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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