Table: Withholding Tax Rates under Comprehensive Double Taxation Agreement / Arrangement established between the below Country / Region and Hong Kong
Country / | Dividends | Interest | Royalties | |
Qualifying Companies (Note) | Others | |||
10 | 3 | |||
15 | 10 | 5 | ||
5 | ||||
10 | 10 | |||
15 | 10 | 10 | ||
5 | 10 | |||
5 | ||||
10 | - | 3 | ||
10 | 10 | 10 | ||
5 | ||||
4 | ||||
10 | 5 | 5 | ||
5 | 10 | 10 | ||
10 | 10 | 5 | ||
10 | 3 | |||
10 | 12.5 | 15 | ||
10 | 10 | 5 | ||
4 | ||||
15 | 10 | 10 | ||
5 | 5 | |||
10 | ||||
3 | ||||
10 | 3 | |||
3 | ||||
10 | 7 | |||
10 | 10 | 8 | ||
3 | ||||
10 | ||||
10 | 3 | |||
15 | 10 | 5 | ||
10 | 10 | |||
10 | 10 | 5 | ||
5 | ||||
3 | ||||
10 | 3 | |||
5 | ||||
10 | 10 | |||
10 | 10 | 5 | ||
10 | 5 | 5 | ||
10 | 3 | |||
10 | ||||
5 | 5 | |||
3 | ||||
10 | 10 | |||
Note:
Qualifying Companies
Refer to Article 10 of the relevant Comprehensive Double Taxation Agreement / Arrangement to see whether the company is qualified for the special rate.
For details, please visit https://www.ird.gov.hk/eng/tax/dta_rates.htm or Connect with Us.
