Sibanda & Zantwijk

Country

(Click on the country for the full DTA text)

Caped rate

(ZA rate is 12%)

Algeria

10%

Botswana

10%

Egypt

15%

Ethiopia

20%

Ghana

10%

Lesotho

10%

Mauritius

0%

Namibia

10%

Seychelles

0%

Swaziland

10%

Tanzania

10%

Tunisia

10%

Uganda

10%

Zambia

0%

Zimbabwe

Not capped, but exempt from tax in licensor's State

Australia

10%

Austria

0%

Belarus

5% iro industrial, commercial or scientific equipment, or transport vehicles

10% iro all other cases

Belgium

0%

Brazil

15% iro trade marks

10% iro all other cases

Bulgaria

5% iro copyright royalties and other similar payments in respect of the production or reproduction of any cultural‚ dramatic‚ musical or other artistic work (but not including royalties in respect of motion picture films and works on film or videotape or other means of reproduction for use in connection with television); and royalties paid for the use of industrial‚ commercial or scientific equipment

10% iro all other cases

Canada

6% iro copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or other artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of reproduction for use in connection with television broadcasting); or royalties for the use of, or the right to use, computer software; or royalties for the use of, or the right to use, any patent or any information concerning industrial, commercial or scientific experience (but not including any such information provided in connection with a rental or franchise agreement)

10% iro all other cases

China

10% iro payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work, including cinematograph films, and films, tapes or discs for radio or television broadcasting, or any patent, know-how, trade mark, design or model, plan, secret formula or process

10% of 70% of payments of any kind received as a consideration for the use of, or the right to use,any industrial, commercial or scientific equipment

Croatia

5%

Cyprus

0%

Czech Republic

10%

Denmark

0%

Finland

0%

France

0%

Germany

0%

Greece

5% iro payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films, tapes or discs or any other media for television or radio broadcasting

7% iro payments of any kind received as a consideration for the use of, or the right to use, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience

Hungary

0%

India

10%

Indonesia

10%

Iran

10%

Ireland

0%

Israel

0%, provided that 10% is imposed iro royalties for cinematograph or television films

Italy

6%

Japan

10%

Korea

10%

Kuwait

10%

Luxembourg

0%

Malaysia

5%

Malta

10%

Netherlands

0%

New Zealand

10%

Norway

0%

Oman

8%

Pakistan

10%

Poland

10%

Romania

15%

Russia

0%

Singapore

5%

Slovak Republic

10%

Sweden

0%

Switzerland

0%

Taiwan

10%

Thailand

15%

Turkey

10%

Ukraine

10%

United Kingdom

0%

United States

0%