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Tax Rates for Dividends, Interest, Royalties and Technical Fees

The following table shows the maximum rates of tax those countries / territories with a Comprehensive Double Taxation Agreement / Arrangement with Hong Kong can charge a Hong Kong resident on payments of dividends, interest, royalties and technical fees.

Country /
Territory
Effective From
 
DividendsInterest
(%)
Royalties
(%)
Technical Fees
(%)
Qualifying Companies
(%)
Others
(%)
Austria Year of Assessment
2012/2013
0 10 - 3 NA
Belarus Year of Assessment
2018/2019
0 5 5 3/5 NA
Belgium Year of Assessment
2004/2005
0/5 15 10 5 NA
Brunei Year of Assessment
2011/2012
- 5/10 5 15
Canada Year of Assessment
2014/2015
5 15 10 10 NA
Czech Year of Assessment
2013/2014
5 - 10 NA
France Year of Assessment
2012/2013
10 10 10 NA
Guernsey Year of Assessment
2014/2015
- - 4 NA
Hungary Year of Assessment
2012/2013
5 10 5 5 NA
Indonesia Year of Assessment
2013/2014
5 10 10 5 NA
Ireland Year of Assessment
2012/2013
- 10 3 NA
Italy Year of Assessment
2016/2017
10 12.5 15 NA
Japan Year of Assessment
2012/2013
5 10 10 5 NA
Jersey Year of Assessment
2014/2015
- - 4 NA
Korea Year of Assessment
2017/2018
10 15 10 10 NA
Kuwait Year of Assessment
2014/2015
0 5 5 5 NA

Latvia

Year of Assessment
2018/2019
0

10

0/10

0/3

NA

Liechtenstein Year of Assessment
2012/2013
- - 3 NA
Luxembourg Year of Assessment
2008/2009
0 10 - 3 NA
Mainland of China Year of Assessment
2007/2008
5 10 7 5/7 NA
Malaysia Year of Assessment
2013/2014
5 10 10 8 5
Malta Year of Assessment
2013/2014
- - 3 NA
Mexico Year of Assessment
2014/2015
- 4.9/10 10 NA
Netherlands Year of Assessment
2012/2013
0 10 - 3 NA
New Zealand Year of Assessment
2012/2013
0/5 15 10 5 NA
Pakistan Year of Assessment
2018/2019
10 10 10 12.5
Portugal Year of Assessment
2013/2014
5 10 10 5 NA
Qatar Year of Assessment
2014/2015
- - 5 NA
Romania Income derived on or after 01.01.2017 3 5 3 3 NA
Russia Year of Assessment
2017/2018
0/5 10 - 3 NA
Saudi Arabia Pending 5 - 5/8 NA
South Africa Year of Assessment
2016/2017
5 10 10 5 NA
Spain Year of Assessment
2013/2014
0 10 5 5 NA
Switzerland Year of Assessment
2013/2014
0 10 - 3 NA
Thailand Year of Assessment
2006/2007
10 10/15 5/10/15 NA
United Arab Emirates Year of Assessment
2016/2017
0 5 5 5 NA
United Kingdom Year of Assessment
2011/2012
0/15 Domestic rate 3 NA
Vietnam Year of Assessment
2010/2011
10 10 7/10 NA

Click here for the Notes to this table.