Denmark – Egypt Tax Treaty
The Denmark-Egypt tax treaty caps withholding on dividends at 20% for portfolio investors and 15% for qualifying direct investment, and interest at 15%. Royalties are taxed at a uniform 20% across all categories. Private pensions are taxable only in the country of residence, with no withholding at source. This is one of 36 active treaties in Denmark's network and one of 28 in Egypt's. The general dividend rate of 20% is above the median in both countries' networks (Denmark: 15%, Egypt: 15%).
Verified data
Egyptian Tax Authority Tax Treaties (eta.gov.eg) (Treaty list verified April 2026. Rates from individual treaty texts (Articles 10-12).)
Withholding Rate Summary
Source: Egypt Treaty Reference| Income Type | Treaty Rate | Statutory Rate (Egypt) |
|---|---|---|
| Dividends (general) Portfolio investors | 20% | 10% |
| Dividends (qualified) Beneficial owner is a company holding >= 10% of voting stock | 15% | 10% |
| Interest Bank interest, bonds, loans | 15%saves 5% | 20% |
| Royalties (avg) Patents, copyright, know-how, film/TV | 20% | — |
| Pensions Private pension distributions | 0% | — |
| Social Security Government social security benefits | 0% | — |
“Treaty Rate” is the maximum withholding permitted under this treaty. The actual effective rate may be lower if domestic law provides a more favorable rate independently. “Statutory Rate (Egypt)” shows the rate that applies when no treaty benefit is claimed. Qualified dividend rate requires: Beneficial owner is a company holding >= 10% of voting stock.
Dividends
The general dividend rate of 20% applies to portfolio investors. A reduced rate of 15% is available when beneficial owner is a company holding >= 10% of voting stock. Without the treaty, the statutory withholding rate on dividends is 10%.
Source: Egypt Treaty Reference
Interest
Interest payments (bank interest, bonds, loans) are subject to 15% withholding under this treaty, compared to the 20% statutory rate. This represents a 5% reduction from the statutory rate.
Source: Egypt Treaty Reference
Royalties
Royalty withholding rates vary by the type of intellectual property. This treaty distinguishes 4 categories, with rates ranging from 20% to 20%.
Source: Egypt Treaty Reference
Pensions & Social Security
Private pension distributions are taxable only in the country of residence, with no withholding at source. Government social security benefits are exempt from source-country withholding.
Source: Egypt Treaty Reference
Comparative Context
🇩🇰Denmark's Network
Among Denmark's 36 active treaty partners, the 20% general dividend rate ranks 35th (median: 15%).
| Partner | Rate |
|---|---|
| Slovak Republic | 15% |
| United States | 15% |
| Vietnam | 15% |
| Egypt (this treaty) | 20% |
| Indonesia | 20% |
🇪🇬Egypt's Network
Among Egypt's 28 active treaty partners, the 20% general dividend rate ranks 27th (median: 15%).
| Partner | Rate |
|---|---|
| United States | 15% |
| South Africa | 15% |
| Belgium | 20% |
| Denmark (this treaty) | 20% |
| Japan | 20% |