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Austria: Double Tax Treaties

Table of Treaty Rates

Provided by TreatyPro
Austria


Jurisdiction Status Dividends Interest Royalties Notes
           
Defaults 25% 0% 20%
           
Albania Effective January 1, 2009 5% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 15% 0% 5%
Algeria Effective December 1, 2006 5% where the payee is a company (excluding a partnership) holding at least 10% of the paying company's capital 15% 0% 10%
Armenia Effective January 1, 2005 5% where the payee is a company (excluding a partnership) holding directly at least 10% of the paying company's capital 15% 0% 5%
Australia Effective January 1, 1989 15% 0% 10%
Azerbaijan Effective January 1, 2002 5% where the payee is a company holding directly at least 25% of the paying company's capital with a minimum investment of USD250,000 or equivalent 10% where the payee is a company holding directly at least 25% of the paying company's capital with a minimum investment of USD100,000 or equivalent 15% 0% 5% for the use of any patent, design or model, plan, secret formula or process, or information concerning industrial, commercial or scientific experiences, not older than three years 10%
Bahrain Effective January 1, 2012 0% 0% 0%
Barbados Effective January 1, 2008 5% where the payee is a company (excluding a partnership) holding directly at least 10% of the paying company's capital 15% 0% 0%
Belarus Effective January 1, 2003 5% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 15% 0% 5%
Belgium Effective January 1, 1974 15% 0% 0% 10% where the payee is a company holding more than 50% of the paying company's capital
Belize Effective January 1, 2004 5% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 15% 0% 0%
Bosnia and Herzegovina Effective January 1, 2012 5% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 10% 0% 5%
Brazil Effective January 1, 1977 15% 0% 10% for copyright royalties (excluding broadcasting royalties) 15% 20% for trademark royalties (4)
Bulgaria Effective January 1, 2012 0% where the payee is a company (excluding a partnership) 5% 0% 5%
Canada Effective January 1, 1981 Protocol effective March 1, 2001 5% where the payee is a company holding at least 10% of the paying company's voting stock 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) 10%
Chile Signed December 6, 2012 15% 0% 5% for equipment royalties 10% Not yet in force. Default rates apply.
China Effective January 1, 1993 7% where the payee is a company holding directly at least 25% of the paying company's voting stock 10% 0% 10%
Croatia Effective January 1, 2002 0% where the payee is a company (excluding a partnership) holding directly at least 10% of the paying company's capital 15% 0% 0%
Cuba Effective January 1, 2007 5% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 15% 0% 0% for literary, artistic, dramatic or musical copyright royalties (excluding broadcasting royalties) 5%
Cyprus Effective January 1, 1992 10% 0% 0%
Czech Republic Effective January 1, 2008 0% where the payee is a company holding at least 10% of the paying company's capital 10% 0% 0% for copyright or broadcasting royalties 5%
Denmark Effective January 1, 2009 0% where the payee is a company holding directly at least 10% of the paying company's capital 15% 0% 0%
Egypt Effective January 1, 1961 10% 0% 0% 20% for broadcasting royalties (5)
Estonia Effective January 1, 2003 5% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 15% 0% 5% for equipment royalties 10%
Finland Effective January 1, 2002 0% where the payee is a company holding directly at least 10% of the paying company's voting stock 10% 0% 5%
France Effective January 1, 1995 0% where the payee is a company holding at least 10% of the paying company's capital 15% 0% 0%
Georgia Effective January 1, 2007 0% where the payee is a company holding at least 50% of the paying company's capital with a minimum investment of EUR2m 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, 2003 5% where the payee is a company (excluding a partnership) holding directly at least 10% of the paying company's capital 15% 0% 0%
Greece Effective January 1, 2010 5% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 15% 0% 7%
Hong Kong Effective January 1, 2012 0% where the payee is a company (excluding a partnership) holding directly at least 10% of the paying company's capital 10% 0% 3%
Hungary Effective April 9, 1976 10% 0% 0%
India Effective January 1, 2002 10% 0% 10%
Indonesia Effective January 1, 1989 10% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 15% 0% 10%
Iran Effective January 1, 2005 5% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 10% 0% 5%
Ireland Effective January 1, 1964 Protocol effective January 1, 1976 10% 0% 0% 10% where the payee is a company holding more than 50% of the paying company's capital
Israel Effective January 1, 1968 25% 0% 0% for literary, artistic, dramatic or musical copyright royalties (excluding broadcasting royalties) 10%
Italy Effective January 1, 1974 15% 0% 0% 10% where the payee is a company holding more than 50% of the paying company's capital
Japan Effective January 1, 1963 10% where the payee is a company holding more than 50% of the paying company's capital for 12 months before the end of the distribution's accounting period 20% 0% 10%
Kazakhstan Effective January 1, 2007 5% where the payee is a company holding directly at least 10% of the paying company's capital 15% 0% 10%
Korea, South Effective January 1, 1988 Protocol effective January 1, 2003 5% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 15% 0% 2% for equipment royalties 10%
Kuwait Effective January 1, 2005 0% 0% 10%
Kyrgyzstan Effective January 1, 2004 5% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 15% 0% 10%
Latvia Effective January 1, 2008 5% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 10% 0% 5% for equipment royalties 10%
Libya Signed September 16, 2010 Full details not yet available Full details not yet available Full details not yet available Not yet in force. Default rates apply.
Liechtenstein Effective January 1, 1969 Protocol effective January 1, 2014 0% where the payee is a company (excluding a partnership) holding directly at least 10% of the paying company's capital for 12 months before the dividend is declared 15% 0% 5% where the payee is a company which owns an industrial production facility in the paying company's country 10%
Lithuania Effective January 1, 2006 5% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 15% 0% 5% for equipment royalties 10%
Luxembourg Effective January 1, 1961 5% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 15% 0% 0% 10% where the payee is a company holding more than 50% of the paying company's capital
Macedonia Effective January 1, 2009 0% where the payee is a company (excluding a partnership) holding directly at least 10% of the paying company's capital 15% 0% 0%
Malaysia Effective January 1, 1987 5% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 10% 0% 10% 15% for literary or artistic copyrights or broadcasting royalties
Malta Effective January 1, 1977 15% 0% 0% for copyright royalties (excluding broadcasting royalties) 10%
Mexico Effective January 1, 2006 5% where the payee is a company holding at least 10% of the paying company's voting stock 10% 0% 10%
Moldova Effective January 1, 2005 5% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 15% 0% 5%
Mongolia Effective January 1, 2005 5% where the payee is a company (excluding a partnership) holding directly at least 10% of the paying company's capital 10% 0% 5% 10% for copyright or broadcasting royalties
Morocco Effective January 1, 2007 5% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 10% 0% 10%
Nepal Effective January 1, 2003 5% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 10% where the payee is a company (excluding a partnership) holding directly at least 10% of the paying company's capital 15% 0% 15%
Netherlands Effective January 1, 1969 5% where the payee is a company holding at least 25% of the paying company's capital 15% 0% 0% 10% where the payee is a company holding more than 50% of the paying company's capital
New Zealand Effective March 1, 2008 15% 0% 10%
Norway Effective January 1, 1997 Protocol effective January 1, 2007 0% where the payee is a company (excluding a partnership), the government or the central bank 15% 0% 0%
Pakistan Effective January 1, 2008 10% where the payee is a company (excluding a partnership) holding directly at least 20% of the paying company's capital 15% 0% 10%
Philippines Effective January 1, 1983 10% where the payee is a company holding directly at least 10% of either the paying company's voting stock or the total shares issued by that company over six months prior to the payment date 25% 0% 15%
Poland Effective January 1, 2006 5% where the payee is a company (excluding a partnership) holding directly at least 10% of the paying company's capital 15% 0% 5%
Portugal Effective January 1, 1973 15% 0% 5% 10% where the payee is a company holding more than 50% of the paying company's capital
Qatar Effective January 1, 2013 0% 0% 5%
Romania Effective January 1, 2007 0% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 5% 0% 3%
Russia Effective January 1, 2003 5% where the payee is a company (excluding a partnership) holding directly at least 10% of the paying company's capital with a minimum investment of USD100,000 or equivalent 15% 0% 0%
San Marino Effective January 1, 2006 0% where the payee is a company (excluding a partnership) holding directly at least 10% of the paying company's capital 15% 0% 0%
Saudi Arabia Effective January 1, 2008 0% where the payee is the government 5% 0% 10%
Montenegro Signed June 17, 2014 Full details not yet available Full details not yet available Full details not yet available Not yet in force. Default rates apply.
Singapore Effective January 1, 2003 0% where the payee is a company (excluding a partnership) holding directly at least 10% of the paying company's capital, the government or the central bank 10% 0% 5%
Slovakia Effective January 1, 1980 10% 0% 0% for copyright or broadcasting royalties 5%
Slovenia Effective January 1, 2000 Protocol effective January 1, 2007 5% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 15% 0% 5%
South Africa Effective May 1, 1997 5% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 15% 0% 0%
Spain Effective January 1, 1968 10% where the payee is a company (excluding a partnership) holding directly at least 50% of the paying company's capital for 12 months before the dividend is declared 15% 0% 5%
Sweden Effective January 1, 1959 Protocol effective January 1, 1993 5% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 10% 0% 0% 10% where the payee is a company holding more than 50% of the paying company's capital
Switzerland Effective January 1, 1975 Protocol effective January 1, 2006 0% where the payee is a company (excluding a partnership) holding directly at least 20% of the paying company's capital 15% 0% 0%
Syria Signed March 3, 2009 Full details not yet available Full details not yet available Full details not yet available Not yet in force. Default rates apply.
Taiwan Effective January 1, 2015 10% 0% 0%
Tajikistan Effective January 1, 2013 5% where the payee is a company (excluding a partnership) holding directly at least 15% of the paying company's capital 10% 0% 8%
Thailand Effective January 1, 1986 10% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 25% (5) 0% 15%
Tunisia Effective January 1, 1979 10% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's voting stock 20% 0% 10% for copyright royalties (excluding broadcasting royalties) 15%
Turkey Effective January 1, 2010 5% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 15% 0% 10%
Turkmenistan Effective January 1, 1979 0% 0% 0%
Ukraine Effective January 1, 2000 5% where the payee is a company (excluding a partnership) holding directly at least 10% of the paying company's capital 10% 0% 0% 5% for literary or artistic copyrights or broadcasting royalties
United Arab Emirates Effective January 1, 2005 0% 0% 0%
United Kingdom Effective January 1, 1969 Protocol effective April 6, 1973 5% where the payee is a company holding at least 25% of the paying company's voting stock 15% 0% 0% 10% where the payee is a company holding more than 50% of the paying company's voting stock
United States Effective January 1, 1999 5% where the payee is a company (excluding a partnership) holding directly at least 10% of the paying company's voting stock 15% 0% 0% 10% for broadcasting royalties
Uzbekistan Effective January 1, 2002 5% where the payee is a company (excluding a partnership) holding directly at least 10% of the paying company's capital 15% 0% 5%
Venezuela Effective January 1, 2008 5% where the payee is a company (excluding a partnership) holding directly at least 15% of the paying company's capital 15% 0% 5%
Vietnam Effective January 1, 2011 5% where the payee is a company (excluding a partnership) holding directly at least 70% of the paying company's capital 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, 2011 5% where the payee is a company (excluding a partnership) holding directly at least 25% of the paying company's capital 15% 0% 5% for copyright or broadcasting royalties 10%

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. Austria'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 treaty specifies a different rate but the default rate is lower and would therefore apply.
  5. The domestic rate applies.
  6. PLEASE NOTE: This table was last updated February 2015

 

 

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