Equities - Double Taxation Treaties concluded by Israel 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. Please refer to the actual DTT or your tax advisor for further information.
The standard rate of withholding tax on dividends is 25% before any refund.
There is currently no prescribed form for tax refund available for use.
Country | Rate prescribed by the DTT - Dividends (%) | Tax refund available (%) | Prescribed form for tax refund |
Armenia | 15 | 10 | - |
Australia | 15 | 10 | - |
Austria | 15 a | 10 | - |
Azerbaijan | 15 | 10 | |
Belarus | 10 | 15 | - |
Belgium | 15 | 10 | - |
Brazil | 15 | 10 | - |
Bulgaria | 12.5 | 12.5 | - |
Canada | 15 | 10 | - |
China | 10 | 15 | - |
Chinese Taipei | 10 | 15 | - |
Croatia | 15 | 10 | - |
Czech Republic | 15 | 10 | - |
Denmark | 10 | 15 | - |
Ethiopia | 15 | 10 | - |
Estonia | 5 | 20 | - |
Finland | 15 | 10 | - |
France | 15 | 10 | - |
Germany | 10 | 15 | - |
Georgia | 5 | 20 | - |
Greece | - | 25 | - |
Hungary | 15 | 10 | - |
India | 10 | 15 | - |
Ireland | 10 | 15 | - |
Italy | 15 | 10 | - |
Jamaica | 22.5 | 2.5 | - |
Japan | 15 | 10 | - |
Latvia | 15 | 10 | - |
Lithuania | 15 | 10 | - |
Luxembourg | 15 | 10 | - |
Malta | 15 | 10 | |
Mexico | 10 | 15 | - |
Moldova | 10 | 15 | - |
Netherlands | 15 | 10 | - |
North Macedonia | 15 | 10 | - |
Norway | 25 | 0 | - |
Panama | 20 | 5 | |
Poland | 10 | 15 | - |
Portugal | 15 | 10 | - |
Philippines | 15 | 10 | - |
Romania | 15 | 10 | - |
Russia | 10 | 15 | - |
Serbia | 15 | 10 | - |
Singapore | 10 | 15 | - |
Slovak Republic | 10 | 15 | - |
Slovenia | 15 | 10 | - |
South Africa | 25 | 0 | - |
South Korea | 15 | 10 | - |
Spain | 10 | 15 | - |
Sweden | 0 | 25 | - |
Switzerland | 15 | 10 | - |
Thailand | 15 | 10 | - |
Turkey | 10 | 15 | - |
Ukraine | 15 | 10 | - |
United Kingdom | 15 | 10 | - |
United States of America | 25 | 0 | - |
Uzbekistan | 10 | 15 | - |
Vietnam | 10 | 15 | - |
--------------------
a. Effective from 1 January 2019.