Double Taxation Treaties concluded by Iceland and currently in force

27.08.2019

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.

Country Dividends (%) Interest (%)
Albania1010
Austria150
Barbados1510
Belgium1510
Canada1510
China1010
Croatia1010
Cyprus100
Czech Republic150
Denmark150
Estonia1510
Faroe Islands150
Finland150
France150
Georgia105
Germany150
Greece158
Greenland150
Hungary100
India1010
Ireland150
Italy150
Japan150/10
Latvia1510
Liechstenstein150
Lithuania1510
Luxembourg150
Malta150
Mexico1510
Netherlands150
Norway150
Poland150
Portugal1510
Romania103
Russia150
Slovak Republic100
Slovenia155
South Korea1510
Spain155
Sweden150
Switzerland150
Ukraine1510
United Kingdom150
United States150
Vietnam1510