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Rates for Dividends, Interest, Royalties and Technical Fees (in %)
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Name of the Country Dividend Interest Royalty Technical Fee
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Austria Not Mentioned Not Mentioned Not Mentioned Exempt, except on amounts
(net) attributable to
activities performed in
the state
Australia 15 15 10/1/20 No separate provision
Bangladesh 10,15 10 10 -
Brazil 15 15 15/25 No separate provision
Belgium 15 15 30 30
Canada 15,15 15 20 20
Czechoslovakia 25,25 15 30 30
Denmark 15,25 10,15 20 20
Federal German
Republic 15 10,15 Not Mentioned 20
Finland 15,25 15 30 30
France Not Mentioned Not Mentioned Not Mentioned Exempt, except on amounts
(net) attributable to
activities performed in
the state
Great Britan 15 10,15 30 30
Greece Not Mentioned Not Mentioned Not Mentioned No separate provision
Hungary 15 15 40 20
Indonesia 10,15 10 15 No separate provision
Italy Not Mentioned 15 Not Mentioned Not Mentioned
Japan 15 10,15 20 20
Kenya 15 15 20 17.5
Korea (South) 15,20 10,15 15 15
Libya Not Mentioned Not Mentioned Not Mentioned No separate provision
Malaysia Not Mentioned Not Mentioned Not Mentioned No separate provision
Mauritius 5,15 Nil, Not Mentioned 15 No separate provision
Nepal 10,15 10,15 15 No separate provision
Netherlands 15 10,15 20 20
New Zealand 20 15 30 30
Poland 15 15 22.5 22.5
Norway 15,25 15 20 20
Romania 15,20 15 22.5 22.5
Singapore Not Mentioned Not Mentioned Not Mentioned No separate provision
Sri Lanka 15 10 10 No separate provision
Syria Not Mentioned 7.5 10 No separate provision
Swden 15,25 15,10 20 20
Tanzania 10,15 12.5 20 20
Thailand 15,20 10,25 15 No separate provision
United Arab Republic Not Mentioned Not Mentioned Not Mentioned No separate provision
USA 15,25 10,15 20,15 20,15
UAE 15 15 22.5 22.5
Zambia 5,15 10 10 10
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Centre for Monitoring Indian Economy, Bombay
Contact Addresses for More Information
Last updated: May 1995.