Country

Entry into force

Applicable

Notes

Dividends[1]

Interest[2]

Roylties

25.04.2014

01.01.2016

5/8%

10%

10%

31.12.2018

01.01.2019

15%

10%

0%

23.02.2010

13.04.2012

From ex Yugoslavia

10/15%

15%

10%

04.12.2017

01.01.2018

5/10%

5%

5%

02.09.2011

02.09.2011

From ex Yugoslavia

5/15%

0%

10%

02.09.2011

02.09.2011

From ex Yugoslavia

15%

0%

0%

13.01.2014

01.01.2015

0/5%

0%

0%

It's not in force

Not applicable

0/10%

0/10%

0/5%

It's not in force

Not applicable

0/15%

10%

0%

20.09.2019

01.01.2020

0/10%

5%

0%

06.06.2011

01.01.2014

0/5%

10%

10%

14.04.2014

01.01.2015

5/10%

5%

5%

10.10.2018

01.01.2019

5/10%

5%

5%

08.11.2012

01.01.2016

5/10%

10%

10%

03.07.2017

01.01.2017

5%

5%

0%

September, 2010

09.07.2015

 

01.01.2016

January, 2011

5/15%

15%

10%

0%

10%

0%


[1] Few treaties provide an exemption for certain types of dividends.

[2] Few treaties provide an exemption for certain types of interest.