Search withholding tax rates under bilateral tax treaties between any two countries. Compare treaty rates vs domestic statutory rates and see your potential savings.
International tax treaties are bilateral agreements between two countries that define how income from cross-border transactions is taxed. When a company in one country makes a payment (dividend, interest, or royalty) to a person or company in another country, both countries have the right to tax that income. Tax treaties prevent double taxation by setting maximum withholding tax rates, often lower than each country's statutory rates.
The benefits of tax treaties are significant. A company paying dividends internationally can often reduce its withholding tax burden by 50% or more by relying on treaty rates instead of domestic rates. For example, a dividend withholding tax might be 30% domestically but only 5-10% under a treaty. Understanding which treaty applies between two countries and the specific rates for your payment type is essential for efficient international tax planning and compliance.
Use the Treaty Explorer below to search withholding tax rates for any country pair. Compare statutory domestic rates against treaty rates, and see your potential tax savings. The explorer covers bilateral treaties for dividends, interest, and royalties across major global jurisdictions. Always verify the specific treaty terms with your tax advisor and local tax authorities, as treaty eligibility and benefits depend on the substance and structure of your transaction.
| Payment Type | Domestic Rate | Treaty Rate | Saving |
|---|
Calculate the actual tax amount. Once you know your treaty rate, use our WHT Calculator to compute the exact withholding amount on any payment.
Open Calculator →| Country Pair | Dividends | Interest | Royalties | Treaty | |
|---|---|---|---|---|---|
Tax treaties — also known as double taxation agreements (DTAs) or double tax conventions (DTCs) — are bilateral agreements between two countries designed to prevent the same income from being taxed twice and to reduce withholding tax rates on cross-border payments. There are over 3,000 tax treaties in force worldwide, most of which follow the structure of either the OECD Model Tax Convention or the UN Model Double Taxation Convention. These treaties allocate taxing rights between the source country (where income is generated) and the residence country (where the recipient is tax resident).
For withholding tax purposes, the most important treaty articles are Article 10 (Dividends), Article 11 (Interest), and Article 12 (Royalties). Each article typically sets maximum withholding tax rates that the source country can impose, which are lower than the domestic statutory rates. Dividend articles often include a two-tier structure: a lower rate (typically 5%) for substantial shareholdings (usually 10% or 25% ownership) and a higher rate (typically 15%) for portfolio investors. Interest and royalty articles may reduce rates to 10%, 5%, or even 0% depending on the specific treaty.
Claiming treaty benefits requires meeting specific conditions. The recipient must be the "beneficial owner" of the income — a requirement designed to prevent treaty shopping through conduit entities with no real economic substance. Many modern treaties also include Limitation on Benefits (LOB) clauses or Principal Purpose Tests (PPT) that deny benefits if a transaction's main purpose is to access the treaty. Our Tax Treaty Benefits guide explains these requirements in detail, with specific examples of treaty pairs and the rate reductions they provide.
Select any two countries from our 26-jurisdiction database to view the applicable treaty rates on dividends, interest, and royalties. The explorer displays both the domestic statutory rates and the treaty-reduced rates side by side, making it easy to quantify the potential savings. Where multiple tiers exist (as with dividend rates for substantial vs portfolio holdings), both rates are shown. Results are based on the latest treaty texts and protocols in force as of 2026.
After identifying applicable treaty rates, use our WHT Calculator to compute the actual withholding amount on your cross-border payment. If you've already had tax withheld at a rate higher than the treaty rate, our WHT Refund Guide provides step-by-step instructions for claiming a refund in each major jurisdiction. For a detailed analysis of how dividend WHT varies globally, read our WHT on Dividends Explained guide.