世界各国の源泉税率を纏めました。
海外投資する際の参考情報にご利用いただけますと幸いです。
（％）
|
国名 |
配当 |
利子 |
使用料 |
|
Argentina |
7/13 |
15.05/35 |
17.5/28/31.5 |
|
Australia |
0/30 |
0/10 |
30 |
|
Austria |
27.5 |
0/25/27.5 |
20 |
|
Belgium |
0/15/20/30 |
0/15/30 |
15/30/Various |
|
Brazil |
0 |
15/25 |
15/25 |
|
Bulgaria |
0/5 |
10 |
10 |
|
Canada |
25 |
0/25 |
0/25 |
|
Chile |
35 |
4/35 |
0/15/30 |
|
China |
10 |
0/10 |
10 |
|
Colombia |
10/31 |
5/15/20 |
20 |
|
Croatia |
10/20 |
15/20 |
15/20 |
|
Cyprus |
0 |
0 |
0/5/10 |
|
Czech Republic |
15/35 |
15/35 |
15/35 |
|
Denmark |
0/15/22 |
0/22 |
22 |
|
Ecuador |
Varies |
0/25 |
25/35 |
|
Egypt |
5/10 |
0/20 |
20 |
|
Estonia |
0 |
0 |
10 |
|
Finland |
20 |
0 |
20 |
|
France |
26.5/75 |
0/75 |
26.5/75 |
|
Germany |
25 |
0/25 |
15 |
|
Gibraltar |
0 |
0 |
0 |
|
Greece |
5 |
15 |
20 |
|
Hong Kong |
0 |
0 |
4.95/16.5 |
|
Hungary |
0 |
0 |
0 |
|
Iceland |
0/20 |
12 |
22 |
|
India |
10/20 |
5/20/40 |
10/20 |
|
Indonesia |
20 |
20 |
20 |
|
Ireland |
0/25 |
0/20/33 |
0/20 |
|
Israel |
4/15/20/25/30 |
0/23 |
23 |
|
Italy |
1.2/26 |
0/12.5/26 |
22.5 |
|
Japan |
15/20 |
15/20 |
20 |
|
Kazakhstan |
15/20 |
15/20 |
15/20 |
|
Kenya |
0/10 |
5/10/15/25 |
5/20 |
|
Korea (ROK) |
20 |
14/20 |
20 |
|
Latvia |
0/20 |
0/20 |
0/20 |
|
Lithuania |
0/15 |
0/10 |
0/10 |
|
Luxembourg |
0/15 |
0 |
0 |
|
Malaysia |
0 |
0/15 |
10 |
|
Malta |
0 |
0 |
0 |
|
Mauritius |
0 |
0/15 |
15 |
|
Mexico |
10 |
4.9-35/40 |
25/35/40 |
|
Netherlands |
0/15 |
0 |
0 |
|
New Zealand |
0/15/30 |
0/15 |
15 |
|
Norway |
0/25 |
0 |
0 |
|
Peru |
5 |
4.99/30 |
30 |
|
Philippines |
15/30 |
20 |
30 |
|
Poland |
19 |
20 |
20 |
|
Portugal |
0/25/35 |
25/35 |
25/35 |
|
Romania |
5 |
16 |
16 |
|
Russia |
5/15 |
20 |
20 |
|
Saudi Arabia |
5 |
5 |
15 |
|
Singapore |
0 |
0/15 |
0/10 |
|
Slovakia |
0/35 |
19/35 |
19/35 |
|
Slovenia |
15 |
15 |
15 |
|
South Africa |
0/20 |
0/15 |
0/15 |
|
Spain |
19 |
0/19 |
0/19/24 |
|
Sweden |
0/30 |
0 |
0 |
|
Switzerland |
35 |
0/35 |
0 |
|
Taiwan |
21 |
15/20 |
20 |
|
Thailand |
10 |
15 |
15 |
|
Turkey |
15 |
0/10 |
20 |
|
Ukraine |
15 |
15 |
15 |
|
United Kingdom |
0 |
20 |
20 |
|
United States |
0/30 |
0/30 |
0/30 |
|
Uruguay |
7 |
7/12/25 |
12/25 |
|
Vietnam |
0 |
5 |
10 |
お悩み等御座いましたらお気軽にご連絡頂けますと幸いです。
コメント