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

20.10.2020

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

Armenia1510-

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

-

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

-

Hungary

15

10

-

India

10

15

-

Ireland

10

15

-

Italy

15

10

-

Jamaica22.52.5-

Japan

15

10

-

Latvia

15

10

-

Lithuania

15

10

-

Luxembourg

15

10

-

Malta

15

10

 

Mexico

10

15

-

Moldova

10

15

-

Netherlands

15

10

-

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

-

Taiwan

10

15

 

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.