Back To Top

Your Lowtax Account


France: Double Tax Treaties

Table of Treaty Rates

Provided by TreatyPro
France


Jurisdiction Status Dividends Interest Royalties Notes
           
Defaults 30% 0% 33.33%
           
Albania Effective January 1, 2005 5% where the payee is a company holding at least 25% of the paying company's capital 15% 0% 5%
Algeria Effective December 1, 2002 5% where the payee is a company holding at least 10% of the paying company's capital 15% 0% 5% for copyright royalties (excluding broadcasting royalties) 10%
Andorra Signed April 2, 2013 5% where the payee is a company holding at least 10% of the paying company's voting stock 15% 0% 0% for copyright or broadcasting royalties 5% Not yet in force. Default rates apply.
Argentina Effective March 1, 1981 15% 0% 0% for broadcasting or equipment royalties 18%
Armenia Effective January 1, 2002 5% where the payee is a company holding at least 10% of the paying company's capital 15% 0% 5% for copyright royalties (excluding broadcasting royalties) 10%
Australia Effective January 1, 2010 0% when paid out of profits which have borne the normal company tax rate to a company holding directly at least 10% of the paying company's capital 5% where the payee is a company holding directly at least 10% of the paying company's capital 15% 0% 5%
Austria Effective January 1, 1995 0% where the payee is a company holding at least 10% of the paying company's capital 15% 0% 0%
Azerbaijan Effective January 1, 2006 10% 0% 5% for literary or artistic copyrights or broadcasting royalties 10%
Bahrain Effective August 1, 1994 0% 0% 0%
Bangladesh Effective September 1, 1988 10% where the payee is a company (excluding a partnership) holding directly at least 10% of the paying company's capital 15% 0% 10%
Belarus Effective January 1, 1988 15% 0% 0% The USSR treaty continues to apply.
Belgium Effective September 17, 1965 Protocol effective January 1, 1970 10% where the payee is a company (excluding a partnership) holding at least 10% of the paying company's capital for 12 months before payment of the dividend 15% 0% 0%
Benin Effective January 1, 1977 30% (4) 0% 0%
Bolivia Effective November 1, 1996 15% 0% 15%
Bosnia and Herzegovina Effective January 1, 1975 5% where the payee is a company holding directly at least 25% of the paying company's capital 15% 0% 0% The Yugoslavia treaty continues to apply.
Botswana Effective January 1, 2004 5% where the payee is a company holding directly at least 25% of the paying company's capital 12% 0% 10%
Brazil Effective January 1, 1973 15% 0% 10% for copyright or broadcasting royalties 15% 25% for trademark royalties
Bulgaria Effective May 1, 1988 5% where the payee is a company (excluding a partnership) holding directly at least 15% of the paying company's capital 15% 0% 5%
Burkina Faso Effective January 1, 1963 30% (4) 0% 33.33% (4)
Cameroon Effective July 1, 1975 Protocol effective February 1, 1997 15% 0% 15%
Canada Effective January 1, 1976 Protocol effective September 1, 1998 5% where the payee is a company holding at least 10% of the paying company's capital 15% 0% 0% for the use of any literary, artistic, dramatic or musical copyright (excluding broadcasting royalties), computer software or patent, or information concerning industrial, commercial or scientific experience (excluding a rental or franchise agreement), or when paid to the government 10%
Chile Effective January 1, 2006 15% 0% 5% for equipment royalties 10%
China Effective January 1, 2015 5% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 10% 0% 10%
Congo, Republic of the Effective September 1, 1989 15% where the payee is a company (excluding a partnership) holding directly at least 10% of the paying company's capital 20% 0% 15%
Cote d'Ivoire Effective January 1, 1964 Protocol effective May 1, 1995 15% 0% 0%
Croatia Effective January 1, 2006 0% where the payee is a company holding at least 10% of the paying company's capital 15% 0% 0%
Cyprus Effective April 1, 1983 10% where the payee is a company (excluding a partnership) holding directly at least 10% of the paying company's capital 15% 0% 5%
Czech Republic Effective January 1, 2006 0% where the payee is a company holding at least 25% of the paying company's capital 10% 0% 0% for copyright or broadcasting royalties 5% for equipment royalties 10%
Ecuador Effective January 1, 1993 15% 0% 15%
Egypt Effective October 1, 1982 Protocol effective January 1, 2005 0% 0% 15%
Estonia Effective January 1, 1996 5% where the payee is a company holding at least 10% of the paying company's capital 15% 0% 5% for equipment royalties 10%
Ethiopia Effective August 1, 2008 10% 0% 7.50%
Finland Effective January 1, 1970 0% 0% 0%
Gabon Effective April 1, 2008 15% 0% 0% for copyright or broadcasting royalties 10%
Georgia Effective January 1, 2011 0% where the payee is a company holding at least 50% of the paying company's capital with a minimum investment of EUR3m or equivalent 5% where the payee is a company holding at least 10% of the paying company's capital with a minimum investment of EUR100,000 or equivalent 10% 0% 0%
Germany Effective January 1, 1958 Protocol effective January 1, 2002 0% where the payee is a company holding at least 10% of the paying company's capital 15% 0% 0%
Ghana Effective January 1, 1998 5% where the payee is a company holding at least 10% of the paying company's capital 15% 0% 10%
Greece Effective January 1, 1965 30% (4) 0% 5%
Guinea Effective January 1, 2005 15% 0% 0% for copyright royalties (excluding broadcasting royalties) 10%
Hong Kong Effective January 1, 2012 10% 0% 10%
Hungary Effective December 1, 1981 5% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 15% 0% 0%
Iceland Effective July 1, 1992 5% where the payee is a company (excluding a partnership) holding directly at least 10% of the paying company's capital 15% 0% 0%
India Effective January 1, 1995 15% 0% 20%
Indonesia Effective March 13, 1981 10% where the payee is a company holding directly at least 25% of the paying company's capital 15% 0% 10%
Iran Effective April 10, 1975 15% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 20% 0% 0% for copyright or broadcasting royalties paid to the government 10%
Ireland Effective January 1, 1966 10% where the payee is a company holding at least 50% of the paying company's capital for 12 months before payment of the dividend 15% 0% 0%
Israel Effective January 1, 1997 5% where the payee is a company holding directly at least 10% of the paying company's capital 15% 0% 0% for copyright royalties (excluding broadcasting royalties) 10%
Italy Effective May 1, 1992 5% where the payee is a company holding at least 10% of the paying company's capital for 12 months before the dividend is declared 15% 0% 0% for copyright royalties (excluding broadcasting royalties) 5%
Jamaica Effective January 1, 1999 10% where the payee is a company (excluding a partnership) holding at least 10% of the paying company's voting stock 15% 0% 10%
Japan Effective January 1, 1997 Protocol effective January 1, 2008 0% where the payee is a company holding at least 15% of the payer company's capital for six months before the dividend is declared 5% where the payee is a company holding at least 10% of the paying company's capital for six months before the dividend is declared 10% 0% 0%
Jordan Effective April 1, 1985 5% where the payee is a company (excluding a partnership) holding directly at least 10% of the paying company's capital 15% 0% 5% for copyright or broadcasting royalties 15% 25% for trademark royalties
Kazakhstan Effective January 1, 1996 5% where the payee is a company holding at least 10% of the paying company's capital 15% 0% 10%
Kenya Effective January 1, 2011 10% 0% 10%
Korea, South Effective January 1, 1979 Protocol effective March 1, 1992 10% where the payee is a company (excluding a partnership) holding directly at least 10% of the paying company's capital 15% 0% 10%
Kuwait Effective January 1, 1981 Protocol effective March 1, 1995 0% 0% 0%
Kyrgyzstan Effective January 1, 1988 15% 0% 0% The USSR treaty continues to apply.
Latvia Effective January 1, 2002 5% where the payee is a company holding at least 10% of the paying company's capital 15% 0% 5% for equipment royalties 10%
Lebanon Effective March 28, 1964 0% 0% 33.33% (4)
Libya Effective January 1, 2009 5% where the payee is a company holding at least 10% of the paying company's capital 10% 0% 0% for copyright or broadcasting royalties 10%
Lithuania Effective January 1, 1997 5% where the payee is a company holding at least 10% of the paying company's capital 15% 0% 5% for equipment royalties 10%
Luxembourg Effective January 1, 1957 Protocol effective January 1, 1971 5% where the payee is a company holding directly at least 25% of the paying company's capital 15% 0% 0%
Macedonia Effective January 1, 2005 0% where the payee is a company holding at least 10% of the paying company's capital 15% 0% 0%
Madagascar Effective October 1, 1984 15% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 25% 0% 10% for copyright or broadcasting royalties 15%
Malaysia Effective January 1, 1973 5% where the payee is a company holding at least 10% of the paying company's capital 15% 0% 10% 33.33% for broadcasting royalties (4)
Mali Effective January 1, 1975 30% (4) 0% 0%
Malta Effective October 1, 1979 Protocol effective June 1, 2010 0% where the payee is a company holding directly at least 10% of the paying company's capital 15% 0% 0% for copyright or broadcasting royalties 10%
Mauritania Effective January 1, 1966 30% (4) 0% 33.33% (4)
Mauritius Effective September 17, 1982 5% where the payee is a company (excluding a partnership) holding directly at least 10% of the paying company's capital 15% 0% 0% for copyright or broadcasting royalties 15%
Mexico Effective January 1, 1993 0% where the payee is a company holding at least 10% of the paying company's capital 5% where the payee is one or more residents of a third country holding at least 51% of the paying company's capital 15% 0% 0% for literary, artistic, dramatic or musical copyright royalties (excluding broadcasting royalties) 15%
Moldova Effective January 1, 1988 New treaty signed October 31, 2006 15% When new treaty is effective: 5% where the payee is a company holding at least 20% of the paying company's capital 15% 0% 0% When new treaty is effective: 2% The USSR treaty continues to apply. New treaty not yet in force.
Monaco Effective October 13, 1962 30% (4) 0% 33.33% (4)
Mongolia Effective January 1, 1998 5% where the payee is a company holding at least 10% of the paying company's capital 15% 0% 0% for copyright royalties (excluding broadcasting royalties) 5%
Morocco Effective December 1, 1971 Protocol effective December 1, 1990 0% when the dividends are taxable in Morocco 15% 0% 5% for copyright royalties (excluding broadcasting royalties) 10%
Namibia Effective January 1, 2000 5% where the payee is a company holding at least 10% of the paying company's capital 15% 0% 0% for copyright royalties (excluding broadcasting royalties) 10%
Netherlands Effective March 19, 1974 5% where the payee is a company holding directly at least 25% of the paying company's capital 15% 0% 0%
New Caledonia Effective January 1, 1982 5% where the payee is a company (excluding a partnership) 15% 0% 0% for copyright, broadcasting or computer software royalties 10%
New Zealand Effective January 1, 1982 15% 0% 10%
Niger Effective January 1, 1964 30% (4) 0% 33.33% (4)
Nigeria Effective January 1, 1992 12.5% where the payee is a company (excluding a partnership) holding directly at least 10% of the paying company's capital 15% 0% 12.50%
Norway Effective January 1, 1981 Protocol effective September 1, 1996 0% where the payee is a company holding at least 10% of the paying company's capital 15% 0% 0%
Oman Effective August 1, 1990 Protocol effective January 1, 2014 0% 0% 7%
Pakistan Effective January 1, 1997 10% where the payee is a company holding at least 10% of the paying company's capital 15% 0% 10%
Panama Effective January 1, 2013 5% where the payee is a company (excluding a partnership) holding directly at least 10% of the paying company's capital 15% 0% 5%
Philippines Effective January 1, 1978 Protocol effective January 1, 1998 10% where the payee is a company (excluding a partnership) holding directly at least 10% of the paying company's voting stock 15% 0% 15%
Poland Effective January 1, 1974 5% where the payee is a company (excluding a partnership) holding directly at least 10% of the paying company's capital 15% 0% 0% for copyright royalties (excluding broadcasting royalties) 10%
Portugal Effective January 1, 1973 15% 0% 5%
Qatar Effective December 4, 1990 0% 0% 0%
Romania Effective September 27, 1975 10% 0% 10%
Russia Effective January 1, 2000 5% where the payee has contributed a minimum of FR500,000 or equivalent to the paying company, and the payee is exempt from tax on the dividends (5) 10% where only one of the above conditions is fulfilled 15% 0% 0%
Saint Pierre and Miquelon Effective December 30, 1988 5% where the payee is a company (excluding a partnership) 15% 0% 0% for copyright, broadcasting or computer software royalties 10%
Saudi Arabia Effective January 1, 1981 Protocol effective July 1, 1995 0% 0% 0%
Senegal Effective January 1, 1976 Protocol effective February 1, 1993 15% 0% 0% for copyright or broadcasting royalties 15%
Montenegro Effective January 1, 1975 5% where the payee is a company holding directly at least 25% of the paying company's capital 15% 0% 0% The Yugoslavia treaty continues to apply.
Singapore Effective January 1, 1971 10% where the payee is a company holding at least 10% of the paying company's capital 15% 0% 0% 33.33% for the use of any literary or artistic copyright or broadcasting royalty, or information concerning commercial experience (4)
Slovakia Effective January 25, 1975 10% 0% 0% for copyright royalties (excluding broadcasting royalties) 5% The Czechoslovakia treaty continues to apply.
Slovenia Effective January 1, 2008 0% where the payee is a company holding directly at least 20% of the paying company's capital 15% 0% 0% for literary or artistic copyrights or broadcasting royalties 5%
South Africa Effective January 1, 1996 5% where the payee is a company holding directly at least 10% of the paying company's capital 15% 0% 0%
Spain Effective July 1, 1997 0% where the payee is a company holding at least 25% of the paying company's capital for 12 months before payment of the dividend 15% 0% 0% for literary or artistic copyright royalties (excluding broadcasting royalties) 5%
Sri Lanka Effective January 1, 1982 30% (4) 0% 0% for copyright or broadcasting royalties 10%
Sweden Effective January 1, 1993 0% where the payee is a company (excluding a partnership) holding at least 10% of the paying company's capital 15% 0% 0%
Switzerland Effective January 1, 1967 Protocol effective August 1, 1998 0% where the payee is a company holding at least 10% of the paying company's capital 15% 0% 5%
Syria Effective May 1, 2009 0% where the payee is a company holding at least 10% of the paying company's capital 15% 0% 33.33% (4)
Taiwan Effective January 1, 2011 10% 0% 10%
Tajikistan Effective January 1, 1988 15% 0% 0% The USSR treaty continues to apply.
Thailand Effective August 29, 1975 15% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital, and the payer is engaged in an industrial undertaking 20% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 30% (4) 0% 0% for broadcasting royalties paid to the government 5% for copyright royalties (excluding broadcasting royalties) 15%
Togo Effective January 1, 1971 30% (4) 0% 33.33% (4)
Trinidad and Tobago Effective January 1, 1990 10% where the payee is a company (excluding a partnership) holding at least 10% of the paying company's capital 15% 0% 0% for literary, artistic, dramatic or musical copyright royalties (excluding broadcasting royalties) 10%
Tunisia Effective January 1, 1975 30% (4) 0% 0% for broadcasting royalties 5% for copyright royalties 15% 20% for equipment or trademark royalties
Turkey Effective January 1, 1990 15% where the payee is a company (excluding a partnership) holding directly at least 10% of the paying company's capital 20% 0% 10%
Turkmenistan Effective January 1, 1988 15% 0% 0% The USSR treaty continues to apply.
Ukraine Effective January 1, 2000 0% where the payee is a company holding at least 50% of the paying company's capital with a minimum investment of FR5m or equivalent, or where the payee's investment in the paying company is guaranteed or insured by the government or the central bank (5) 5% where the payee is a company holding at least 10% of the paying company's capital 15% 0% 0% 10% for copyright or broadcasting royalties
United Arab Emirates Effective July 1, 1990 Protocol effective June 1, 1995 0% 0% 0%
United Kingdom Effective January 1, 2010 0% where the payee is a company holding at least 10% of the paying company's capital, or a pension fund 15% 0% 0%
United States Effective February 1, 1996 Protocol effective January 1, 2009 0% where the payee is a company holding at least 80% of the paying company's voting stock for 12 months before the dividend is declared 5% where the payee is a company holding at least 10% of the paying company's capital 15% 0% 0% Separate dividend withholding tax rules apply to REITs.
Uzbekistan Effective January 1, 2004 5% where the payee is a company holding at least 10% of the paying company's capital 10% 0% 0%
Venezuela Effective January 1, 1994 0% where the payee is a company holding at least 10% of the paying company's capital 5% 0% 5%
Vietnam Effective July 1, 1994 5% where the payee is a company (excluding a partnership) holding directly at least 10% of the paying company's capital 15% 0% 10%
Zimbabwe Effective December 5, 1996 10% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 15% 0% 10%
Serbia Effective January 1, 1975 5% where the payee is a company holding directly at least 25% of the paying company's capital 15% 0% 0% The Yugoslavia treaty continues to apply.
Saint Maarten Effective January 1, 2010 0% where the payee is a company (excluding a partnership) holding at least 10% of the paying company's capital 15% 0% 0%
Kosovo Effective January 1, 1975 5% where the payee is a company holding directly at least 25% of the paying company's capital 15% 0% 0% The Yugoslavia treaty continues to apply.

Footnotes

  1. In the case of European Union countries, the EC Parent-Subsidiary Directive can reduce dividend withholding tax to 0%, subject to certain conditions.
  2. France's default interest withholding tax rate is 0%. A treaty may stipulate a higher rate.
  3. In the case of European Union countries, the EC Interest and Royalties Directive can reduce royalties withholding tax to 0%, subject to certain conditions.
  4. The domestic rate applies.
  5. The currency stated in the treaty has been replaced by the Euro and should be calculated as such.
  6. PLEASE NOTE: This table was last updated February 2015

 

 

Back to France Index »