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Double Taxation Treaties

The conditions of each treaty differ from another, as some offer full offset of tax while others only offer a partial sparing. The following table highlights the treaties signed by the country with some of their features.

Country Project duration for Permanent Establishment purposes      
    Dividends Intereat Royalties
Barbados > 6 months 5% 5% 5%
Belgium > 6 months 5% & 10 % 105 exempt
Botswana > 12 months 5% & 10 % 12% 12.5%
China > 12 months 5% 10% 10%
Croatia > 12 months exempt exempt exempt
Cyprus > 12 months exempt exempt exempt
France > 6 months 5% & 15 % Same rate as under domestic law 15%
Germany > 6 months 5% & 15 % do 15%
India > 9 months 5% & 15 % do 15%
Indonesia(terminated) > 6 months 5% & 10 % 10% 10%
Italy > 6 months 15% & 15 % Same rate as under domestic law 15%
Kuwait > 9 months exempt 5% 10%
Lesotho > 6 months 10 % 10% 10%
Luxembourg > 6 months 5% & 10 % exempt exempt
Madagascar > 6 months 5% & 10 % 10% 5%
Malaysia > 6 months 5% & 15 % 10% 15%
Mozambique > 6 months 8%, 10% & 15% 8% 5%
Namibia > 6 months 5% & 10 % 10% 5%
Nepal > 6 months 5%, 10 % & 15 % 10 % & 15 % 15%
Oman > 6 months exempt exempt exempt
Pakistan > 6 months 10% 10% 12.5%
Rwanda > 12 months exempt exempt exempt
Senegal > 9 months exempt exempt exempt
Seychelles > 12 months exempt exempt exempt
Singapore > 9 months exempt exempt exempt
South Africa > 9 months 5% & 15 % exempt exempt
Sri Lanka > 183 days 10% & 15 % 10% 10%
Swaziland > 6 months 7.5% 5% 7.5%
Sweden > 6 months 5% & 15 % 10% 15%
Thailand > 6 months 10% 10% & 15 % 5% & 15%
Uganda > 6 months 10% 10% 10%
United Kingdom > 6 months 10% & 15 % Same rate as under domestic law 15%
Zimbabwe > 6 months 10% & 20 % 10% 15%

 


 

 

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