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Vistor:60486 Last Updated:2012-11-19
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
法國| France (French text) 10 10 10
甘比亞Gambia 10 10 10
匈牙利Hungary 10 10 10
德國Germany (German text) 10 10,15 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
泰國Thailand (Thai text) 5,10 10,15 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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