Double Taxation Treaty countries and rates - Slovenia

12.05.2023

Note: Clearstream Banking provides an annual update of 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 other specific entities. Please refer to the actual DTT or your tax adviser for further information.

Country

Rate prescribed by the DTT – Dividends (%)

Rate prescribed by the DTT – Interest (%)

Albania

10

7

Armenia

10

10

Austria

15

5

Azerbaijan

8

8

Belarus

5

5

Belgium

15

10

Bosnia and Herzegovina

10

7

Bulgaria

10

5

Canada

15

10

China (People's Rep.)

5

10

Croatia

5

5

Cyprus

5

5

Czech Republic

15

5

Denmark

15

5

Estonia

15

10

Finland

15

5

France

15

5

Georgia

5

5

Germany

15

5

Greece

10

10

Hungary

15

5

Iceland

15

5

India

15

10

Iran

7

5

Ireland

15

5

Israel

15

5

Italy

15

10

Japan

10

5

Kazakhstan

15

10

Korea (Rep.)

15

5

Kosovo

10

5

Kuwait

5

5

Latvia

15

10

Lithuania

15

10

Luxembourg

15

5

Malta

15

5

Moldova

10

5

Montenegro

10

10

Netherlands

15

5

North Macedonia

15

10

Norway

15

5

Poland

15

10

Portugal

15

10

Qatar

5

5

Romania

5

5

Russia

10

10

Serbia

10

10

Singapore

5

5

Slovak Republic

15

10

Spain

15

5

Sweden

15

5

Switzerland

15

5

Thailand

10

15

Turkey

10

10

Ukraine

15

5

United Arab Emirates

5

5

United Kingdom

15

5

United States

15

5

Uzbekistan

8

8