WITHHOLDING TAXES
Corporations paying certain types of income are required to withhold tax as follows.
Royalties
and certain
Recipient Dividends(1) Interest(2) Rentals (3,4)
% % %
Resident corporations Nil Nil Nil
Resident individuals Nil Nil or 5 Nil
Nonresident corporations and
individuals:
Nontreaty Nil Nil or 15 10
Treaty:
Albania* Nil Nil or 10 10
Australia Nil Nil or 15 Nil or 10
Austria Nil Nil or 15 10
Bahrain* Nil Nil or 5 8
Bangladesh Nil Nil or 15 Nil or 10
Belgium&n
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