DTA AGREEMENT SIGNED (NOT RATIFIED) | SIGNED ON |
Double Taxation Agreement with Kenya | 17th March 2014 |
Double Taxation Agreement with Belgium | 27th April 2006 |
Double Taxation Agreement with Ghana | 20th May 2014 |
Double Taxation Agreement with Ethiopia | 14th July 2012 |
Dividends | Interest | Royalties | |
Indonesia | 10% | 10% | 10% |
Malaysia | 10% | 10% | 10% |
Botswana | 5%(10%) [1] | 7.5% | 10% |
Thailand | 10% | 10%(15%) [2] | 15% |
South Africa | domestic rate | domestic rate | domestic rate |
Mauritius | domestic rate | domestic rate | domestic rate |
Oman | 5% | 5% | 10% |
China | 5% | 10% | 10% |
Cyprus | 0% | 0% | 5% |
UAE | 0% | 0% | 5% |
Vietnam | 10% | 10% | 10% |
Barbados | 5% | 5% | 5% |
Bahrain | 0% | 0% | 5% |
Zambia | 5(10)%[3] | 5% | 10% |
Monaco | 7,5% | 5% | 10% |
Qatar | 0% | 0% | 5% |
Zimbabwe | 10% | 10% | 10% |
Isle Of Man | 0% | 0% | 5% |
Luxembourg | 0(10)%[4] | 5% | 5% |
San Marino | 0(5)%[5] | 0(5)%[6] | 0% |
Singapore | 0 | 0(12)%[7] | 0(8)%[8] |
Guernsey | 0 | 0 | (0)5%[9] |
[1] 5% of gross amount if the Beneficial Owner is a Company which holds at least 25% of the Capital of the company paying Dividends or 10% of gross amount of Dividends in all other cases
[2] Not exceeding 10% of gross amount if it is received by any financial institution. Not exceeding 15% of gross amount interest in other cases.
[3] 5% of gross amount if the Beneficial Owner is a Company which holds at least 25% of the Capital of the company paying Dividends or 10% of gross amount of Dividends in all other cases
[4] 0% of gross amount if the Beneficial Owner is a Company which holds at least 10% of the Capital of the company paying Dividends or 10% of gross amount of Dividends in all other cases
[5] 5% of gross amount if the Beneficial Owner is a Company which holds at least 10% of the Capital of the company paying Dividends for an uninterrupted period of at least 12 months prior to the decision to distribute the dividends or 0% of gross amount of Dividends in all other cases
[6] null (exempted from tax) if it is interest: on debt-claims or loans of any nature, not represented by bearer instruments, paid to a banking or financial institution; on deposits made with banking or financial institution; paid to the another Contracting State. Or 5% in all other cases.
[7] if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 12 per cent of the gross amount of the interest.
[8] if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 8 per cent of the gross amount of the royalties
[9] if the beneficial owner of the royalties is a resident of the other Contracting Party, the tax so charged shall not exceed 5% per cent of the gross amount of the royalties