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Maximum amounts of creditable tax based on a tax treaty, when dividend income is received from abroad

Note: Always check the tax treaty for exceptions.

Maximum amounts of creditable tax based on a tax treaty, when dividend income is received from abroad

Contracting state from which dividend was received Maximum amount (%) of creditable tax Notes
Netherlands 15  
United States of America 15  
United Arab Emirates 0  
Argentina 15  
Armenia 15  
Australia 15  
Azerbaijan 10  
Barbados 15  
Belgium 15  
Bosnia-Herzegovina 15  
Brazil No maximum amount  
Bulgaria No maximum amount  
Egypt 20  
Spain 15  
South Africa 15  
Philippines No maximum amount  
Georgia 10  
Hong Kong 10 Tax treaty applied from 1 January 2019 
Indonesia 15  
India 10  
Ireland 0  
Iceland 15  
United Kingdom 0  
Israel 15  
Italy 15  
Austria 10  
Japan 15  
Canada 15  
Kazakhstan 15  
China 10  
Kyrgystan 15  
Republic of Korea 15  
Kosovo 15  
Greece 47  
Cyprus 15  
Croatia 15  
Latvia 15  
Lithuania 15  
Luxembourg 15  
Macedonia 15  
Malaysia No maximum amount  
Malta No maximum amount  
Morocco 10  
Mexico 0  
Moldova 15  
Montenegro 15  
Norway 15  
Pakistan 20  
Portugal 15 As of 1 January 2019 there is no tax treaty between Finland and Portugal.
Poland 15  
France 0  
Romania 5  
Sweden 15  
Germany 15  
Zambia 15  
Serbia 15  
Singapore 10  
Slovakia 15  
Slovenia 15  
Sri Lanka 15 Applied until 31 December 2018 (old tax treaty)
Sri Lanka 10 Applied from 1 January 2019 (new tax treaty)
Switzerland 10  
Tajikistan 15  
Tanzania 20  
Denmark 15  
Thailand No maximum amount  
Czech Republic 15  
Turkey 15  
Turkmenistan 15 Tax treaty applied from 1 January 2018 
Ukraine 15  
Hungary 15  
Uruguay 15  
New Zealand 15  
Uzbekistan 15  
Belarus 15  
Russia 12  
Vietnam 15  
Estonia 15