今回は通常の事例やタックスプランニングのご紹介とは異なり、日本から世界各国への支払いに係る租税条約適用後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 |
|
Armenia
|
15 |
10 |
0/10 |
|
Australia
|
0/5/10/15 |
0/10 |
5 |
|
Austria
|
0/10 |
0/D |
0 |
|
Azerbaijan
|
15 |
10 |
0/10 |
|
Bangladesh
|
10/15 |
10 |
10 |
|
Belarus
|
15 |
10 |
0/10 |
|
Belgium
|
0/10 |
0/10 |
0 |
|
Brazil
|
12.5 |
12.5 |
12.5/15/25 |
|
Brunei
|
5/10 |
10 |
10 |
|
Bulgaria
|
10/15 |
10 |
10 |
|
Canada
|
5/15 |
10 |
10 |
|
Chile
|
0/5/15/20 |
4/10 |
2/10 |
|
China
|
10 |
10 |
10 |
|
Croatia
|
0/5/10 |
5 |
5 |
|
Czech Republic
|
10/15 |
10 |
0/10 |
|
Denmark
|
0/15 |
0/10 |
0 |
|
Ecuador
|
5/10 |
0/10 |
10 |
|
Egypt
|
15 |
D |
15 |
|
Estonia
|
0/10 |
10 |
5 |
|
Fiji
|
D |
D |
10 |
|
Finland
|
10/15 |
10 |
10 |
|
France
|
0/5/10 |
0/10 |
0 |
|
Georgia
|
15 |
10 |
0/10 |
|
Germany
|
0/5/15 |
0 |
0 |
|
Hong Kong
|
5/10 |
10 |
5 |
|
Hungary
|
10 |
10 |
0/10 |
|
Iceland
|
0/5/15 |
0/10 |
0 |
|
India
|
10 |
10 |
10 |
|
Indonesia
|
10/15 |
10 |
10 |
|
Ireland
|
10/15 |
10 |
10 |
|
Israel
|
5/15 |
10 |
10 |
|
Italy
|
10/15 |
10 |
10 |
|
Jamaica
|
5/10 |
10 |
2/10 |
|
Kazakhstan
|
5/15 |
10 |
10 |
|
Korea (ROK)
|
5/15 |
10 |
10 |
|
Kuwait
|
5/10 |
10 |
10 |
|
Kyrgyzstan
|
15 |
10 |
0/10 |
|
Latvia
|
0/10 |
0/10 |
0 |
|
Lithuania
|
0/10 |
0/10 |
0 |
|
Luxembourg
|
5/15 |
10 |
10 |
|
Malaysia
|
5/15 |
10 |
10 |
|
Mexico
|
0/5/15 |
10/15 |
10 |
|
Moldova
|
15 |
10 |
0/10 |
|
Netherlands
|
0/5/10 |
0/10 |
0 |
|
New Zealand
|
0/15 |
10 |
5 |
|
Norway
|
5/15 |
10 |
10 |
|
Oman
|
5/10 |
10 |
10 |
|
Pakistan
|
5/7.5/10 |
10 |
10 |
|
Philippines
|
10/15 |
10 |
10/15 |
|
Poland
|
10 |
10 |
0/10 |
|
Portugal
|
5/10 |
5/10 |
5 |
|
Qatar
|
5/10 |
0/10 |
5 |
|
Romania
|
10 |
10 |
10/15 |
|
Russia
|
0/5/10/15 |
0/10 |
0 |
|
Saudi Arabia
|
5/10 |
10 |
5/10 |
|
Singapore
|
5/15 |
10 |
10 |
|
Slovakia
|
10/15 |
10 |
0/10 |
|
Slovenia
|
5/10 |
5 |
5 |
|
South Africa
|
5/15 |
10 |
10 |
|
Spain
|
10/15 |
10 |
10 |
|
Sri Lanka
|
20 |
0/D |
0/D |
|
Sweden
|
0/10 |
0 |
0 |
|
Switzerland
|
0/5/10 |
0/10 |
0 |
|
Taiwan
|
10 |
10 |
10 |
|
Tajikistan
|
15 |
10 |
0/10 |
|
Thailand
|
15/20 |
10/25 |
15 |
|
Turkey
|
10/15 |
10/15 |
10 |
|
Turkmenistan
|
15 |
10 |
0/10 |
|
Ukraine
|
15 |
10 |
0/10 |
|
United Arab Emirates
|
5/10 |
10 |
10 |
|
United Kingdom
|
0/10 |
0/10 |
0 |
|
United States
|
0/5/10 |
0/10/D |
0 |
|
Uzbekistan
|
5/10 |
5 |
0/5 |
|
Vietnam
|
10 |
10 |
10 |
|
Zambia
|
0 |
10 |
10 |
なお、海外の税金が絡む取引については、日本で何の手当をしないと、場合によっては損をすることが多々ございます。
お悩み等御座いましたらお気軽にシーズ税理士法人までご連絡頂けますと幸いです。
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