Withholding tax rates across 10 North American countries
Withholding tax rates for 10 North American countries. 10 of the 10 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 |
|---|---|---|---|---|
| Canada | 25% across 5 withholding taxes — no single rate | 2008-01-01 | 2026-08-10 | Income Tax Act (R.S.C. 1985, c. 1 (5th Supp.)), s.212(1): 'Every… |
| 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… |
| 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… |
| 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… |
| 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… |
| 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… |
| The Bahamas | 0% across 4 withholding taxes — no single rate | — | 2026-08-10 | Department of Inland Revenue, The Bahamas - the taxes it administers… |
| United States | 30% across 4 withholding taxes — no single rate | 1966-11-13 | 2026-08-10 | Internal Revenue Code (26 U.S.C.), sections 871(a), 881(a), 1441 and… |
10 of these 10 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.