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 -