USSR still applies to Belarus.