Taxation Agency,Ministry of Finance,R.O.C.

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Taxation Agency,Ministry of Finance,R.O.C.


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Tax Treaty

我國股利、利息及權利金扣繳率(%)一覽表
List of Rates of Withholding Tax of Dividends, Interest and Royalties under the Respective Tax Treaties

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
甘比亞│Gambia	10	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
南非│South Africa	5,15	10	10
瑞典│Sweden	10	10	10
史瓦濟蘭│Swaziland	10	10	10
英國│UK	10	10	10
越南│Vietnam	15	10	15

	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.


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Taxation Agency,Ministry of Finance,R.O.C.

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