| No. | Country | Treaty applicable since | Interest (%) | Dividends (%) | Royalties (%) | Commissions (%) | Enforcement date | Official Gazette | No. and date of the law |
| No treaty rates | 10 | 10 | 15 | 15 | | | Apply GO 83/1998 |
| 15 | 15 | 15 | 15 | | | Fiscal Code starting 01-01-04 |
| 1 | Albania | 01.ian.96 | 10 | 10Œ-15� | 15 | 15 | 20.oct.95 | 302/1994 | 86 / 18.10.'94 |
| 2 | Algeria | 01.ian.97 | 15 | 15 | 15 | Ì | 11.iul.96 | 69/1995 | 25 / 12.04.'95 |
| 3 | Armenia | 01.ian.98 | 10 | 5Œ-10� | 10 | 15 | 24.aug.97 | 156/1997 | 121 / 9.07.'97 |
| 4 | Australia | 01.ian.02 | 10 | 5-15 | 10 | Ì | 20.mar.01 | 150/2001 | 85/20.3.2001 |
| 5 | Austria | 01.ian.78 | 10 | 15 | 10 | Ì | 10.ian.79 | 64/1978 | 254 / 10.07.'78 |
| 6 | Bangladesh | 01.ian.89 | 10 | 10Œv-15� | 10 | Ì | 21.aug.88 | 37/1987 | 221 / 04.09.'87 |
| 7 | Belarus | 01.ian.99 | 10 | 10 | 15 | Ì | 15.iul.98 | 200/1998 | 102/26.05.'98 |
| 8 | Belgium | 01.ian.78 | 15 | 10 | 10 | 5 | 03.oct.78 | 34-35/1977 | 82 / 15.04.'77 |
| | Belgium (new) | 01.ian.99 | 10 | 5Œ-15� | 5 | 5 | 17.oct.98 | 262/1996 | 126 / 16.10.'96 |
| 9 | Bulgaria | 01.ian.96 | 15 | 10Œ-15� | 15 | Ì | 12.oct.95 | .07/1995 | 5 / 10.01.'95 |
| 10 | Canada | 01.ian.78 | 15 | 15 | 15�-10‚ | Ì | 29.dec.80 | 97/1979 | 418 / 05.12.'79 |
| 11 | China | 01.ian.93 | 10 | 10 | 7 | 5 | 05.mar.92 | .10/1992 | 5 / 24.01.'92 |
| 12 | Costa Rica | 01.ian.92 | 10 | 5Œ-15� | 10 | 5 | 05.feb.92 | 19 / 1992 | 9 / 05.02.1992 |
| 13 | Croatia | 01.ian.97 | 10 | 5 | 10 | Ì | 28.nov.96 | 271/1996 | 127 / 16.10.'96 |
| 14 | Cyprus | 01.ian.83 | 10 | 10 | 5� | 5 | 08.nov.82 | 66/1982 | 261 / 09.07.82 |
| 15 | Czech Republic | 01.ian.95 | 7 | 10 | 10 | Ì | 10.aug.94 | 157/1994 | 37 / 23.06.'94 |
| 16 | Denmark | 01.ian.74 | 10 | 10Œ-15� | 10 | 4 | 28.dec.77 | 118/1997 | 389/27.10.'77 |
| 17 | Ecuador | 01.ian.97 | 10 | 15 | 10 | 10 | 22.ian.96 | 294/1992 | 111/9.11.1992 |
| 18 | Egypt | 01.ian.82 | 15 | 10 | 15 | 15 | 05.ian.81 | 84/1980 | 316/14.10.1980 |
| 19 | Estonia | 01.ian.05 | 10 | 10 | 10 | 2 | 01.nov.04 | 1126/2004 | 449/2004 |
| 20 | Etiopia | 01.dec.04 | 15 | 10 | 15 | Ì | 01.nov.04 | 1057/2004 | 448/2004 |
| 21 | Finland | 01.ian.79 | 10 | 10 | 10 | 3 | 27.dec.78 | 16/1978 | 61/02.03.1978 |
| | Finland (new) | 01.ian.01 | 5 | 5 | 5 | Ì | 04.feb.00 | 642/1999 | 201/24.12.99 |
| 22 | France | 01.ian.75 | 10 | 10 | 10 | Ì | 27.sep.75 | 171/1974 | 240/23.12.'74 |
| 23 | Georgia | 01.ian.00 | 10 | 8 | 5 | 5 | 15.mai.99 | 132/1999 | 45/26.03.99 |
| 24 | Germany | 01.ian.72 | 10 | 10Œ-15� | 10 | Ì | 01.nov.75 | 197/1973 | 625/21.11.73 |
| | Germany (new) | 01.ian.04 | 3-0ƒ | 5Œ-15� | 3 | Ì | 11.feb.04 | 123/2004 | OMF228/11.02.04 |
| 25 | Greece | 01.ian.96 | 10 | 45-25ŒvŽ | 7�-5‚ | 5 | 07.apr.95 | 46/1992 | 25/12.03.'92 |
| 26 | Hungary | 01.ian.96 | 15 | 5Œv-15� | 10 | 5 | 14.dec.95 | 306/ 1994 | 91/ 26.10.94 |
| 27 | India | 01.ian.88 | 15 | 15Œ-20� | 22,5 | 5 | 14.nov.87 | 37/1987 | 221/04.09.'87 |
| 28 | Indonesia | 01.ian.00 | 12,5 | 12,5Œ-15� | 12,5�-15‚ | 10 | 13.ian.99 | 104/1998 | 50/02.03.'98 |
| 29 | Ireland | 01.ian.01 | 3 | 3 | 3 | Ì | 04.dec.00 | 626/2000 | 208/4.12.00 |
| 30 | Israel | 01.ian.99 | 5�-10‚ | 15 | 10 | Ì | 21.iun.98 | 86/1998 | 39/14.02.98 |
| 31 | Italy | 01.ian.79 | 10 | 10 | 10 | 5 | 06.feb.79 | 34-35/1977 | 82/15.04.'77 |
| 32 | Japan | 01.ian.78 | 10 | 10 | 15�-10‚ | Ì | 09.apr.78 | 69/ 1976 | 213/ 05.07.76 |
| 33 | Jordan | 01.ian.85 | 12,5 | 15 | 15 | 15 | 02.aug.84 | 51/1984 | 215/26.06.1984 |
| 34 | Kazahstan | 01.ian.01 | 10 | 10 | 10 | 10 | 21.apr.00 | 109/2000 | 11/16.03.2000 |
| 35 | Kuwait | 01.ian.92 | 1 | 1 | 20 | Ì | 05.oct.94 | 57/ 1993 | 5/ 08.03.93 |
| 36 | Latvia | 01.ian.03 | 10 | 10 | 10 | 2 | 06.nov.02 | 841/2002 | 606/2002 |
| 37 | Lebanon | 01.ian.98 | 5 | 5 | 5 | Ì | 06.apr.97 | 62/ 1996 | 10/ 21.03.96 |
| 38 | Lithuania | 01.ian.03 | 10 | 10 | 10 | 2 | 15.mai.02 | 393/2002 | 278/2002 |
| 39 | Luxembourg | 01.ian.96 | 10 | 5Œ-15� | 10 | 5 | 08.dec.95 | 299/ 1994 | 85/ 18.10.94 |
| 40 | Malaysia | 01.ian.85 | 15 | 10 | 12 | Internal legislation | 07.apr.84 | 106/ 83 | 482/ 26.12.83 |
| 41 | Malta | 01.ian.97 | 5 | 5-30� | 5 | 10 | 16.aug.96 | 144/ 96 | 61/ 3.07.96 |
| 42 | Marocco | 01.ian.87 | 10 | 15 | 10 | Ì | 30.aug.87 | 99/ 1982 | 404/ 01.11.82 |
| 43 | Mexic | 01.ian.02 | 15 | 10 | 15 | Ì | 28.iun.01 | 372/2001 | 331/2001 |
| 44 | Moldova | 01.ian.97 | 10 | 10 | 10�-15‚ | Ì | 10.apr.96 | 127/ 1995 | 60/ 17.06.95 |
| 45 | Namibia | 01.ian.00 | 15 | 15 | 15 | Ì | 05.aug.99 | 188/1999 | 61/15.04.99 |
| 46 | Netherlands | 01.ian.80 | 10 | 10Œ-15� | 10 | 5 | 05.dec.80 | 84/ 1980 | 316/ 14.10.80 |
| | Netherlands (new) | 01.ian.00 | 3-0ƒ | 0Œ-10� 15� | 0ƒ-3 | Ì | 29.iul.99 | 251/ 1999 | 85/ 25.05.99 |
| 47 | Nigeria | 01.ian.94 | 12,5 | 12,5 | 12,5 | Ì | 18.apr.93 | 58/ 1993 | 10/ 08.03.93 |
| 48 | North Koreea | 01.ian.01 | 10 | 10 | 10 | Ì | 03.iul.00 | 301/2000 | 104/19.06.00 |
| 49 | Norway | 01.ian.82 | 10 | 10 | 10 | 4 | 27.sep.81 | 19/ 1981 | 67/ 25.03.81 |
| 50 | Pakistan | 01.ian.80 | 10 | 5Œv-10� | 12,5 | 10 | 20.mar.80 | 97/ 1979 | 418/ 05.12.79 |
| | Pakistan (new) | 01.ian.01 | 10 | 10 | 12,5 | 10 | 28.nov.00 | 632/2000 | 212/6.12.00 |
| 51 | Philippines | 01.ian.98 | 10‚-15„ | 10Œ-15� | 10„-15‚ 25 | Ì | 27.nov.97 | 64/1995 | 23/04.04.'95 |
| 52 | Poland | 01.ian.96 | 10 | 5Œ-15� | 10 | 10Œ | 15.sep.95 | 7/ 1995 | 6/ 10.01.95 |
| 53 | Portugal | 01.ian.00 | 10 | 10‘-15� | 10 | Ì | 14.iul.99 | 194/1999 | 63/15.04.99 |
| 54 | Russian Federation | 01.ian.96 | 15 | 15 | 10 | Ì | 11.aug.95 | 158/1994 | 38/16.06.'94 |
| 55 | Singapore | 01.ian.03 | 5 | 5 | 5 | Ì | 09.iul.02 | 580/2002 | 475/2002 |
| 56 | Slovakia | 01.ian.96 | 10 | 10 | 10�-15‚ | Ì | 29.dec.95 | 315/ 1994 | 96/ 10.11.94 |
| 57 | Slovenia | 01.ian.04 | 5 | 5 | 5 | Ì | 24.ian.03 | 105/2003 | 55/2003 |
| 58 | South Africa | 01.ian.96 | 15 | 15 | 15 | Ì | 29.oct.95 | 199/1994 | 59 / 13.07.94 |
| 59 | South Korea | 01.ian.95 | 10 | 7Œ-10� | 7�-10‚ | 10 | 06.oct.94 | 96 / 1994 | 18 / 08.04.'94 |
| 60 | Spain | 01.ian.80 | 10 | 10Œ-15� | 10 | 5 | 26.iun.80 | 97/ 1979 | 418/ 5.12.79 |
| 61 | Sri Lanka | 01.ian.86 | 10 | 12,5 | 10 | 10 | 28.feb.86 | 27/ 1985 | 149/ 22.05.85 |
| 62 | Sudan | 01.ian.82 | 10 | 15 | 10 | 15 | 25.apr.79 | 19/ 1981 | 67/ 25.03.81 |
| 63 | Sweden | 01.ian.78 | 10 | 10 | 10 | 10 | 08.dec.78 | 104/ 1978 | 432/ 31.10.78 |
| 64 | Switzerland | 01.ian.94 | 10 | 10 | 0ƒ-10 | Ì | 27.dec.94 | 200/1994 | 60/13.07.1994 |
| 65 | Syria | 01.ian.92 | 7,5 | Internal legislation | 15�-10‚ | 15 | 07.nov.91 | 9/ 1988 | 40/ 11.02.88 |
| 66 | Thailand | 01.ian.98 | 10-20-25 | 15Œ-20� | 15 | 10 | 03.apr.97 | 18/ 1997 | 3/ 03.02.97 |
| 67 | Tunisia | 01.ian.90 | 10 | 12 | 12 | 4 | 19.ian.89 | 60/ 1987 | 326/ 23.12.87 |
| 68 | Turkey | 01.ian.89 | 10 | 15 | 10 | 6 | 15.sep.88 | 61/ 1986 | 331/ 14.10.86 |
| 69 | U. Arab. Em. | 01.ian.97 | 3 | 3 | 3 | 3 | 23.ian.96 | 262/1993 | 74/3.11.'93 |
| 70 | UK | 01.apr.76 | 10 | 10Œ-15� | 15�-10‚ | 12,5 | 22.nov.76 | 13/1976 | 26 / 03.02.'76 |
| 71 | Ukraine | 01.ian.98 | 10 | 10Œ-15� | 10�-15‚ | Ì | 17.nov.97 | 272/ 1996 | 128/ 16.10.96 |
| 72 | United States | 01.ian.74 | 10 | 10 | 15�-10‚ | Ì | 26.feb.76 | 168/ 1974 | 238/ 23.12.74 |
| 73 | Uzbekistan | 01.ian.98 | 10 | 10 | 10 | Ì | 17.oct.97 | 46/ 1997 | 26/ 12.03.97 |
| 74 | Vietnam | 01.ian.97 | 10 | 15 | 15 | Ì | 24.apr.96 | 56/ 1996 | 6/ 13.03.96 |
| 75 | Yugoslavia | 01.ian.89 | 7,5 | 5Ž | 10 | 10 | 21.oct.88 | 61/ 1986 | 331/ 14.10.86 |
| | Yugoslavia (new) | 01.ian.98 | 10 | 10 | 10 | 10 | 01.ian.98 | 155/ 1997 | 122/ 9.07.97 |
| 76 | Zambia | 01.ian.93 | 10 | 10 | 15 | Ì | 29.oct.92 | 51/ 1984 | 215/ 26.06.84 |
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| Interest | | | | | | | | |
| � | When the goods or merchandise are sold on credit and for loans received from banks. | | | |
| ‚ | When the interests are paid |
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| ƒ | 0% as long as the Netherlands' / Germany's internal legislation does not stipulate withholding tax on interests paid to non residents (Romanians) |
| „ | When the means of transportation are sold on credit and in other cases. |
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| Dividends | | | | | | | | |
| Π| When the participation to the share capital of the company which pays the dividends is >= 25%. | | | |
| | v (Exceptions: Bangladesh, Germany >= 10%, Pakistan >= 20%, Hungary >= 40%, Greece >= 45%) |
| � | In all other cases |
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| Ž | See treaty |
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| � | First quota applicable for Romania, the second for Malta |
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| � | When the participation to the share capital of the company which pays the dividends is >= 10%. |
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| ‘ | For Portugal the lower rate applies where the shareholdings for prior 2 years is at 25%. | | | |
| Royalties | | | | | | | | |
| � | For industrial royalties | | | | | | | |
| ‚ | For cultural royalties |
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| ƒ | As long as the internal legislation does not stipulate withholding tax on royalties paid to non residents |
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| „ | When paid by a company registered with Romanian Agency for Foreign Investments and perform activities in the industry field | |
| Commissions | | | | | | | | |
| Ì | Will apply the convention article "Other incomes" or the internal legislation | | | | |
| Π| 0% as long as the Polish internal legislation does not stipulate withholding tax on commissions | | | |
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