| NEGARA | INTEREST | ROYALTIES | DIVIDEN – PORTFOLIO | DIVIDEN – SUBSTANTIAL HOLDING | BRANCH PROFIT TAX |
|---|---|---|---|---|---|
| Algeria (Aljazair) | 15% | 15% | 15% | 15% | 10% |
| Australia (Australia) | 10% | 10%/15% | 15% | 15% | 15% |
| Austria (Austria) | 10% | 10% | 15% | 10% | 12% |
| Bangladesh (Bangladesh) | 10% | 10% | 15% | 10% | 10% |
| Belgium (Belgia) | 10% | 10% | 15% | 10% | 10% |
| Brunei Darussalam (Brunei Darussalam) | 10% | 15% | 15% | 15% | 10% |
| Bulgaria (Bulgaria) | 10% | 10% | 15% | 15% | 15% |
| Canada (Kanada) | 10% | 10% | 15% | 10% | 15% |
| China (China) | 10% | 10% | 10% | 10% | 10% |
| Croatia (Kroasia) | 10% | 10% | 10% | 10% | 10% |
| Czech Republic (Republik Ceko) | 12,50% | 12,50% | 15% | 10% | 12,50% |
| Denmark (Denmark) | 10% | 15% | 20% | 10% | 15% |
| Egypt (Mesir) | 15% | 15% | 15% | 15% | 15% |
| Finland (Finlandia) | 10% | 10%/15% | 15% | 10% | 15% |
| France (Perancis) | 15% | 10% | 15% | 10% | 10% |
| Germany (Jerman) | 10% | 10%/15% | 15% | 10% | 10% |
| Hong Kong (Hong Kong) | 10% | 5% | 10% | 5% | 5% |
| Hungary (Hungaria) | 15% | 15% | 15% | 15% | N/A |
| India (India) | 10% | 10% | 15% | 10% | 10% |
| Iran (Iran) | 10% | 12% | 7% | 7% | 7% |
| Italy (Italia) | 10% | 10%/15% | 15% | 10% | 12% |
| Japan (Jepang) | 10% | 10% | 15% | 10% | 10% |
| Jordan (Yordania) | 10% | 10% | 10% | 10% | N/A |
| North Korea (Korea Utara) | 10% | 10% | 10% | 10% | 10% |
| South Korea (Korea Selatan) | 10% | 15% | 15% | 10% | 10% |
| Kuwait (Kuwait) | 5% | 20% | 10% | 10% | 10% |
| Luxembourg (Luxembourg) | 10% | 12,50% | 15% | 10% | 10% |
| Malaysia (Malaysia) | 10% | 10% | 10% | 10% | 12,50% |
| Morocco (Maroko) | 10% | 10% | 20% | 10% | 10% |
| Mexico (Meksiko) | 10% | 10% | 10% | 10% | 10% |
| Mongolia (Mongolia) | 10% | 10% | 10% | 10% | 10% |
| Netherlands (Belanda) | 10% | 10% | 10% | 10% | 10% |
| New Zealand (Selandia Baru) | 10% | 15% | 15% | 15% | N/A |
| Norway (Norwegia) | 10% | 10%/15% | 15% | 15% | 15% |
| Pakistan (Pakistan) | 15% | 15% | 15% | 10% | 10% |
| Papua New Guinea (Papua Nugini) | 10% | 10% | 15% | 15% | 15% |
| Philippines (Philipina) | 15% | 15%/25% | 20% | 15% | 20% |
| Poland (Polandia) | 10% | 15% | 15% | 10% | 10% |
| Portuguese (Portugal) | 10% | 10% | 10% | 10% | 10% |
| Qatar (Qatar) | 10% | 5% | 10% | 10% | 10% |
| Romania (Romania) | 12,50% | 12,5%/15% | 15% | 12,50% | 12,50% |
| Rusia (Rusia) | 15% | 15% | 15% | 15% | 12,50% |
| Saudi Arabia (Saudi Arabia) | N/A | N/A | N/A | N/A | N/A |
| Serbia (Serbia) | 10% | 15% | 15% | 15% | 15% |
| Seychelles (Seychelles) | 10% | 10% | 10% | 10% | N/A |
| Singapore (Singapura) | 10% | 10%/8% | 15% | 10% | 10% |
| Slovakia (Slovakia) | 10% | 10%/15% | 10% | 10% | 10% |
| South Africa (Afrika Selatan) | 10% | 10% | 15% | 10% | 10% |
| Spain (Spanyol) | 10% | 10% | 15% | 10% | 10% |
| Sri Lanka (Sri Lanka) | 15% | 15% | 15% | 15% | Sesuai UU Domestik |
| Sudan (Sudan) | 15% | 10% | 10% | 10% | 10% |
| Suriname (Suriname) | 15% | 15% | 15% | 15% | 15% |
| Sweden (Swedia) | 10% | 10%/15% | 15% | 10% | 15% |
| Switzerland (Swiss) | 10% | 12,50% | 15% | 10% | 10% |
| Syria (Suriah) | 10% | 15%/20% | 10% | 10% | 10% |
| Taipei (Taiwan) | 10% | 10% | 10% | 10% | 5% |
| Thailand (Thailand) | RI = 15%, THAI = 10%/25% | 15% | 20% | 15% | Sesuai UU Domestik |
| Tunisia (Tunisia) | 12% | 15% | 12% | 12% | 12% |
| Turkey (Turki) | 10% | 10% | 15% | 10% | 15% |
| United Arab Emirates (Uni Emirat Arab) | 7% | 5% | 10% | 10% | 5% |
| Ukraine (Ukraina) | 10% | 10% | 15% | 10% | 10% |
| United Kingdom (Inggris) | 10% | 10%/15% | 15% | 10% | 10% |
| United States of America (Amerika) | 10% | 10% | 15% | 10% | 10% |
| Uzbekistan (Uzbekistan) | 10% | 10% | 10% | 10% | 10% |
| Venezuela (Venezuela) | 10% | 20% | 15% | 10% | 10% |
| Vietnam (Vietnam) | 15% | 15% | 15% | 15% | 10% |
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