Last reviewed 07 Dec 2023
All bilaterally concluded double taxation agreements (DTAs) in force are listed below. The right to taxation in the event of sale of interests in property companies is subject to differing provisions. In accordance with the OECD Model Agreement, for those countries for which there is a “yes” in the real estate clause column the right to taxation of share deals lies not only with the country of residence of the vendor but also with the country in which the property is situated. Where “D” is stated instead of a treaty rate, the domestic rate applies.
| Country | Effective date | Real estate clause | Dividends % | Interest % | Royalties % |
| Albania | 10.09.1996 | no | 5/15 | 5 | 10 |
| Andorra | 01.01.2024 | yes | 5/10 | 0 | 5/10 |
| Armenia | 15.07.2009 | yes | 10 | 5/10 | 5/10 |
| Australia | 27.11.1995 | yes | 5/15 | 10 | 10 |
| Austria | 22.03.2007 | no | 0/10 | 0 | 5 |
| Azerbaijan | 16.06.2006 | yes | 8 | 5/10 | 10 |
| Bahrain | 01.01.2013 | yes | 5 | 0 | 10 |
| Bangladesh | 01.01.2022 | yes | 10/15 | 10 | 10 |
| Barbados | 01.01.2013 | yes | 5/15 | 5 | 5/10 |
| Belarus | 01.06.2024 | suspended | suspended | suspended | suspended |
| Belgium | 24.07.2000 | no | 5/15 | 10 | 5/0/10 |
| Bosnia and Herzegovina | 12.05.2010 | no | 5 | 0 | 0/10 |
| Botswana | 01.01.2021 | yes | 5 | 7.5 | 7.5 |
| Brazil | 14.11.1990 | yes | 15 | 10/15 | 15/25 |
| Bulgaria | 02.07.1999 | no | 10 | 10 | 10 |
| Canada | 28.05.2002 | yes | 5/15 | 10 | 10 |
| Chile | 01.01.2017 | yes | 15 | 4/10 | 5/10 |
| China | 01.01.2012 | yes | 5/10 | 7.5 | 10 |
| Colombia | 01.01.2016 | yes | 5/15 | 10 | 10 |
| Croatia | 28.12.1999 | no | 5 | 0 | 10 |
| Cyprus | 26.11.2009 | yes | 0/5 | 0 | 0/10 |
| Denmark | 01.01.2013 | yes | 0/15 | 0 | 0/10 |
| Egypt | 04.10.1995 | yes | 5/15 | 15 | 15 |
| Estonia | 26.05.1995 | yes | 5/15 | 10 | 10 |
| Ethiopia | 30.05.2008 | yes | 10 | 10 | 10 |
| Finland | 12.12.1995 | yes | 5/15 | 0 | 0/1/5/10 |
| France | 01.07.2005 | yes | 0/10 | 0 | 0/5/10 |
| Georgia | 04.05.2007 | no | 5/10 | 8 | 0/5/10 |
| Germany | 17.11.1983 | yes | 5/15 | 0 | 5 |
| Ghana | 01.01.2021 | yes | 6 | 10 | 8 |
| Greece | 23.05.1989 | no | D | 10 | 0/10 |
| Hong Kong | 01.01.2013 | yes | 5 | 0 | 10 |
| Hungary | 27.12.1994 | no | 5/15 | 0 | 10 |
| Iceland | 28.12.2000 | no | 5/15 | 0 | 10 |
| India | 27.09.1999 | yes | 10 | 10 | 10 |
| Indonesia | 26.01.1996 | no | 10/15 | 12.5 | 12.5 |
| Iran | 01.01.2017 | yes | 5 | 0/5 | 8 |
| Ireland | 21.04.1996 | yes | 5/15 | 0 | 10 |
| Israel | 23.12.1994 | yes | 5/15 | 10 | 5 |
| Italy | 26.06.1984 | no | 15 | 0 | 0/5 |
| Japan | 25.11.1978 | no | 10/15 | 10 | 0/10 |
| Jordan | 07.11.2007 | no | 10 | 10 | 10 |
| Kazakhstan | 29.10.1999 | yes | 10 | 10 | 10 |
| Korea | 01.01.2020 | yes | 5 | 5 | 0/10 |
| Kosovo | 01.01.2024 | no | 5/15 | 0 | 0/10 |
| Kuwait | 03.03.2004 | no | 0/5 | 0 | 10 |
| Kyrgyzstan | 01.01.2021 | no | 5/10 | 5 | 10 |
| Latvia | 22.05.1995 | yes | 5/15 | 10 | 10 |
| Lebanon | 24.01.2000 | no | 5 | 0 | 5/10 |
| Liechtenstein | 01.01.2016 | yes | 0/15 | 0 | 0/10 |
| Lithuania | 08.08.1995 | yes | 5/15 | 10 | 10 |
| Luxembourg | 01.01.2015 | no | 0/10 | 0 | 0/10 |
| Macedonia | 17.06.2002 | no | 5/15 | 0 | 10 |
| Malaysia | 09.03.1998 | no | 10 | 12 | 12 |
| Malta | 06.06.1997 | yes | 5 | 0 | 5 |
| Mexico | 27.12.2002 | yes | 10 | 10 | 10 |
| Moldova | 26.04.2000 | yes | 5/15 | 5 | 10 |
| Mongolia | 22.06.1998 | no | 10 | 10 | 10 |
| Morocco | 18.07.2006 | yes | 10 | 10 | 10 |
| Netherlands | 05.11.1974 | no | 0/10 | 0 | 5 |
| New Zealand | 07.11.2007 | yes | 15 | 10 | 10 |
| Nigeria | 02.12.1990 | no | 12.5/15 | 15 | 15 |
| North Korea | 07.12.2005 | yes | 10 | 10 | 10 |
| Norway | 09.09.2005 | no | 0/15 | 0 | 0/5/10 |
| Panama | 01.01.2014 | yes | 10 | 5/10 | 10 |
| Pakistan | 01.01.2016 | yes | 5/15 | 10 | 10 |
| Philippines | 23.09.2003 | yes | 10/15 | 10 | 10/15 |
| Poland | 01.01.2013 | no | 5 | 5 | 10 |
| Portugal | 01.10.1997 | no | 10/15 | 10 | 10 |
| Qatar | 01.01.2023 | yes | 5/10 | 0 | 10 |
| Romania | 11.08.1994 | no | 10 | 7 | 10 |
| Russia | 29.09.2023 | suspended | suspended | suspended | suspended |
| Rwanda | 01.01.2025 | yes | 10 | 10 | 10 |
| San Marino | 01.01.2023 | yes | 10 | 10 | 10 |
| Saudi Arabia | 01.01.2014 | yes | 5 | 0 | 10 |
| Senegal | 01.01.2023 | yes | 5/10 | 10 | 10 |
| Serbia and Montenegro | 27.06.2005 | no | 10 | 10 | 5/10 |
| Singapore | 21.08.1998 | no | 5 | 0 | 0/5/10 |
| Slovakia | 14.07.2003 | no | 5/15 | 0 | 0/10 |
| Slovenia | 28.04.1998 | no | 5/15 | 5 | 10 |
| South Africa | 03.12.1997 | yes | 5/15 | 0 | 10 |
| South Korea | 03.03.1995 | no | 5/10 | 10 | 0/10 |
| Spain | 05.06.1981 | no | 5/15 | 0 | 0/5 |
| Sri Lanka | 01.01.2025 | yes | 7,5/10 | 5 | 10 |
| Sweden | 08.10.1980 | yes | 0/10 | 0 | 0/5 |
| Switzerland | 23.10.1996 | no | 0/15 | 0 | 5/10 |
| Syria | 12.11.2009 | no | 10 | 10 | 12 |
| Tajikistan | 19.10.2007 | no | 5 | 7 | 10 |
| Taiwan | 01.01.2021 | yes | 10 | 10 | 5/10 |
| Thailand | 14.08.1995 | yes | 10 | 10 | 5/10/15 |
| Tunisia | 25.10.1991 | no | 10/15 | 12 | 5/15 |
| Turkey | 16.12.2003 | yes | 10 | 10 | 10 |
| Turkmenistan | 01.01.2019 | yes | 10 | 10 | 10 |
| UAE | 01.01.2025 | yes | 5 | 0 | 10 |
| Ukraine | 20.04.1999 | yes | 5/15 | 5 | 10 |
| United Kingdom | 20.12.1991 | no | 5/15 | 0 | 0/10 |
| USA | 23.12.1993 | yes | 5/15 | 0 | 0/10 |
| Uzbekistan | 15.01.2001 | yes | 5/10 | 5 | 10 |
| Venezuela | 12.11.1997 | yes | 5/10 | 10 | 12 |
| Vietnam | 03.02.1998 | yes | 10 | 10 | 10 |
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