• 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: The first day of January 2019
Please note that Atrix will be closed on 1 January (Tuesday), and our service to be resumed on 2 January (Wednesday).

Waiving business registration fees for 2019/20
In Hong Kong 2019-20 Budget, the Financial Secretary proposed a waiver of 2019/20 business registration fees of HKD 2,000.   Read more

The Hong Kong 2019-20 Budget Summary
The Financial Secretary of the HKSAR Government will provide new resources ready for use of about HKD 150 billion in the 2019-20 Hong Kong Budget, with additional resources earmarked for various purposes.   Read more