latamref › Withholding tax rates
Withholding tax rates across 22 Latin American countries
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 | no single figure — why | 2021-01-01 | 2026-08-10 | Ley de Impuesto a las Ganancias, t.o. 2019: art. 97 (7% on dividends… |
| Barbados | no single figure — why | 2019-04-01 | 2026-08-10 | PwC Worldwide Tax Summaries - Barbados, Corporate: Withholding taxes… |
| Belize | no single figure — why | — | 2026-08-11 | Income and Business Tax Act, Cap. 55, Substantive Laws of Belize… |
| Bolivia | no single figure — why | 1995-01-01 | 2026-08-10 | Ley 843 (Texto Ordenado), articulo 51, as restated verbatim in SIN… |
| Brazil | no single figure — why | 2026-01-01 | 2026-08-10 | Lei 15.270/2025 (dividends to non-residents, 10% IRRF from 1 January… |
| Chile | no single figure — why | 2017-01-01 | 2026-08-10 | Ley sobre Impuesto a la Renta (DL 824), arts. 58-60: art. 58… |
| Colombia | no single figure — why | 2023-01-01 | 2026-08-10 | Estatuto Tributario: art. 245 (dividends to foreign entities and… |
| Costa Rica | no single figure — why | 2022-12-21 | 2026-08-10 | Ley 7092, Ley del Impuesto sobre la Renta, art. 59 'Tarifas'… |
| Dominican Republic | no single figure — why | 2015-01-01 | 2026-08-10 | DGII (dgii.gov.do): official Codigo Tributario Titulo II text (arts… |
| Ecuador | no single figure — why | 2025-10-28 | 2026-08-10 | SRI - official extract of LRTI Art. 39 (Ingresos de no residentes)… |
| El Salvador | no single figure — why | 2011-12-15 | 2026-08-10 | Codigo Tributario de El Salvador, Art. 158: 'las personas... que… |
| Guatemala | no single figure — why | 2013-01-01 | 2026-08-10 | Decreto 10-2012, Ley de Actualización Tributaria, Libro I, Título V… |
| Guyana | no single figure — why | 2004-01-01 | 2026-08-10 | Income Tax Act Cap. 81:01, s.39(1): 'There shall be levied and paid… |
| Honduras | no single figure — why | 2012-12-04 | 2026-08-10 | Ley del Impuesto Sobre la Renta, Decreto-Ley No. 25, texto… |
| Jamaica | no single figure — why | 2025-04-01 | 2026-08-10 | PwC Worldwide Tax Summaries - Jamaica, Corporate: Withholding taxes… |
| Mexico | no single figure — why | 2014-01-01 | 2026-08-10 | Ley del Impuesto sobre la Renta, Título V (arts. 153-175): art. 164… |
| Nicaragua | no single figure — why | 2019-02-28 | 2026-08-10 | Ley No. 987, Ley de Reformas y Adiciones a la Ley No. 822, Ley de… |
| Panama | no single figure — why | 2011-01-01 | 2026-08-10 | DGI (dgi.mef.gob.pa), per-form legal notes: Formulario 07 (dividends… |
| Paraguay | no single figure — why | 2020-01-01 | 2026-08-10 | Ley 6380/2019 'De Modernizacion y Simplificacion del Sistema… |
| Peru | no single figure — why | 2017-01-01 | 2026-08-10 | Ley del Impuesto a la Renta (TUO, D.S. 179-2004-EF), Capítulo VII… |
| Trinidad and Tobago | no single figure — why | — | 2026-08-11 | Inland Revenue Division - Withholding Tax Guide: 'Under Section 50(1)… |
| Uruguay | no single figure — why | 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.