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Treaty Based Withholding Tax Rates - Corporate Tax Statistics

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Organisation for Economic Co-operation and Development (OECD)

@oecd.oecd_ctp_tps_dsd_wht_df_wht_treaty_v1_0

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OECD dataset from agency OECD.CTP.TPS: DSD_WHT@DF_WHT_TREATY (2024 - 2025)

Dataset Description

This table shows standard withholding tax rates under bilateral treaties applicable to businesses when they make payments to other foreign or domestic business entities or individuals, e.g., in the form of dividends, interest, and royalties. Governments collect these taxes based on statutory tax rates requiring businesses to withhold a fraction of cross-border payments in scope of the withholding tax.


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