Domestic (statutory) withholding tax rates applied to dividends, interest, and royalties paid to non-residents, before any reduction under an applicable tax treaty. These are the standard domestic rates for the jurisdictions WhiteOwl supports.
| Country | Dividends | Interest | Royalties | Notes |
|---|---|---|---|---|
Australia | 30% | 10% | 30% | Franked dividends are exempt; only the unfranked portion bears the 30% rate. |
Canada | 25% | 0% / 25% | 25% | Most arm’s-length interest is exempt; non-arm’s-length interest bears 25%. |
Germany | 26.375% | 0% | 15.825% | Rates include the 5.5% solidarity surcharge. Interest is generally exempt except on profit-participating / convertible instruments. |
Ireland | 25% | 20% | 20% | Wide domestic exemptions apply (e.g. payments to EU/treaty residents). |
Netherlands | 15% | 0% | 0% | A 25.8% conditional withholding tax applies to interest and royalties paid to low-tax or abusive arrangements. |
New Zealand | 30% | 15% | 15% | Fully imputed dividends are taxed at 15% (or 0%); an approved issuer levy of 2% can replace interest NRWT. |
Singapore | 0% | 15% | 10% | One-tier system: no withholding on dividends. |
Spain | 19% | 19% | 24% | Interest and royalties paid to EU residents are generally exempt or reduced to 19%. |
United Kingdom | 0% | 20% | 20% | No withholding on dividends. Exemptions apply to some interest and royalty payments. |
United States | 30% | 30% | 30% | Qualifying portfolio and bank-deposit interest is generally exempt from the 30% rate. |