Scribd
Upload
43 views

TX Text Control Words

1. This document lists tax rates for dividend, interest, royalties, and portfolio income under Article 26 of the tax treaty for various countries. 2. The tax rates vary between countries, ranging from 5% to 25% for different types of income. 3. Some countries have different tax rates depending on if the income is considered reduced rate income or not.

Uploaded by

ritter.sjd
Copyright
© © All Rights Reserved
Available Formats
Download as PDF, TXT or read online on Scribd
43 views

TX Text Control Words

1. This document lists tax rates for dividend, interest, royalties, and portfolio income under Article 26 of the tax treaty for various countries. 2. The tax rates vary between countries, ranging from 5% to 25% for different types of income. 3. Some countries have different tax rates depending on if the income is considered reduced rate income or not.

Uploaded by

ritter.sjd
Copyright
© © All Rights Reserved
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 2

TARIF PPh PASAL 26

UNTUK P3B YANG BERLAKU EFEKTIF

DIVIDEN
NO. COUNTRY INTEREST ROYALTIES SUBSTA
PORTFOLIO
HOLD
1 Algeria 15% 15% 15% 15%
2 Australia 10% 10%/15% 15% 15%
3 Austria 10% 10% 15% 10%
4 Bangladesh 10% 10% 15% 10%
5 Belgium 10% 10% 15% 10%
6 Brunei Darussalam 10% 15% 15% 15%
7 Bulgaria 10% 10% 15% 15%
8 Canada 10% 10% 15% 10%
9 Czech 12,5% 12,5% 15% 10%
10 China 10% 10% 10% 10%
11 Croatia 10% 10% 10% 10%
12 Denmark 10% 15% 20% 10%
13 Egypt 15% 15% 15% 15%
14 Finland 10% 10%/15% 15% 10%
15 France 15% 10% 15% 10%
16 Germany 10% 10%/15% 15% 10%
17 Hungary 15% 15% 15% 15%
18 Hongkong 10% 5% 10% 5%
19 India 10% 10% 15% 10%
20 Iran 10% 12% 7% 7%
21 Italy 10% 10%/15% 15% 10%
22 Japan 10% 10% 15% 10%
23 Jordan 10% 10% 10% 10%
24 Korea, Republic of 10% 15% 15% 10%
Korea, Democratic
25 People’s Republic 10% 10% 10% 10%
of
26 Kuwait 5% 20% 10% 10%
27 Luxembourg 10% 12,5% 15% 10%
28 Malaysia 10% 10% 10% 10%
29 Maroko 10% 10% 20% 10%
HOLD
37 Philippines 15% 15%/25% 20% 15%
38 Poland 10% 15% 15% 10%
39 Portuguese 10% 10% 10% 10%
40 Qatar 10% 5% 10% 10%
41 Romania 12,5% 12,5%/15 % 15% 12,5
42 Russia 15% 15% 15% 15%
43 Saudi Arabia * N/A N/A N/A N/A
44 Serbia 10% 15% 15% 15%
45 Seychelles 10% 10% 10% 10%
46 Singapore 10% 10%/8% 15% 10%
47 Slovak 10% 10%/15% 10% 10%
48 South Africa 10% 10% 15% 10%
49 Spain 10% 10% 15% 10%

50 Sri Lanka 15% 15% 15% 15%

51 Sudan 15% 10% 10% 10%


52 Suriname 15% 15% 15% 15%
53 Sweden 10% 10%/15% 15% 10%
54 Switzerland 10% 12,5% 15% 10%
55 Syria 10% 15%/20% 10% 10%
56 Taipei / Taiwan 10% 10% 10% 10%
RI = 15%
57 Thailand THAI = 15% 20% 15%
10%/25% **
58 Tunisia 12% 15% 12% 12%
59 Turkey 10% 10% 15% 10%
UAE (United Arab
60 7% 5% 10% 10%
Emirates)
61 Ukraine 10% 10% 15% 10%
62 United Kingdom 10% 10%/15% 15% 10%
United States of
63 10% 10% 15% 10%
America
64 Uzbekistan 10% 10% 10% 10%
65 Venezuela 10% 20% 15% 10%
Vietnam 15% 15% 15% 15%

You might also like