8.2.1. Withholding Taxes
Below is a discussion of domestic withholding tax rules for most of the common cross border payments.
Dividend
No withholding tax under domestic law.
Interest
No withholding tax under domestic law.
Royalty Copyright
No withholding tax under domestic law.
Royalty Patent
No withholding tax under domestic law.
Royalty Trademark
No withholding tax under domestic law.
Service Management
No withholding tax under domestic law.
Service Technical
No withholding tax under domestic law.
Capital Gains
Capital gains from the sale of shares in a private resident company by non residents are tax exempt.
The following table shows the most up-to-date standard domestic withholding tax rates.
| Capital Gains |
0%
|
| Dividends |
0%
|
| Interest |
0%
|
| Royalty Copyright |
0%
|
| Royalty Patent |
0%
|
| Royalty Trademark |
0%
|
| Sales |
0%
|
| Service Management |
0%
|
| Service Technical |
0%
|
* Rates are current as of 29 January 2023