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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

 * To download the international agreement for avoiding double taxation please click on the name of the country in the table below.

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%
Azerbaijani  107/2013 Irrespective of participation 8%  8%  8% 0%
Albania 16/98 Irrespective of participation 10% 10% 10% 0%
Belgium** 157/2010 At least 10% 5% 10% 10% 0%
Other cases 15%
Belgium* 11/81 At least 25% 10% 10% 10% 0%
Other cases         15%
Belarus 96/2005 At least 25% 5% 10% 10% 0%
Other cases 15%
Bosnia and Herzegovina
29/2014 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 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%
 Vietnam**  63/2015  At least 70% 5%  10% 10%  0%
 At least 25% but less than 70% 10%

 Other cases

 15%

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%
India 131/2014 Irrespective of participation 10% 10% 10% 0%
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%
Kazakhstan

154/2012

At least 25% 5% 10% 10% 0%
Other cases        15%
Qatar 103/2008 Irrespective of participation 0% 0% 5% 0%
China-Taiwan 44/99 Irrespective of participation 10% 10% 10% 0%
Kosovo 10/2012 At least 25% 0% 10% 10% 0%
Other cases          5%
Kuwait 115/2012  Irrespective od participation

0%

 0% 15% 0%
Latvia 47/2007 At least 10% 5% 5% 10%/5%‘‘‘ 0%
Other cases 10%
Lithuania 103/2008 At least 10% 0% 10% 10% 0%
Other cases 10%
Luxembourg 139/2012 At least 25% 5% 0% 5% 0%
Other cases        15%
Marocco 123/2010 Irrespective of participation 10% 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 At least 25% 10% 5% 5% 0%
Other cases         15%
United Arab Emirates** 63/2016 Irrespective of participation 5% 5% 5% 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%
Saudi Arabian 130/2015 Irrespective of participation 5% 5% 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%
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%

 

 


© Public Revenue Office, Rupublic of Macedonia