Ukraine's tax treaty network

Withholding tax rates on dividends, interest and royalties under Ukraine's tax treaty network
(effective as of 1 July 2007)

COUNTRIES	DIVIDENDS	INTEREST	ROYALTIES
COUNTRIES		INTEREST	ROYALTIES
Domestic rates for:
non-resident corporations	15	15	15
Treaty rates:
Algeria	5/15	10	10
Armenia	5/15	10	0
Austria	5/15	2/5	0/5
Azerbaijan	10/15	10	10
Belarus	15	10	15
Belgium	5/15	2/10	0/10
Brazil	10/15	15	15
Bulgaria	5/15	10	10
Canada	5/15	10	0/10
China	5/15	10	10
Croatia	5/15	10	10
Cyprus	0	0	0
Czech Republic	5/15	5	10
Denmark	5/15	0/10	0/10
Egypt	12	12	12
Estonia	5/15	10	10
Finland	0/5/15	5/10	0/5/10
France	0 /5/ 15	2/10	0/10
Georgia	5/10	10	10
Germany	5/10	2/5	0/5
Greece	5/10	10	10
Hungary	5/15	10	5
India	10/15	10	10
Indonesia	10/15	10	10
Iran	10	10	10
Iseland	5/15	10	10
Israel	5/15	5/10	10
Italy	5/15	10	7
Japan	15	10	0/10
Jordan	5/15	10	10
Kazakhstan	5/15	10	10
Korea	5/15	5	5
Kuwait	5	0	10
Kyrgyzstan	5/15	10	10
Latvia	5/15	10	10
Lebanon	5/15	10	10
Lithuania	5/15	10	10
Macedonia	5/15	10	10
Malaysia	15	15	10/15
Moldova	5/15	10	10
Mongolia	0	0	0
Netherlands	0/5/15	2/10	0/10
Norway	5/15	10	5/10
Poland	5/15	10	10
Portugal	10/15	10	10
Romania	10/15	10	10/15
Russia	5/15	10	10
Serbia and Montenegro	5/15	10	10
Slovak Republic	10/15	10	10
Slovenia	5/15	5	5/10
South Africa	5/15	0/10	10
Spain	15	0	0/5
Sweden	0/5/10	10	0/10
Switzerland	5/15	0/10	0/10
Syria	10	10	15
Tajikistan	10	10	10
Thailand	10/15	10/15	15
Turkey	10/15	10	10
Turkmenistan	10	10	10
United Arab Emirates	5/10	3	0/10
United Kingdom	5/10	0	0
U.S.A.	5/15	0	10
Uzbekistan	10	10	10
Vietnam	10	10	10

Of further interest

Online Business Guide: Taxation Issues

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