Hong Kong withholding tax treaties

Set out below are the reduced rates of withholding tax which qualifying Hong Kong companies are entitled to benefit from under its double tax treaty network in order to prevent double taxation of profits.

Hong Kong withholding tax treaty rates:


Contracting State

Dividend
(Portfolio
Holding)

Dividend
(Non-Portfolio
Holding)

Interest

Royalty

Austria

10%

0%

0%

3%

Belguim

15%

0% or 5%

10%

5%

Canada

15%

5%

10%

10%

Czech

5%

5%

0%

0%

France

10%

10%

10%

10%

Guernsey

0%

0%

0%

4%

Hungary

10%

5%

5%

5%

Ireland

0%

0%

10%

3%

Japan

10%

5%

10%

5%

Jersey

0%

0%

0%

4%

China

10%

5%

7%

7%

Malta

0%

0%

0%

3%

Netherlands

10%

0%

0%

3%

New Zealand

15%

0% or 5%

10%

5%

Portugal

10%

5%

10%

5%

Spain

10%

0%

0%

3%

Switzerland

10%

0%

0%

3%

UK

15%

0%

Domestic Rate

3%


These tables are designed to provide a general snapshot view of treaty rates of withholding tax which Hong Kong companies may benefit from under the specified Hong Kong tax treaties.

The conditions which Hong Kong companies must meet to obtain these treaty rates are not set out here.

This is a general guide and specific advice should be taken in all cases. Reliance should not be placed on these tables without taking independent advice, or consulting with a specialist at Jordans.

 

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