Debt securities - Double Taxation Treaties concluded by Belgium and currently in force
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 as of 1 January 2017 is 30% before any refund.
From 1 January 2016 to 31 December 2016 the standard withholding tax rate on interest payments was 27%.
The prescribed form for tax refunds is, in all cases, Form 276-Int.Aut.
| Country | Rate prescribed by the DTT - Interest (%) | Tax refund available (%) |
Albania | 5 | 25 |
Algeria | 15 | 15 |
Argentina | 12 | 18 |
Armenia | 10 | 20 |
Australia | 10 | 20 |
Austria | 15 | 15 |
Azerbaijan | 10 | 20 |
Bahrain | 5 | 25 |
Bangladesh | 15 | 15 |
Belarus | 10 | 20 |
Bosnia-Hertzegovina | 15 | 15 |
Brazil | 15 | 15 |
Bulgaria | 10 | 20 |
Canada | 10 | 20 |
Chile | 15 | 15 |
China | 10 | 20 |
Congo | 10 | 20 |
Croatia | 10 | 20 |
Cyprus | 10 | 20 |
Czech Republic | 10 | 20 |
Denmark | 10 | 20 |
Ecuador | 10 | 20 |
Egypt | 15 | 15 |
Estonia | 10 | 20 |
Finland | 10 | 20 |
France | 15 | 15 |
Gabon | 15 | 15 |
Georgia | 10 | 20 |
Germany | 15 | 15 |
Ghana | 10 | 20 |
Greece | 10 | 20 |
Hong Kong | 10 | 20 |
Hungary | 15 | 15 |
Iceland | 10 | 20 |
India | 15 | 15 |
Indonesia | 10 | 20 |
Ireland | 15 | 15 |
Israel | 15 | 15 |
Italy | 15 | 15 |
Ivory Coast | 16 | 14 |
Japan | 10 | 20 |
Kazakhstan | 10 | 20 |
Kosovo | 15 | 15 |
Kuwait | 0 | 30 |
Kyrgyzstan | 15 | 15 |
Latvia | 10 | 20 |
Lithuania | 10 | 20 |
Luxembourg | 15 | 15 |
Malaysia | 10 | 20 |
Malta | 10 | 20 |
Mauritius | 10 | 20 |
Mexico | 15 | 15 |
Moldova | 15 | 15 |
Mongolia | 10 | 20 |
Montenegro | 15 | 15 |
Morocco | 10 | 20 |
Netherlands | 10 | 20 |
New Zealand | 10 | 20 |
Nigeria | 12.5 | 17.5 |
North Macedonia | 10 | 20 |
Norway | 10 | 20 |
Pakistan | 15 | 15 |
Philippines | 10 | 20 |
Poland | 5 | 25 |
Portugal | 15 | 15 |
Romania | 10 | 20 |
Russia | 10 | 20 |
Rwanda | 10 | 20 |
San Marino | 10 | 20 |
Senegal | 15 | 15 |
Serbia | 15 | 15 |
Seychelles | 10 | 20 |
Singapore | 5 | 25 |
Slovakia | 10 | 20 |
Slovenia | 10 | 20 |
South Africa | 10 | 20 |
South Korea | 10 | 20 |
Spain | 10 | 20 |
Sri Lanka | 10 | 20 |
Sweden | 10 | 20 |
Switzerland | 10 | 20 |
Taiwan | 10 | 20 |
Tajikistan | 15 | 15 |
Thailand | 25 a | 5 |
Tunisia | 10 | 20 |
Turkey | 15 | 15 |
Turkmenistan | 15 | 15 |
Ukraine | 10 | 20 |
United Arab Emirates | 5 | 25 |
United Kingdom | 10 | 20 |
U.S.A. | 15 | 15 |
Uzbekistan | 10 | 20 |
Uruguay | 10 | 20 |
Venezuela | 10 | 20 |
Vietnam | 10 | 20 |
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a. A 10% rate applies for interest paid to financial institutions (including insurance companies).