Debt securities - Double Taxation Treaties concluded by the Czech Republic and currently in force

20.10.2020

Note: Clearstream Banking provides these rates for information purposes only and does not assume liability in any case of error, omission or consequential damages. The rate as prescribed in the DTT may differ depending on the status of the beneficial owner. Please refer to the actual DTT or your tax advisor for further information.

The standard rate of withholding tax on interest is 35% before any refund.

CountryRate prescribed
by the DTT -
Interest (%)
Tax refund
available (%)

Albania

5

30

Armenia

10

25

Australia

10

25

Austria

0

35

Azerbaijan

10

25

Bahrain

0

35

Barbados

5

30

Belarus

5

30

Belgium

10

25

Bosnia and Herzegovina

0

35

Brazil

15

20

Bulgaria

10

25

Canada

10

25

Chile

15

20

China

7.5

27.5

Colombia

10

25

Croatia

0

35

Cyprus

0

35

Denmark

0

35

Egypt

15

20

Estonia

10

25

Ethiopia

10

25

Finland

0

35

France

0

35

Georgia

8

27

Germany

0

35

Greece

10

25

Hong Kong

0

35

Hungary

0

35

Iceland

0

35

India

10

25

Indonesia

12.5

22.5

Iran

5

30

Ireland

0

35

Israel

10

25

Italy

0

35

Japan

10

25

Jordan

10

25

Kazakhstan

10

25

Kuwait

0

35

Latvia

10

25

Lebanon

0

35

Liechtenstein

5

30

Lithuania

10

25

Luxembourg

0

35

Malaysia

12

23

Malta

0

35

Mexico

10

25

Moldova

5

30

Mongolia

10

25

Morocco

10

25

Netherlands

0

35

New Zealand

10

25

Nigeria

15

20

North Macedonia

0

35

Norway

0

35

Pakistan

10

25

Panama

10

25

Philippines

10

25

Poland

5

30

Portugal

10

25

Romania

7

28

Russia

0

35

Saudi Arabia

0

35

Serbia and Montenegro

10

25

Singapore

0

35

Slovakia

0

35

Slovenia

5

30

South Africa

0

35

South Korea

10

25

Spain

0

35

Sri Lanka

10

25

Sweden

0

35

Switzerland

0

35

Syria

10

25

Tajikistan

7

28

Thailand

10

25

Tunisia

12

23

Turkmenistan

10

25

Turkey

10

25

Ukraine

5

30

United Arab Emirates

0

35

United Kingdom

0

35

U.S.A.

0

35

Uzbekistan

5

30

Venezuela

10

25

Vietnam

10

25