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Double Taxation Relief and Exchange of Information Arrangements
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Comprehensive Double Taxation Agreements
Tax Rates for Dividends, Interest, Royalties and Technical Fees
The following table shows the maximum rates of tax those countries / regions with a Comprehensive Double Taxation Agreement / Arrangement with the Hong Kong Special Administrative Region (Hong Kong) can charge a Hong Kong resident on payments of dividends, interest, royalties and technical fees.
| Country / Region |
Effective From |
Dividends | Interest (%) |
Royalties (%) |
Technical Fees (%) |
|
|---|---|---|---|---|---|---|
| Qualifying Companies (%) |
Others (%) |
|||||
| Austria | Year of Assessment 2012/2013 |
0 | 10 | - | 3 | NA |
| Bahrain | Pending | - | - | 5 | NA | |
| Bangladesh | Pending | 10 | 15 | 10 | 10 | 10 |
| Belarus | Year of Assessment 2018/2019 |
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 | |
| Cambodia | Year of Assessment 2020/2021 |
10 | 10 | 10 | 10 | |
| Canada | Year of Assessment 2014/2015 |
5 | 15 | 10 | 10 | NA |
| Croatia | Pending | 5 | 5 | 5 | NA | |
| Czech | Year of Assessment 2013/2014 |
5 | - | 10 | NA | |
| Estonia | Year of Assessment 2020/2021 |
0 | 10 | 0/10 | 5 | NA |
| Finland | Year of Assessment 2019/2020 |
5 | 10 | - | 3 | NA |
| France | Year of Assessment 2012/2013 |
10 | 10 | 10 | NA | |
| Georgia | Year of Assessment 2022/2023 |
5 | 5 | 5 | NA | |
| Guernsey | Year of Assessment 2014/2015 |
- | - | 4 | NA | |
| Hungary | Year of Assessment 2012/2013 |
5 | 10 | 5 | 5 | NA |
| India | Year of Assessment 2019/2020 |
5 | 10 | 10 | 10 | |
| 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 |
5 | 5 | 5 | NA | |
| Year of Assessment 2018/2019 |
0 |
10 |
||||
| Liechtenstein | Year of Assessment 2012/2013 |
- | - | 3 | NA | |
| Luxembourg | Year of Assessment 2008/2009 |
0 | 10 | - | 3 | NA |
| Macao SAR | Year of Assessment 2021/2022 |
5 | 5 | 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 | |
| Mauritius | Year of Assessment 2024/2025 |
0 | 5 | 5 | 5 | 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 | Year of Assessment 2019/2020 |
5 | - | 5/8 | NA | |
| Serbia | Year of Assessment 2021/2022 |
5 | 10 | 10 | 5/10 | 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 |
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.