latamref › Withholding tax rates
Withholding tax rates across 22 Latin American countries
Withholding tax rates for 22 Latin American countries. 22 of the 22 carry no single figure; each country page says why. Every figure links to its official source, with the date it took effect and the date we last checked it.
Every figure names the official instrument it came from, the date it takes effect and the date we last checked it against that source. Where no single figure applies, we say so rather than publish one.
| Country | Withholding tax rates | In force from | Last verified | Source |
|---|---|---|---|---|
| Argentina | 7–31.5% across 4 withholding taxes — no single rate | 2021-01-01 | 2026-08-10 | Ley de Impuesto a las Ganancias, t.o. 2019: art. 97 (7% on dividends… |
| Barbados | 0–5% across 4 withholding taxes — no single rate | 2019-04-01 | 2026-08-26 | PwC Worldwide Tax Summaries - Barbados, Corporate: Withholding taxes… |
| Belize | 15–25% across 3 withholding taxes — no single rate | — | 2026-09-09 | Income and Business Tax Act, Cap. 55, Substantive Laws of Belize… |
| Bolivia | 2.5–12.5% across 5 withholding taxes — no single rate | 1995-01-01 | 2026-08-10 | Ley 843 (Texto Ordenado), articulo 51, as restated verbatim in SIN… |
| Brazil | 10–25% across 5 withholding taxes — no single rate | 2026-01-01 | 2026-08-10 | Lei 15.270/2025 (dividends to non-residents, 10% IRRF from 1 January… |
| Chile | 15–35% across 4 withholding taxes — no single rate | 2017-01-01 | 2026-08-10 | Ley sobre Impuesto a la Renta (DL 824), arts. 58-60: art. 58… |
| Colombia | 20–35% across 5 withholding taxes — no single rate | 2023-01-01 | 2026-09-10 | Estatuto Tributario: art. 245 (dividends to foreign entities and… |
| Costa Rica | 5.5–30% across 7 withholding taxes — no single rate | 2022-12-21 | 2026-08-10 | Ley 7092, Ley del Impuesto sobre la Renta, art. 59 'Tarifas'… |
| Dominican Republic | 10–27% across 4 withholding taxes — no single rate | 2015-01-01 | 2026-08-10 | DGII (dgii.gov.do): official Codigo Tributario Titulo II text (arts… |
| Ecuador | 10–37% across 5 withholding taxes — no single rate | 2025-10-28 | 2026-08-10 | SRI - official extract of LRTI Art. 39 (Ingresos de no residentes)… |
| El Salvador | 5–25% across 5 withholding taxes — no single rate | 2011-12-15 | 2026-08-26 | Codigo Tributario de El Salvador, Art. 158: 'las personas... que… |
| Guatemala | 5–25% across 6 withholding taxes — no single rate | 2013-01-01 | 2026-08-10 | Decreto 10-2012, Ley de Actualización Tributaria, Libro I, Título V… |
| Guyana | 20% across 4 withholding taxes — no single rate | 2004-01-01 | 2026-08-10 | Income Tax Act Cap. 81:01, s.39(1): 'There shall be levied and paid… |
| Honduras | 10–25% across 5 withholding taxes — no single rate | 2012-12-04 | 2026-08-10 | Ley del Impuesto Sobre la Renta, Decreto-Ley No. 25, texto… |
| Jamaica | 15–33.33% across 4 withholding taxes — no single rate | 2025-04-01 | 2026-08-10 | PwC Worldwide Tax Summaries - Jamaica, Corporate: Withholding taxes… |
| Mexico | 10% across 3 withholding taxes — no single rate | 2014-01-01 | 2026-08-10 | Ley del Impuesto sobre la Renta, Título V (arts. 153-175): art. 164… |
| Nicaragua | 15–30% across 5 withholding taxes — no single rate | 2019-02-28 | 2026-08-10 | Ley No. 987, Ley de Reformas y Adiciones a la Ley No. 822, Ley de… |
| Panama | 5–20% across 6 withholding taxes — no single rate | 2011-01-01 | 2026-08-10 | DGI (dgi.mef.gob.pa), per-form legal notes: Formulario 07 (dividends… |
| Paraguay | 4.5–15% across 6 withholding taxes — no single rate | 2020-01-01 | 2026-09-05 | Ley 6380/2019 'De Modernizacion y Simplificacion del Sistema… |
| Peru | 5–30% across 5 withholding taxes — no single rate | 2017-01-01 | 2026-08-10 | Ley del Impuesto a la Renta (TUO, D.S. 179-2004-EF), Capítulo VII… |
| Trinidad and Tobago | 3–15% across 5 withholding taxes — no single rate | — | 2026-08-11 | Inland Revenue Division - Withholding Tax Guide: 'Under Section 50(1)… |
| Uruguay | 7–25% across 6 withholding taxes — no single rate | 2023-01-01 | 2026-08-10 | Titulo 8 (IRNR), Texto Ordenado 2023, Capitulo IV 'Alicuotas'… |
22 of these 22 countries carry no single figure for this instrument — the rate is risk-rated, set by the employer, or the instrument fixes no one number. Each says which, on its own page. We do not fill those with an average.
Every value on this page is also available as JSON, with its full citation, revision history and a signed certified extract — see the API.