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% |