Double Taxation Treaties concluded by Iceland and currently in force
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 and certain other beneficial owner types as defined in the DTT. 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 dividends and interest by Icelandic companies to non-residents under the tax treaties in force as at the date of review.
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