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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 (%)

Austria

25

5

0

Belarus

10

5/10

5/10

Belgium

0/5

5

0

Brazil

10/15

15

10/15

Bulgaria

10/12.5

5/10

12.5

Canada

15

15

15

Croatia

5/10/15

0/5/10

5

China

10

7/10

7/10

Czech Republic

5/15

10

5

Denmark

0/10

0/5

0

Ethiopia

5/10/15

0/5/10

5

Estonia

0/5

0/5

0

Finland

5/10/15

10

10

France

5/10/15

5/10

10

Georgia

0/5

0/5

10

Germany

25

0

0/5

Greece

25

10

10

Hungary

5/15

0

0

India

10

10

10

Ireland

10

5/10

10

Italy

10/15

10

10

Jamaica

15/22.5

15

10

Japan

5/15

10

10

Korea S.

5/10/15

7.5/10

2/5

Latvia

5/10/15

5/10

5

Lithuania

5/10/15

0/10

5/10

Luxemburg

5/10/15

5/10

5

Mexico

5/10

10

10

Moldova

5/10

0/5

5

Netherlands

5/10/15

10/15

5

Norway

25

25

10

Philippines

10/15

10

10/15

Poland

5/10

5

5/10

Portugal

5/10/15

0/10

10

Romania

15

5/10

10

Russia

10

10

10

Singapore

5/10

7

5

Slovakia

5/10

2/5/10

5

Slovenia

5/10

0/5

5

South Africa

25

25

0

Spain

10

5

5/7

Sweden

0

25

0

Switzerland

5/10/15

5/10

5

Taiwan

10

7/10

10

Thailand

10/15

10/15

5/15

Turkey

10

10

10

Ukraine

5/10/15

5/10

10

United Kingdom

0/5

0/5

0

USA

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:
 
Withholding Tax on Royalty: Israel US Tax Treaty

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 mail,envelop,message,email,letter 

*This article is intended for informative purposes only and is in no way to be construed as tax advice or a legal opinion 
 
 

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