국가별 원천세 비율 WHT(Withholding Tax) deducted rate

국가별 원천세 비율 (Ctrl+F로 나라 찾으면 됩니다.)

대한민국은 15% 기준에 이자는 10%, 로열티, 용역수수료는 10%네요.

 

출처 : https://www.incometaxindia.gov.in/Pages/Deposit_TDS_TCS.aspx

Tax Deducted at Source (TDS)

 

Country 국가	Dividend 배당	Interest 이자	Royalty 로열티	Fee for Technical Services 기술용역수수료	비고
Albania	10%	10%(주1)	10%	10%
Armenia	10%	10% (주1)	10%	10%
Australia	15%	15%	10%/15% (주2)	10%/15% (주2)
Austria	10%	10% (주1)	10%	10%
Bangladesh	a) 10% b) 15%(비고)	10% (주1)	10%	별도조항없음	a) 10% (if at least 10% of the capital of the company paying the dividend is held by the recipient company); b) 15% in all other cases
Belarus	a) 10% b) 15%(비고)	10% (주1)	15%	15%	a) 10%, if paid to a company holding 25% shares; b) 15%, in all other cases"
Belgium	15%	15% (비고)	10%	10%	(10% if loan is granted by a bank)
Bhutan	10%	10% (주1)	10%	10%
Botswana	a) 7.5% b) 10%(비고)	10% (주1)	10%	10%	a) 7.5%, if shareholder is a company and holds at least 25% shares in the investee-company; b) 10%, in all other cases
Brazil	15%	15% (주1)	a) 25% b) 15%(비고)	별도조항없음	a) 25% for use of trademark; b) 15% for others
Bulgaria	15%	15% (주1)	a) 15% b) 20%(비고)	20%	a) 15% of royalty relating to literary, artistic, scientific works other than films or tapes used for radio or television broadcasting; b) 20%, in other cases
Canada	a) 15% b) 25%	15% (주1)	10%-20%	10%-20%	a) 15%, if at least 10% of the voting powers in the company, paying the dividends, is controlled by the recipient company; b) 25%, in other cases
China	10%	10% (주1)	10%	10%
Columbia	5%	10% (주1)	10%	10%
Croatia	a) 5% b) 15%	10% (주1)	10%	10%	a) 5% (if at least 10% of the capital of the company paying the dividend is held by the recipient company); b) 15% in all other cases
Cyprus	10%	10% (주1)	10%	10%
Czech Republic [Note5]	10%	10% (주1)	10%	10%
Denmark	a) 15% b) 25%(비고1)	a) 10% b) 15%(비고2)	20%	20%	비고1 a) 15%, if at least 25% of the shares of the company paying the dividend is held by the recipient company; b) 25%, in other cases 비고2 a) 10% if loan is granted by bank; b) 15% for others (주1)
Estonia	10%	10% (주1)	10%	10%
Ethiopia	7.50%	10% (주1)	10%	10%
Finland	10%	10% (주1)	10%	10%
Fiji	5%	10% (주1)	10%	10%
France	10%	10% (주1)	10%	10%
Georgia	10%	10% (주1)	10%	10%
Germany	10%	10% (주1)	10%	10%
Greece	20%	20%	10%	별도조항없음
Hongkong	5%	10% (주1)	10%	10%
Hungary	10%	10% (주1)	10%	10%
Indonesia	10%	10% (주1)	10%	10%
Iceland	10%	10% (주1)	10%	10%
Iran	10%	10%	10%	10%
Ireland	10%	10% (주1)	10%	10%
Israel	10%	10% (주1)	10%	10%
Italy	a) 15% b) 25%(비고)	15% (주1)	20%	20%	a) 15% if at least 10% of the shares of the company paying dividend is beneficially owned by the recipient company; b) 25% in other cases
Japan	10%	10% (주1)	10%	10%
Jordan	10%	10% (주1)	20%	20%
Kazakhstan	10%	10% (주1)	10%	10%
Kenya	10%	10%	10%	10%
Korea	15%	10%	10%	10%
Kuwait	10% (주1)	10%	10%	10%
Kyrgyz Republic	10%	10% (주1)	15%	15%
Libyan Arab Jamahiriya	20%	20%	30%	별도조항없음
Latvia	10%	10% (주1)	10%	10%
Lithuania	5%*, 15%	10% (주1)	10%	10%
Luxembourg	10%	10% (주1)	10%	10%
Malaysia	5%	10% (주1)	10%	10%
Malta	10%	10% (주1)	10%	10%
Mongolia	15%	15% (주1)	15%	15%
Mauritius	a) 5% b) 15%(비고)	7.5	15%	10%	a) 5%, if at least 10% of the capital of the company paying the dividend is held by the recipient company; b) 15%, in other cases
Montenegro	5% (비고)	10% (주1)	10%	10%	5% (in some cases 15%)
Myanmar	5%	10% (주1)	10%	별도조항없음
Morocco	10%	10% (주1)	10%	10%
Mozambique	7.50%	10% (주1)	10%	별도조항없음
Macedonia	10%	10% (주1)	10%	10%
Namibia	10%	10% (주1)	10%	10%
Nepal	5%**, 10%	10% (주1)	15%	별도조항없음
Netherlands	10%	10% (주1)	10%	10%
New Zealand	15%	10% (주1)	10%	10%
Norway	10%	10% (주1)	10%	10%
Oman	a) 10% b) 12.5%(비고)	10% (주1)	15%	15%	a) 10%, if at least 10% of shares are held by the recipient company; b) 12.5%, in other cases
Philippines	a) 15% b) 20%(비고1)	a) 10% b) 15%(주1)	15%	별도조항없음	비고1 a) 15%, if at least 10% of the shares of the company paying the dividend is held by the recipient company; b) 20%, in other cases 비고2 a) 10%, if interest is received by a financial institution or insurance company; b) 15% in other cases(주1) 비고3 15% if it is payable in pursuance of any collaboration agreement approved by the Government of India
Poland	10%	10% (주1)	15%	15%
Portuguese Republic	10%***/15%	10%	10%	10%
Qatar	a) 5% b) 10%(비고)	10% (주1)	10%	10%	a) 5%, if at least 10% of the shares of the company paying the dividend is held by the recipient company; b) 10%, in other cases
Romania	10%	10% (주1)	10%	10%
Russian Federation	10%	10% (주1)	10%	10%
Saudi Arabia	5%	10% (주1)	10%	별도조항없음
Serbia	a) 5% b) 15%(비고)	10% (주1)	10%	10%	a) 5%, if recipient is company and holds 25% shares; b) 15%, in any other case
Singapore	a) 10% b) 15%(비고1)	a) 10% b) 15%	10%	10%	비고1 a) 10%, if at least 25% of the shares of the company paying the dividend is held by the recipient company; b) 15%, in other cases 비고2 a) 10%, if loan is granted by a bank or similar institute including an insurance company; b) 15%, in all other cases
Slovenia	a) 5% b) 15%(비고)	10%	10%	10%	a) 5%, if at least 10% of the shares of the company paying the dividend is held by the recipient company; b) 15%, in other cases
South Africa	10%	10% (주1)	10%	10%
Spain	15%	15% (주1)	10%/20%(주3)	20%(주3)
Sri Lanka	7.50%	10% (주1)	10%	10%
Sudan	10%	10%(주1)	10%	10%
Sweden	10%	10% (주1)	10%	10%
Swiss Confederation	10%	10%(주1)	10%	10%
Syrian Arab Republic	a) 5% b) 10%(비고)	10%(주1)	10%	별도조항없음	a) 5%, if at least 10% of the shares of the company paying the dividend is held by the recipient company; b) 10%, in other cases
Taipei	12.50%	10%	10%	10%
Tajikistan	a) 5% b) 10%(비고)	10%(주1)	10%	별도조항없음	a) 5%, if at least 25% of the shares of the company paying the dividend is held by the recipient company; b) 10%, in other cases
Tanzania	5%****, 10%	10%	10%	별도조항없음
Thailand	10%	10% (주1)	10%	별도조항없음
Trinidad and Tobago	10%	10% (주1)	10%	10%
Turkey	15%	a) 10% b) 15% (주1)	15%	15%	a) 10% if loan is granted by a bank, etc.; b) 15% in other cases(주1)
Turkmenistan	10%	10% (주1)	10%	10%
Uganda	10%	10%(주1)	10%	10%
Ukraine	a) 10% b) 15%(비고)	10% (주1)	10%	10%	a) 10%, if at least 25% of the shares of the company paying the dividend is held by the recipient company; b) 15%, in other cases
United Arab Emirates	10%	a) 5% b) 12.5%(비고)	10%	별도조항없음	a) 5% if loan is granted by a bank/similar financial institute; b) 12.5%, in other cases
United Mexican States	10%	10% (주1)	10%	10%
United Kingdom	15%/10% (Note 4)	a) 10% b) 15%(주1)	10%/15%(주2)	10%/15%(주2)	a) 10%, if interest is paid to a bank; b) 15%, in other cases(주1)
United States	a) 15%(비고1) b) 25%(비고2)	a) 10% b) 15%(비고2)	10%/15%(주2)	10%/15%(주2)	비고1 a) 15%, if at least 10% of the voting stock of the company paying the dividend is held by the recipient company; b) 25% in other cases 비고2 a) 10% if loan is granted by a bank/similar institute including insurance company; b) 15% for others
Uruguay	5%	10% (주1)	10%	10%
Uzbekistan	10%	10% (주1)	10%	10%
Vietnam	10%	10% (주1)	10%	10%
Zambia	a) 5% b) 15%(비고)	10% (주1)	10%	10%	a) 5%, if at least 25% of the shares of the company paying the dividend is held by a recipient company for a period of at least 6 months prior to the date of payment of the dividend; b) 15% in other cases

 

*If the beneficial owner is a company (other than a partnership) which holds directly at least 10 per cent of the capital of the company paying the dividends.

**5% if beneficial owner of shares is a company and it holds at least 10% of shares of the company paying the dividends.

*** if the beneficial owner is a company that, for an uninterrupted period of two fiscal years prior to the payment of the dividend, owns directly at least 25 per cent of the capital stock of the company paying the dividends.

****5% if recipient company owns at least 25% share in the company paying the dividend.

1. Dividend/interest earned by the Government and certain specified institutions, inter-alia, Reserve Bank of India is exempt from taxation in the country of source (subject to certain condition).

2. Royalties and fees for technical services would be taxable in the country of source at the rates prescribed for different categories of royalties and fees for technical services. These rates shall be subject to various conditions and nature of services/royalty for which payment is made. For detailed conditions refer to relevant Double Taxation Avoidance Agreements.

3. Royalties and fees for technical services would be taxable in the country of source at the following rates:

a. 10 per cent in case of royalties relating to the payments for the use of, or the right to use, industrial, commercial or scientific equipment;

b. 20 per cent in case of fees for technical services and other royalties.

4. (a)15 per cent of the gross amount of the dividends where those dividends are paid out of income (including gains) derived directly or indirectly from immovable property within the meaning of Article 6 by an investment vehicle which distributes most of this income annually and whose income from such immovable property is exempted from tax;

(b) 10 per cent of the gross amount of the dividends, in all other cases

5. The CBDT has clarified that DTAA signed with Government of the Czech Republic on the 27th January 1986 continues to be applicable to the residents of the Slovak Republic. [Notification No. 25, dated 23-03-2015]