usaref › Withholding tax rates
Withholding tax rates across 10 North 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 |
|---|---|---|---|---|
| Canada | no single figure — why | 2008-01-01 | 2026-08-10 | Income Tax Act (R.S.C. 1985, c. 1 (5th Supp.)), s.212(1): 'Every… |
| 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… |
| 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… |
| Honduras | no single figure — why | 2012-12-04 | 2026-08-10 | Ley del Impuesto Sobre la Renta, Decreto-Ley No. 25, texto… |
| Mexico | no single figure — why | 2014-01-01 | 2026-08-10 | Ley del Impuesto sobre la Renta, Título V (arts. 153-175): art. 164… |
| Panama | no single figure — why | 2011-01-01 | 2026-08-10 | DGI (dgi.mef.gob.pa), per-form legal notes: Formulario 07 (dividends… |
| The Bahamas | no single figure — why | — | 2026-08-10 | Department of Inland Revenue, The Bahamas - the taxes it administers… |
| United States | no single figure — why | 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.