Last reviewed 30 Mar 2023
| Country | Effective date / amended | Real estate clause | Dividends % |
Interest % |
Royalties % |
| Albania | 1.1.2006. | yes | 5/15 | 10 | 10 |
| Belgium | 1.1.1982. | yes | 10/15 | 15 | 10 |
| Belarus | 1.1.1999. | yes | 5/15 | 8 | 10 |
| Bosnia and Herzegovina | 1.1.2005. | yes | 5/10 | 10 | 10 |
| Bulgaria | 1.1.2000. | yes | 5/15 | 10 | 10 |
| Czech Republic | 1.1.2006. | yes | 10 | 10 | 5/10 |
| Denmark | 1.1.1982. | yes | 5/15 | 0 | 10 |
| Egypt | 1.1.2006. | no | 5/15 | 15 | 15 |
| Finland | 1.1.1988. | yes | 5/15 | 0 | 10 |
| France | 01.01.1976 | no | 5/15 | 0 | 0 |
| Netherlands | 1.1.1983. | yes | 5/15 | 0 | 10 |
| Croatia | 1.1.2005. | yes | 5/15 | 10 | 10 |
| Italy | 1.1.1984. | yes | 10 | 10 | 10 |
| China | 1.1.1998. | yes | 5 | 10 | 10 |
| Cyprus | 1.1.1987. | yes | 10 | 10 | 10 |
| Korea | 1.1.2002. | yes | 10 | 10 | 10 |
| Kuwait | 1.1.2004. | yes | 5/10 | 10 | 10 |
| Latvia | 1.1.2007. | yes | 5/10 | 10 | 10 |
| Hungary | 1.1.2002. | yes | 5/15 | 10 | 10 |
| Macedonia | 1.1.1997. | yes | 15 | 10 | 10 |
| Malaysia | 1.1.1991. | no | 0 | 10 | 10 |
| Malta | 01.01.2010 | no | 5/10 | 10 | 5 |
| Moldova | 1.1.2007. | yes | 5/15 | 10 | 10 |
| Germany | 1.1.1989. | yes | 15 | 0 | 10 |
| Norway | 1.1.1986. | yes | 15 | 0 | 10 |
| Poland | 1.1.1999. | yes | 5/15 | 10 | 10 |
| Romania | 1.1.1997. | yes | 10 | 10 | 10 |
| Russia | 1.1.1996. | yes | 5/15 | 10 | 10 |
| Slovakia | 1.1.2002 | yes | 5/15 | 10 | 10 |
| Slovenia | 1.1.2004. | yes | 5/10 | 10 | 10 |
| Sri Lanka | 1.1.1987. | yes | 12,5 | 10 | 10 |
| Switzerland | 1.1.2006. | yes | 15 | 10 | 10 |
| Sweden | 1.1.1982. | yes | 5/15 | 0 | 0 |
| Turkey | 1.1.2007. | yes | 5/15 | 10 | 10 |
| Ukraine | 1.1.2002. | yes | 5/10 | 10 | 10 |
| United Kingdom | 1.1.1983. | no | 5/15 | 10 | 10 |
| Ireland | 1.1.2012 | no | 5/10 | 10 | 5 |
| Serbia | 1.1.2012 | no | 10 | 10 | 5 |
| UAE | 1.1.2014 | yes | 5/10 | 10 | 5 |
| Azerbaijan | 1.1.2014 | no | 10 | 10 | 10 |
| Iran | 01.01.2006 | yes | 10 | 10 | 10 |
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