Withholding Tax Rates in Israel's Tax Treaties
Dr. Avi Nov, Adv.
April 2011
There are more than 50 double tax treaties to which Israel is a party and which are in force in Israel (see Table below).
The table shows the withholding tax rates on payments of dividends, interest and royalties.
|
Country |
Dividends (%) |
Interest (%) |
Royalties (%) |
|
25 |
5 |
0 |
|
|
Belarus |
10 |
5/10 |
5/10 |
|
0/5 |
5 |
0 |
|
|
10/15 |
15 |
10/15 |
|
|
Bulgaria |
10/12.5 |
5/10 |
12.5 |
|
Canada |
15 |
15 |
15 |
|
5/10/15 |
0/5/10 |
5 |
|
|
10 |
7/10 |
7/10 |
|
|
Czech Republic |
5/15 |
10 |
5 |
|
0/10 |
0/5 |
0 |
|
|
5/10/15 |
0/5/10 |
5 |
|
|
0/5 |
0/5 |
0 |
|
|
5/10/15 |
10 |
10 |
|
|
5/10/15 |
5/10 |
10 |
|
|
0/5 |
0/5 |
10 |
|
|
25 |
0 |
0/5 |
|
|
25 |
10 |
10 |
|
|
5/15 |
0 |
0 |
|
|
10 |
10 |
10 |
|
|
Ireland |
10 |
5/10 |
10 |
|
Italy |
10/15 |
10 |
10 |
|
Jamaica |
15/22.5 |
15 |
10 |
|
5/15 |
10 |
10 |
|
|
Korea S. |
5/10/15 |
7.5/10 |
2/5 |
|
5/10/15 |
5/10 |
5 |
|
|
5/10/15 |
0/10 |
5/10 |
|
|
5/10/15 |
5/10 |
5 |
|
|
5/10 |
10 |
10 |
|
|
5/10 |
0/5 |
5 |
|
|
5/10/15 |
10/15 |
5 |
|
|
25 |
25 |
10 |
|
|
Philippines |
10/15 |
10 |
10/15 |
|
5/10 |
5 |
5/10 |
|
|
5/10/15 |
0/10 |
10 |
|
|
15 |
5/10 |
10 |
|
|
10 |
10 |
10 |
|
|
5/10 |
7 |
5 |
|
|
5/10 |
2/5/10 |
5 |
|
|
5/10 |
0/5 |
5 |
|
|
South Africa |
25 |
25 |
0 |
|
10 |
5 |
5/7 |
|
|
0 |
25 |
0 |
|
|
5/10/15 |
5/10 |
5 |
|
|
Taiwan |
10 |
7/10 |
10 |
|
10/15 |
10/15 |
5/15 |
|
|
10 |
10 |
10 |
|
|
5/10/15 |
5/10 |
10 |
|
|
0/5 |
0/5 |
0 |
|
|
12.5/15/25 |
10/17.5 |
10/15 |
|
|
Uzbekistan |
10 |
10 |
5/10 |
|
Vietnam |
10 |
0/10 |
5/15 |
* Please note that the reduced treaty rates listed above are subject to specific conditions which are provided in each treaty.
See also:
Deduction of tax at source from payments to foreign residents
Dr. Avi Nov Law Offices, Israeli & international tax law
If you wish to make an appointment to discuss your tax issues with Dr. Avi Nov, you are welcomed to send him an Email 
*This article is intended for informative purposes only and is in no way to be construed as tax advice or a legal opinion
