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.
| Contracting state from which dividend was received | Maximum amount (%) of creditable tax | Notes |
|---|---|---|
| Netherlands | 15 | - |
| Albania | 15 | Tax treaty applied from 1 January 2024 |
| 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 | - |
Page last updated 11/12/2019