International Taxation
In Relation with the tax rates from the International Agreements for avoiding double taxation, look at the „Explanation for the tax rates review”.
TAX RATES OF INTERNATIONAL AGREEMENT FOR AVOIDING DOUBLE TAXATION
| Country Official | Gazette Number | Dividends | Interests | Copy rights | Other revenues | |
| Participation percentage | Tax rate (not more than) | |||||
| Austria | 152/2007 | At least 10% | 0% | 0% | 0% | 0% |
| Other cases | 15% | |||||
| Albania | 16/98 | Irrespective of participation | 10% | 10% | 10% | 0% |
| Belgium* | 11/81 | At least 25% | 10% | 15% | 10% | 0% |
| Other cases | 15% | |||||
| Belarus | 96/2005 | At least 25% | 5% | 10% | 10% | 0% |
| Other cases | 15% | |||||
| Bulgaria | 23/99 | At least 25% | 5% | 10% | 10% | 0% |
| Other cases | 15% | |||||
| Great Britain and North Ireland* | 7/82 | At least 25% | 5% | 10% | 10% | 0% |
| Other cases | 15% | |||||
| Great Britain and North Ireland | 47/2007 | At least 25% continuously 12 months before dividend’s payment | 0% | 10% | 0% | 0% |
| Pension scheme | 0% | |||||
| At least 10% | 5% | |||||
| Other cases | 15% | |||||
| Germany* | 12/88 | Irrespective of participation | 0%‘‘ | 0% | 10% | 0% |
| Germany | 86/2007 | At least 10% | 5% | 5% | 5% | 0% |
| Other cases | 15% | |||||
| Denmark | 48/2000 | At least 25% | 5% | 0% | 10% | 0% |
| Pension fund | 0% | |||||
| Other cases | 15% | |||||
| Egypt | 7/2000 | Irrespective of participation | 10% | 10% | 10% | 0% |
| Estonia | 55/2009 | At least 25% | 0% | 5% | 5% | 0% |
| Other cases | 5% | |||||
| Iran | 7/2002 | Irrespective of participation | 10% | 10% | 10% | 0% |
| Ireland | 157/2008 | At least 25% continuously 12 months before dividend’s payment | 0% | 0% | 0% | 0% |
| Admited pension fund | 0% | |||||
| At least 10% | 5% | |||||
| Other cases | 10% | |||||
| Italy | 34/97 | At least 25% | 5% | 10% | 10% | 0% |
| Other cases | 15% | |||||
| Qatar |
103/2008 |
Irrespective of participation | 0% | 0% | 5% | 0% |
| China | 44/99 | Irrespective of participation | 10% | 10% | 10% | 0% |
| Kosovo** | 10/2011 | At least 25% | 0% | 10% | 10% | 0% |
| Other cases | 5% | |||||
| Latvia | 47/2007 | At least 10% | 5% | 5% | 10%/5%‘‘‘ | 0% |
| Other cases | 15% | |||||
| Lithuania | 103/2008 | At least 10% | 0% | 10% | 10% | 0% |
| Other cases | 10% | |||||
| Malaysia* | 15/90 | Irrespective of participation | 0% | 10% | 10% | 0% |
| Moldova | 130/2006 | At least 25% | 5% | 5% | 10% | 0% |
| Other cases | 15% | |||||
| People’s Republic of China | 49/97 | Irrespective of participation | 5% | 10% | 10% | 0% |
| Norway* | 9/85 | Irrespective of participation | 15% | 0% | 10% | 0% |
| Poland | 17/97 | At least 25% | 5% | 10% | 10% | 0% |
| Other cases | 15% | |||||
| Romania | 7/2002 | Irrespective of participation | 5% | 10% | 10% | 0% |
| Russia | 7/98 | Irrespective of participation | 10% | 10% | 10% | 0% |
| Slovakia ** | 19/2010 | Irrespective of participation | 5% | 10% | 10% | 0% |
| Slovenia | 31/98 | At least 25% | 5% | 10% | 10% | 0% |
| Other cases | 15% | |||||
| Federal Republic of Yugoslavia | 8/97 | At least 25% | 5% | 10% | 10% | 0% |
| Other cases | 15% | |||||
| Turkey | 45/95 | At least 25% | 5% | 10% | 10% | 0% |
| Other cases | 10% | |||||
| Ukraine | 21/98 | At least 25% | 5% | 10% | 10% | 0% |
| Other cases | 15% | |||||
| Hungary | 12/2002 | At least 25% | 5% | 0% | 0% | 0% |
| Other cases | 15% | |||||
| Finland | 7/2002 | to 10% | 15% | 10% | 0% | 0% |
| At least 10% | 0% | |||||
| France | 23/99 | to 10% | 15% | 0% | 0% | 0% |
| At least 10% | 0% | |||||
| Netherland | 13/99 | to 10% | 15% | 0% | 0% | 0% |
| At least 10% | 0% | |||||
| Croatia | 17/95 | At least 25% | 5% | 10% | 10% | 0% |
| Other cases | 15% | |||||
| Czechoslovakia* | 12/82 | At least 25% | 5% | 0% | 10% | 0% |
| Other cases | 15% | |||||
| Czech | 7/2002 | At least 25% | 5% | 0% | 10% | 0% |
| Other cases | 15% | |||||
| Switzerland | 55/2000 | At least 25% | 5% | 10% | 0% | 0% |
| Other cases | 15% | |||||
| Sweden | 21/98 | to 25% | 15% | 10% | 0% | 0% |
| At least 25% | 0% | |||||
| Spain | 96/2005 | At least 10% | 5% | 5% | 5% | 0% |
| Other cases | 15% | |||||
| Sri Lanka* | 4/86 | Irrespective of participation | 12,5% | 10% | 10% | 0% |
