| Treaty | Portfolio dividend | Corporate dividend | ||
|---|---|---|---|---|
| Albania | 15% | 5%/0% | View treaty article | |
| Algeria | Not yet in force | View treaty article | ||
| Argentina | 15% | 10% | View treaty article | |
| Armenia | 15% | 5% | View treaty article | |
| Aruba | 15% | 7.5%/5% | View treaty article | |
| Australia | 15% | 15% | View treaty article | |
| Austria | 15% | 5% | View treaty article | |
| Azerbeijan | 10% | 5% | View treaty article | |
| Bahrain | 10% | 10%/0% | View treaty article | |
| Bangladesh | 15% | 10% | View treaty article | |
| Barbados | 15% | 0% | View treaty article | |
| Belarus | 15% | 5%/0% | View treaty article | |
| Belgium | 15% | 5%/0% | View treaty article | |
| Bosnia and Herzegovina | 15% | 5% | View treaty article | |
| Brazil | 15% | 15% | View treaty article | |
| Bulgaria | 15% | 5% | View treaty article | |
| Canada | 15% | 5% | View treaty article | |
| Caribbean Netherlands | 0% | 0% | View treaty article | |
| China | 10% | 5% | View treaty article | |
| Croatia | 15% | 0% | View treaty article | |
| Curaçao | 15% | 0% | View treaty article | |
| Czech Republic | 10% | 0% | View treaty article | |
| Denmark | 15% | 0% | View treaty article | |
| Egypt | 15% | 0% | View treaty article | |
| Estonia | 15% | 5% | View treaty article | |
| Ethiopia | 10%/15% | 5% | View treaty article | |
| Finland | 15% | 0% | View treaty article | |
| France | 15% | 5% | View treaty article | |
| Georgia | 15% | 5%/0% | View treaty article | |
| Germany | 15% | 10%/5% | View treaty article | |
| Ghana | 10% | 5% | View treaty article | |
| Greece | 35%/15% | 35%/5% | View treaty article | |
| Hong Kong | 10% | 0% | View treaty article | |
| Hungary | 15% | 5% | View treaty article | |
| Iceland | 15% | 15%/0% | View treaty article | |
| India | 15% | 15% | View treaty article | |
| Indonesia | 15% | 10%/5% | View treaty article | |
| Ireland | 15% | 0% | View treaty article | |
| Israel | 15% | 10%/5% | View treaty article | |
| Italy | 15% | 10%/5% | View treaty article | |
| Japan | 10% | 5% | View treaty article | |
| Jordan | 15% | 5% | View treaty article | |
| Kazachstan | 15% | 5%/0% | View treaty article | |
| Kenya | Not yet in force | View treaty article | ||
| Korean Republic | 15% | 10% | View treaty article | |
| Kosovo | 15% | 5% | View treaty article | |
| Kuwait | 10% | 0% | View treaty article | |
| Kyrgyzstan | 15% | 15% | View treaty article | |
| Latvia | 15% | 5% | View treaty article | |
| Lithuania | 15% | 5% | View treaty article | |
| Luxembourg | 15% | 2.5% | View treaty article | |
| Macedonia | 15% | 0% | View treaty article | |
| Malawi | Not yet in force | View treaty article | ||
| Malaysia | 15% | 0% | View treaty article | |
| Malta | 15%/0% | 5%/0% | View treaty article | |
| Mexico | 15% | 5% | View treaty article | |
| Moldova | 15% | 5%/0% | View treaty article | |
| Mongolia | Terminated | View treaty article | ||
| Montenegro | 15% | 5% | View treaty article | |
| Morocco | 25% | 10% | View treaty article | |
| New Zealand | 15% | 15% | View treaty article | |
| Nigeria | 15% | 12.5% | View treaty article | |
| Norway | 15% | 0% | View treaty article | |
| Oman | 10% | 0% | View treaty article | |
| Pakistan | 20% | 10% | View treaty article | |
| Panama | 15% | 0% | View treaty article | |
| Philippines | 15% | 10% | View treaty article | |
| Poland | 15% | 5% | View treaty article | |
| Portugal | 10% | 0% | View treaty article | |
| Qatar | 10% | 0% | View treaty article | |
| Romania | 15% | 5%/0% | View treaty article | |
| Russian Federation | 15% | 5% | View treaty article | |
| Saint Martin | 15% | 0% | View treaty article | |
| Saudi Arabia | 10% | 5% | View treaty article | |
| Serbia | 15% | 5% | View treaty article | |
| Singapore | 15% | 0% | View treaty article | |
| Slovakia | 10% | 0% | View treaty article | |
| Slovenia | 15% | 5% | View treaty article | |
| South Africa (Republic of) | 10% | 5% | View treaty article | |
| Spain | 15% | 10%/5% | View treaty article | |
| Sri Lanka | 15% | 10% | View treaty article | |
| Surinam | 20%/15% | 20%/15%/7.5% | View treaty article | |
| Sweden | 15% | 0% | View treaty article | |
| Swiss Confederation | 15% | 0% | View treaty article | |
| Taiwan | 10% | 10% | View treaty article | |
| Tajikistan | 15% | 15% | View treaty article | |
| Thailand | 20% | 15%/10%/5% | View treaty article | |
| Tunisia | 20% | 0% | View treaty article | |
| Turkey | 20% | 15% | View treaty article | |
| Turkmenistan | 15% | 15% | View treaty article | |
| U.S.S.R. (Former) | 15% | 15% | View treaty article | |
| Uganda | 15% | 5%/0% | View treaty article | |
| Ukraine | 15% | 5%/0% | View treaty article | |
| United Arab Emirates | 10% | 5% | View treaty article | |
| United Kingdom | 15%/10% | 0% | View treaty article | |
| United States of America | 15% | 5%/0% | View treaty article | |
| Uzbekistan | 15% | 5% | View treaty article | |
| Venezuela | 10% | 0% | View treaty article | |
| Vietnam | 15% | 10%/5% | View treaty article | |
| Yugoslavia (Former) | 15% | 5% | View treaty article | |
| Zambia | 15% | 5% | View treaty article | |
| Zimbabwe | 20% | 10% | View treaty article | |