Withholding taxes on non-residents without a permanent establishment
- Taxes and incentives
- Taxes: income tax, VAT and withholding
- Audited
Article 104 of Decree 10-2012 sets final withholding taxes on non-residents without a permanent establishment: 5% on dividends, international freight and telecommunications; 10% on interest (with an exemption for multilateral bodies and between banking or financial institutions); 15% on royalties, salaries, commissions, fees and scientific, economic, technical or financial advisory services; and 25% on other unspecified income. All four rates were checked against PwC (reviewed 09 Jun 2026) in the 19 Aug 2026 audit. With no double-taxation treaties in force, these withholdings cannot be reduced by treaty.
The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.
Figures
- Dividends, international freight, telecommunications
- 5%
- Interest (exemption for multilaterals and between banks/financial institutions)
- 10%
- Royalties, salaries, commissions, fees, advisory services
- 15%
- Other unspecified income
- 25%
Sources
Related records
This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.