• Tax Corner

General Withholding Tax Highlight 2018

DividendsInterestRoyaltiesTechnical Service FeesBranch Remittance Fees
Hong Kong SAR0%0%4.95% / 16.5%N/AN/A
ChinaFrom 10%From 10%From 10%15%N/A
Taiwan0% / 21%10% / 15% / 20%10% / 20%20%N/A
Singapore0%0% / 15%0% / 10%17%N/A
Korea0% / 22%15.4% / 22%22%22%5% - 15%
Japan15.315% / 20.42%15.315% / 20.42%20.42%20.42%N/A
Malaysia0%0% / 15%10%10%N/A
Thailand10%0% / 10% / 15%3% / 15%3% / 15%10%
Indonesia20%20%20%2% / 20%20%
Vietnam0% / 5%5%10%5%N/A
Australia0% / 30%0% / 10%30%N/AN/A
United Kingdom0% / 20%20%20%N/AN/A
Canada25%0% / 25%0% / 25%25%25%
France30% / 75%0% / 75%33.33% / 75%33.33%30%
Italy1.2% / 26%12.5% / 26%30%30%N/A
Spain19%0% / 19%19% / 24%19% / 24%19%
Portugal25% / 35%25% / 35%25% / 35%25%N/A
NOTICE
Holiday Notice: Chung Yeung Festival 2018
Please note that Atrix will be celebrating Chung Yeung Festival on 17 October (Wednesday), and our service to be resumed on 18 October (Thursday).

HK Implementation of Two-Tiered Profits Tax Rate Regime   Read more

Arrangement on AEOI between Mainland and HKSAR in force   Read more