Bethel Finance: Withholding Tax Rates in Israel's Tax Treaties

There are more than 50 double tax treaties to which Israel is a party and which are in force in Israel (see Table below).
The table shows the withholding tax rates on payments of dividends, interest and royalties.

Recipient of the payment is a resident of the following country	From royalties	From interest	From a dividend	From capital gains
Austria	10	15	25	Exempt
Italy	10	10	10:15	Exempt
Ireland	10	5:10	10	Exempt
United States of America	15	10:17.5	12.5:25	Exempt
Belgium	10	15	15	Exempt
Great Britain and N. Ireland	Exempt	15	15	Exempt
Jamaica	10	15	22: 5 : 15	Exempt
Germany	5	15	25	Exempt
Denmark	10	25	25	Exempt
South Africa	Exempt	25	25	Exempt
South Korea	10	7.5: 10	5: 10: 15	Exempt
India	10	10	10	Exempt
Holland	5	15	5 : 10: 15	Exempt
Hungary	Exempt	Exempt	5:15	Exempt
Turkey	10	6:10	10	Exempt
Greece	10	10	25	Exempt
Japan	10	10	5:15	Normal tax
Norway	10	10	25	Exempt
China	10	7:10	10	Exempt
Singapore	Exempt	15	Exempt	Normal tax
Poland	5:10	5	5:10	Exempt
Philippines	15	10	10: 15	Exempt
Finland	10	10	5: 10: 15	Exempt
Czech Republic	5	10	5:15	Normal tax
France	10	5:10	5:15	Exempt
Canada	15	15	15	Exempt
Rumania	10	5:10	15	Exempt
Sweden	Exempt	25	Exempt	Exempt
Thailand	15	15	15	Exempt

This article is intended for informative purposes only and is in no way to be construed as tax advice or a legal opinion.