| COUNTRY |
CODE |
DIVIDEND TAX RATE |
INTEREST TAX RATE |
| Abu Dhabi, Dubai, United Arab Emirates |
TC |
30.00 |
30.00 |
| Afghanistan |
AF |
30.00 |
30.00 |
| Albania |
AL |
30.00 |
30.00 |
| Algeria |
AG |
30.00 |
30.00 |
| American Samoa |
AQ |
30.00 |
30.00 |
| Andorra |
AN |
30.00 |
30.00 |
| Angola |
AO |
30.00 |
30.00 |
| Anguilla |
AV |
30.00 |
30.00 |
| Antarctica |
AY |
30.00 |
30.00 |
| Antigua, Barbuda |
AC |
30.00 |
30.00 |
| Argentina |
AR |
30.00 |
30.00 |
| Armenia (Commonwealth of Independent States) |
AM |
30.00 |
0.00 |
| Aruba |
AA |
30.00 |
30.00 |
| Ashmore & Cartier Islands (covered under Australia Treaty) |
AT |
15.00 |
10.00 |
| Australia |
AS |
15.00 |
10.00 |
| Austria |
AU |
15.00 |
0.00 |
| Azerbaijan (Commonwealth of Independent States) |
AJ |
30.00 |
0.00 |
| Azores, Portugal |
PO |
15.00 |
10.00 |
| Bahamas, Eleuthera Island |
BF |
30.00 |
30.00 |
| Bahrain |
BA |
30.00 |
30.00 |
| Baker Island |
FQ |
30.00 |
30.00 |
| Balearic Islands, Canary Islands, Spain |
SP |
15.00 |
10.00 |
| Bali (part of Indonesia) |
ID |
15.00 |
15.00 |
| Bangladesh |
BG |
30.00 |
30.00 |
| Barbados |
BB |
15.00 |
5.00 |
| Barbuda, Antigua |
AC |
30.00 |
30.00 |
| Bassas da India |
BS |
30.00 |
30.00 |
| Belarus (Commonwealth of Independent States) |
BO |
30.00 |
0.00 |
| Belgium |
BE |
15.00 |
15.00 |
| Belitung (part of Indonesia) |
ID |
15.00 |
15.00 |
| Belize |
BH |
30.00 |
30.00 |
| Benin (Dahomey) |
BN |
30.00 |
30.00 |
| Bermuda |
BD |
30.00 |
30.00 |
| Bhutan |
BT |
30.00 |
30.00 |
| Bolivia |
BL |
30.00 |
30.00 |
| Bonaire, Curacao, Netherlands Antilles |
NT |
30.00 |
30.00 |
| Bosnia-Herzegovina |
BK |
30.00 |
30.00 |
| Botswana |
BC |
30.00 |
30.00 |
| Bouvet Island |
BV |
30.00 |
30.00 |
| Brazil |
BR |
30.00 |
30.00 |
| British Indian Ocean Territory |
IO |
30.00 |
30.00 |
| Brunei |
BX |
30.00 |
30.00 |
| Bulgaria |
BU |
30.00 |
30.00 |
| Burkina Faso (Upper Volta) |
UV |
30.00 |
30.00 |
| Burma |
BM |
30.00 |
30.00 |
| Burundi |
BY |
30.00 |
30.00 |
| Cambodia (Kampuchea) |
CB |
30.00 |
30.00 |
| Cameroon |
CM |
30.00 |
30.00 |
| Canada - Canadian Province Code must be included also (See Canadian Postal Code Table for More Information) |
CA |
15.00 |
10.00 |
| Canary Islands, Balearic Islands, Spain |
SP |
15.00 |
10.00 |
| Cape Verde |
CV |
30.00 |
30.00 |
| Cayman Islands |
CJ |
30.00 |
30.00 |
| Central African Republic |
CT |
30.00 |
30.00 |
| Chad |
CD |
30.00 |
30.00 |
| Chile |
CI |
30.00 |
30.00 |
| China People's Republic of, Inner Mongolia, Tibet, Manchuria |
CH |
10.00 |
10.00 |
| Christmas Island (Indian Ocean) (Covered under Australia Treaty) |
KT |
15.00 |
10.00 |
| Clipperton Island |
IP |
30.00 |
30.00 |
| Cocos (Keeling) Islands (Covered under Australia Treaty) |
CK |
15.00 |
10.00 |
| Colombia |
CO |
30.00 |
30.00 |
| Comoros |
CN |
30.00 |
30.00 |
| Congo (Brazzaville) |
CF |
30.00 |
30.00 |
| Congo, Democratic Republic of (Zaire) |
CG |
30.00 |
30.00 |
| Cook Islands |
CW |
30.00 |
30.00 |
| Coral Sea Islands Territory (Covered under Australia Treaty) |
CR |
15.00 |
10.00 |
| Corsica |
VP |
30.00 |
30.00 |
| Costa Rica |
CS |
30.00 |
30.00 |
| Cote D'Ivoire (Ivory Coast) |
IV |
30.00 |
30.00 |
| Croatia |
HR |
30.00 |
30.00 |
| Cuba |
CU |
30.00 |
30.00 |
| Curacao, Bonaire, Netherlands Antilles |
NT |
30.00 |
30.00 |
| Cyprus |
CY |
15.00 |
10.00 |
| Czech Republic |
EZ |
15.00 |
0.00 |
| Denmark |
DA |
15.00 |
0.00 |
| Djibouti |
DJ |
30.00 |
30.00 |
| Dominica |
DO |
30.00 |
30.00 |
| Dominican Republic |
DR |
30.00 |
30.00 |
| Dubai, Abu Dhabi, United Arab Emirates |
TC |
30.00 |
30.00 |
| Ecuador |
EC |
30.00 |
30.00 |
| Egypt |
EG |
15.00 |
15.00 |
| El Salvador |
ES |
30.00 |
30.00 |
| Eleuthera Island, Bahamas |
BF |
30.00 |
30.00 |
| England, Great Britain, UK, Wales, Scotland, No. Ireland |
UK |
15.00 |
0.00 |
| Equatorial Guinea |
EK |
30.00 |
30.00 |
| Eritrea |
ER |
30.00 |
30.00 |
| Estonia |
EN |
15.00 |
10.00 |
| Ethiopia |
ET |
30.00 |
30.00 |
| Europa Island |
EU |
30.00 |
30.00 |
| Falkland Islands (Islas Malvinas) |
FK |
30.00 |
30.00 |
| Faroe Islands |
FO |
30.00 |
30.00 |
| Fiji |
FJ |
30.00 |
30.00 |
| Finland |
FI |
15.00 |
0.00 |
| Flores (part of Indonesia) |
ID |
15.00 |
15.00 |
| France |
FR |
15.00 |
0.00 |
| French Guiana (Covered under France Treaty) |
FG |
15.00 |
0.00 |
| French Polynesia (Tahiti) |
FP |
30.00 |
30.00 |
| French Southern and Antarctic Lands |
FS |
30.00 |
30.00 |
| Gabon |
GB |
30.00 |
30.00 |
| Gambia, The |
GA |
30.00 |
30.00 |
| Gaza Strip |
GZ |
30.00 |
30.00 |
| Georgia (Commonwealth of Independent States) |
GG |
30.00 |
0.00 |
| Germany |
GM |
15.00 |
0.00 |
| Ghana |
GH |
30.00 |
30.00 |
| Gibraltar |
GI |
30.00 |
30.00 |
| Gilbert Islands (Kiribati) |
KR |
30.00 |
30.00 |
| Glorioso Islands |
GO |
30.00 |
30.00 |
| Great Britain, UK, England, Wales, Scotland, No. Ireland |
UK |
15.00 |
0.00 |
| Greece |
GR |
30.00 |
0.00 |
| Greenland |
GL |
30.00 |
30.00 |
| Grenada (Southern Grenadines) |
GJ |
30.00 |
30.00 |
| Grenadines (Northern), St Vincent, Windward Islands |
VC |
30.00 |
30.00 |
| Guadeloupe (Covered under France Treaty), St. (Saint) Martin |
GP |
15.00 |
0.00 |
| Guam |
GQ |
30.00 |
30.00 |
| Guatemala |
GT |
30.00 |
30.00 |
| Guernsey |
GK |
30.00 |
30.00 |
| Guinea |
GV |
30.00 |
30.00 |
| Guinea-Bissau |
PU |
30.00 |
30.00 |
| Guyana |
GY |
30.00 |
30.00 |
| Haiti |
HA |
30.00 |
30.00 |
| Heard Island, McDonald Islands |
HM |
30.00 |
30.00 |
| Honduras |
HO |
30.00 |
30.00 |
| Hong Kong (NOT covered under China Treaty) |
HK |
30.00 |
30.00 |
| Howland Island |
HQ |
30.00 |
30.00 |
| Hungary |
HU |
15.00 |
0.00 |
| Iceland |
IC |
15.00 |
0.00 |
| India |
IN |
25.00 |
15.00 |
| Indonesia (Bali, Belitung, Flores, Java, Moluccas, Sumatra, Timor) |
ID |
15.00 |
15.00 |
| Iran |
IR |
30.00 |
30.00 |
| Iraq |
IZ |
30.00 |
30.00 |
| Ireland, Republic of (Eire) |
EI |
15.00 |
0.00 |
| Ireland-North, Great Britain, UK, England, Wales, Scotland |
UK |
15.00 |
0.00 |
| Islas Malvinas (Falkland Islands) |
FK |
30.00 |
30.00 |
| Isle of Man |
IM |
30.00 |
30.00 |
| Israel |
IS |
25.00 |
17.50 |
| Italy |
IT |
15.00 |
15.00 |
| Ivory Coast (Cote D'Ivoire) |
IV |
30.00 |
30.00 |
| Jamaica |
JM |
15.00 |
12.50 |
| Jan Mayen |
JN |
30.00 |
30.00 |
| Japan, Ryukyu Islands |
JA |
15.00 |
10.00 |
| Jarvis Island |
DQ |
30.00 |
30.00 |
| Java (part of Indonesia) |
ID |
15.00 |
15.00 |
| Jersey |
JE |
30.00 |
30.00 |
| Johnston Atoll |
JQ |
30.00 |
30.00 |
| Jordan |
JO |
30.00 |
30.00 |
| Juan de Nova Island |
JU |
30.00 |
30.00 |
| Kazakstan |
KZ |
15.00 |
10.00 |
| Kenya |
KE |
30.00 |
30.00 |
| Kingman Reef |
KQ |
30.00 |
30.00 |
| Kiribati (Gilbert Islands) |
KR |
30.00 |
30.00 |
| Korea, Democratic People's Republic of (North) |
KN |
30.00 |
30.00 |
| Korea, Republic of (South) |
KS |
15.00 |
12.00 |
| Kosovo, Montenegro, Serbia (Yugoslavia) |
YO |
30.00 |
30.00 |
| Kurile Islands, Russia |
RS |
10.00 |
0.00 |
| Kuwait |
KU |
30.00 |
30.00 |
| Kyrgyzstan (Commonwealth of Independent States) |
KG |
30.00 |
0.00 |
| Laos |
LA |
30.00 |
30.00 |
| Latvia |
LG |
15.00 |
10.00 |
| Lebanon |
LE |
30.00 |
30.00 |
| Lesotho |
LT |
30.00 |
30.00 |
| Liberia |
LI |
30.00 |
30.00 |
| Libya |
LY |
30.00 |
30.00 |
| Liechtenstein |
LS |
30.00 |
30.00 |
| Lithuania |
LH |
15.00 |
10.00 |
| Luxembourg |
LU |
15.00 |
0.00 |
| Macau |
MC |
30.00 |
30.00 |
| Macedonia (former Yugoslav Republic of) |
MK |
30.00 |
30.00 |
| Madagascar (Malagasy Republic) |
MA |
30.00 |
30.00 |
| Malawi |
MI |
30.00 |
30.00 |
| Malaysia, Sarawak |
MY |
30.00 |
30.00 |
| Maldives |
MV |
30.00 |
30.00 |
| Mali |
ML |
30.00 |
30.00 |
| Malta |
MT |
30.00 |
30.00 |
| Manchuria, People's Republic of China, Inner Mongolia, Tibet |
CH |
10.00 |
10.00 |
| Marshall Islands |
RM |
30.00 |
30.00 |
| Martinique (Covered under France Treaty) |
MB |
15.00 |
0.00 |
| Mauritania |
MR |
30.00 |
30.00 |
| Mauritius |
MP |
30.00 |
30.00 |
| Mayotte |
MF |
30.00 |
30.00 |
| McDonald Islands, Heard Island |
HM |
30.00 |
30.00 |
| Mexico |
MX |
10.00 |
15.00 |
| Micronesia, Federated States of |
FM |
30.00 |
30.00 |
| Midway Islands |
MQ |
30.00 |
30.00 |
| Moldova (Commonwealth of Independent States) |
MD |
30.00 |
0.00 |
| Moluccas (part of Indonesia) |
ID |
15.00 |
15.00 |
| Monaco |
MN |
30.00 |
30.00 |
| Mongolia |
MG |
30.00 |
30.00 |
| Mongolia-Inner, People's Republic of China, Tibet, Manchuria |
CH |
10.00 |
10.00 |
| Montenegro, Kosovo, Serbia (Yugoslavia) |
YO |
30.00 |
30.00 |
| Montserrat |
MH |
30.00 |
30.00 |
| Morocco |
MO |
15.00 |
15.00 |
| Mozambique |
MZ |
30.00 |
30.00 |
| Namibia |
WA |
30.00 |
30.00 |
| Nauru |
NR |
30.00 |
30.00 |
| Navassa Island |
BQ |
30.00 |
30.00 |
| Nepal |
NP |
30.00 |
30.00 |
| Netherlands |
NL |
15.00 |
0.00 |
| Netherlands Antilles, Bonaire, Curacao, St (Sint) Maartin Island |
NT |
30.00 |
30.00 |
| Nevis, St Kitts, St Christopher |
SC |
30.00 |
30.00 |
| New Caledonia |
NC |
30.00 |
30.00 |
| New Zealand |
NZ |
15.00 |
10.00 |
| Nicaragua |
NU |
30.00 |
30.00 |
| Niger |
NG |
30.00 |
30.00 |
| Nigeria |
NI |
30.00 |
30.00 |
| Niue |
NE |
30.00 |
30.00 |
| Norfolk Island (Covered under Australia Treaty) |
NF |
15.00 |
10.00 |
| Northern Mariana Islands |
CQ |
30.00 |
30.00 |
| Norway |
NO |
15.00 |
0.00 |
| Oman |
MU |
30.00 |
30.00 |
| Other Country |
OC |
30.00 |
30.00 |
| Pakistan |
PK |
30.00 |
30.00 |
| Palau |
PS |
30.00 |
30.00 |
| Palmyra Atoll |
LQ |
30.00 |
30.00 |
| Panama |
PM |
30.00 |
30.00 |
| Papua New Guinea |
PP |
30.00 |
30.00 |
| Paracel Islands |
PF |
30.00 |
30.00 |
| Paraguay |
PA |
30.00 |
30.00 |
| Peru |
PE |
30.00 |
30.00 |
| Philippines |
RP |
25.00 |
15.00 |
| Pitcairn Island |
PC |
30.00 |
30.00 |
| Poland |
PL |
15.00 |
0.00 |
| Portugal, Azores |
PO |
15.00 |
10.00 |
| Puerto Rico |
RQ |
30.00 |
30.00 |
| Qatar (Katar) |
QA |
30.00 |
30.00 |
| Redonda, Virgin Islands (British), Tortola |
VI |
30.00 |
30.00 |
| Reunion (Covered under France Treaty) |
RE |
15.00 |
0.00 |
| Romania |
RO |
10.00 |
10.00 |
| Russia, Kurile Islands |
RS |
10.00 |
0.00 |
| Rwanda |
RW |
30.00 |
30.00 |
| Ryukyu Islands, Japan |
JA |
15.00 |
10.00 |
| San Marino |
SM |
30.00 |
30.00 |
| Sao Tome and Principe |
TP |
30.00 |
30.00 |
| Sarawak, Malaysia |
MY |
30.00 |
30.00 |
| Saudi Arabia |
SA |
30.00 |
30.00 |
| Scotland, Great Britain, UK, England, Wales, No. Ireland |
UK |
15.00 |
0.00 |
| Senegal |
SG |
30.00 |
30.00 |
| Serbia, Kosovo, Montenegro (Yugoslavia) |
YO |
30.00 |
30.00 |
| Seychelles |
SE |
30.00 |
30.00 |
| Sierra Leone |
SL |
30.00 |
30.00 |
| Singapore |
SN |
30.00 |
30.00 |
| Slovakia (Slovak Republic) |
LO |
15.00 |
0.00 |
| Slovenia |
SI |
30.00 |
30.00 |
| Solomon Islands |
BP |
30.00 |
30.00 |
| Somalia |
SO |
30.00 |
30.00 |
| South Africa |
SF |
15.00 |
0.00 |
| South Georgia, South Sandwich Islands |
SX |
30.00 |
30.00 |
| South Sandwich Islands, South Georgia |
SX |
30.00 |
30.00 |
| Spain, Balearic Islands, Canary Islands |
SP |
15.00 |
10.00 |
| Spratly Islands |
PG |
30.00 |
30.00 |
| Sri Lanka |
CE |
30.00 |
30.00 |
| St (Saint) Martin, Guadeloupe (Covered under France Treaty) |
GP |
15.00 |
0.00 |
| St (Sint) Maartin Island, Netherlands Antilles, Bonaire, Curacao |
NT |
30.00 |
30.00 |
| St Christopher, St Kitts, Nevis |
SC |
30.00 |
30.00 |
| St Helena (Ascension Island & Tristan de Cunha Island Group) |
SH |
30.00 |
30.00 |
| St Kitts, St Christopher, Nevis |
SC |
30.00 |
30.00 |
| St Lucia |
ST |
30.00 |
30.00 |
| St Pierre & Miquelon |
SB |
30.00 |
30.00 |
| St Vincent, Grenadines (Northern), Windward Islands |
VC |
30.00 |
30.00 |
| Sudan |
SU |
30.00 |
30.00 |
| Sumatra (part of Indonesia) |
ID |
15.00 |
15.00 |
| Suriname |
NS |
30.00 |
30.00 |
| Svalbard (Spitsbergen) |
SV |
30.00 |
30.00 |
| Swaziland |
WZ |
30.00 |
30.00 |
| Sweden |
SW |
15.00 |
0.00 |
| Switzerland |
SZ |
15.00 |
0.00 |
| Syria |
SY |
30.00 |
30.00 |
| Tahiti (French Polynesia) |
FP |
30.00 |
30.00 |
| Taiwan |
TW |
30.00 |
30.00 |
| Tajikistan (Commonwealth of Independent States) |
TI |
30.00 |
0.00 |
| Tanzania |
TZ |
30.00 |
30.00 |
| Thailand |
TH |
15.00 |
15.00 |
| Tibet, People's Republic of China, Inner Mongolia, Manchuria |
CH |
10.00 |
10.00 |
| Timor (part of Indonesia) |
ID |
15.00 |
15.00 |
| Togo |
TO |
30.00 |
30.00 |
| Tokelau |
TL |
30.00 |
30.00 |
| Tonga |
TN |
30.00 |
30.00 |
| Tortola, Redonda, Virgin Islands (British) |
VI |
30.00 |
30.00 |
| Trinidad & Tobago |
TD |
30.00 |
30.00 |
| Tromelin Island |
TE |
30.00 |
30.00 |
| Tunisia |
TS |
20.00 |
15.00 |
| Turkey |
TU |
20.00 |
15.00 |
| Turkmenistan (Commonwealth of Independent States) |
TX |
30.00 |
0.00 |
| Turks and Caicos Islands |
TK |
30.00 |
30.00 |
| Tuvalu |
TV |
30.00 |
30.00 |
| Uganda |
UG |
30.00 |
30.00 |
| UK, Great Britain, England, Wales, Scotland, No. Ireland |
UK |
15.00 |
0.00 |
| Ukraine |
UP |
15.00 |
0.00 |
| United Arab Emirates, Abu Dhabi, Dubai |
TC |
30.00 |
30.00 |
| Unknown Country |
UC |
30.00 |
30.00 |
| Uruguay |
UY |
30.00 |
30.00 |
| Uzbekistan (Commonwealth of Independent States) |
UZ |
30.00 |
0.00 |
| Vanuatu |
NH |
30.00 |
30.00 |
| Vatican City |
VT |
30.00 |
30.00 |
| Venezuela |
VE |
15.00 |
10.00 |
| Vietnam |
VM |
30.00 |
30.00 |
| Virgin Islands (British), Redonda, Tortola |
VI |
30.00 |
30.00 |
| Virgin Islands (U.S.) |
VQ |
30.00 |
30.00 |
| Wake Island |
WQ |
30.00 |
30.00 |
| Wales, Great Britain, UK, England, Scotland, No. Ireland |
UK |
15.00 |
0.00 |
| Wallis and Futuna |
WF |
30.00 |
30.00 |
| West Bank |
WE |
30.00 |
30.00 |
| Western Sahara |
WI |
30.00 |
30.00 |
| Western Samoa |
WS |
30.00 |
30.00 |
| Windward Islands, Grenadines (Northern), St Vincent |
VC |
30.00 |
30.00 |
| Yemen (Aden) |
YM |
30.00 |
30.00 |
| Yugoslavia (Kosovo, Montenegro, Serbia) |
YO |
30.00 |
30.00 |
| Zaire (Democratic Republic of Congo) |
CG |
30.00 |
30.00 |
| Zambia |
ZA |
30.00 |
30.00 |
| Zimbabwe |
ZI |
30.00 |
30.00 |
