| 國家 Countries\所得類別 Income Items | 股利 Dividends | 利息 Interest | 權利金 Royalties |
|---|---|---|---|
| 無租稅協定國家 Non-treaty Countries | 20 | 15,20 | 20 |
| 澳大利亞│Australia | 10,15 | 10 | 12.5 |
| 比利時│Belgium | 10 | 10 | 10 |
| 丹麥│Denmark | 10 | 10 | 10 |
| 法國| France Other language download( French) |
10 | 10 | 10 |
| 甘比亞│Gambia | 10 | 10 | 10 |
| 匈牙利│Hungary | 10 | 10 | 10 |
| 印度│India | 12.5 | 10 | 10 |
| 印尼│Indonesia | 10 | 10 | 10 |
| 以色列│Israel | 10 | 7,10 | 10 |
| 馬其頓│Macedonia | 10 | 10 | 10 |
| 馬來西亞│Malaysia | 12.5 | 10 | 10 |
| 紐西蘭│New Zealand | 15 | 10 | 10 |
| 荷蘭│ Netherlands | 10 | 10 | 10 |
| 巴拉圭│ Paraguay | 5 | 10 | 10 |
| 塞內加爾│Senegal | 10 | 15 | 12.5 |
| 新加坡│Singapore | 40* | undefined | 15 |
| 斯洛伐克│Slovakia | 10 | 10 | 5,10 |
| 南非│South Africa | 5,15 | 10 | 10 |
| 史瓦濟蘭│Swaziland | 10 | 10 | 10 |
| 瑞典│Sweden | 10 | 10 | 10 |
| 瑞士│Switzerland | 10,15 | 10 | 10 |
| 英國│UK | 10 | 10 | 10 |
| 越南│Vietnam | 15 | 10 | 15 |
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對該所得課徵之總稅負合併不超過40%。 The tax shall not exceed an amount which together with the corporate income tax payable on the profits of the company paying the dividends constitutes 40% of that part of the taxable income out of which the dividends are declared. |