看板Foreign_Inv
2011海外投資各國(股息)課稅預扣%數
Withholding Tax Rates by Country for Foreign Stock Dividends
http://ppt.cc/mr3R
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The table below
lists the countries
that have no withholding taxes on dividends paid to U.S. residents:
S.No. Country Tax Withholding Rate for Dividends
2 Bahrain 0.00%
3 China - Red Chips 0.00%
5 Crotia 0.00%
6 Cyprus 0.00%
8 Estonia 0.00%
11 Jordan 0.00%
12 Mauritius 0.00%
13 Oman 0.00%
14 Qatar 0.00%
16 Slovakia 0.00%
18 Tunisia 0.00%
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The following table below shows the
withholding tax rates by country
on dividends paid to U.S. residents:
S.No. Country Withholding Tax Rate for Dividends
1 Australia 30.0%
2 Austria 25.0%
3 Bangladesh 15.0%
4 Belgium 25.0%
5 Bosnia 5.0%
6 Brazil 15.0%
7 Bulgaria 15.0%
8 Canada 15.0%
9 Chile 35.0%
10 China - A Shares* 10.0%
11 China - B Shares** 10.0%
12 China - C Shares*** 10.0%
13 Czech Republic 15.0%
14 Denmark 28.0%
15 Finland 28.0%
16 France 25.0%
17 Germany 26.4%
18 Greece 10.0%
19 Hungary 10.0%
20 Iceland 15.0%
21 Indonesia 20.0%
22 Ireland 20.0%
23 Israel 20.0%
24 Italy 27.0%
25 Japan 10.0%
26 Kazakhstan 15.0%
27 Kenya 10.0%
28 Kuwait 15.0%
29 Latvia 10.0%
30 Lebanon 10.0%
31 Lithuania 15.0%
32 Luzembourg 15.0%
33 Macedonia 10.0%
34 Malaysia 25.0%
35 Malta 35.0%
36 Mexico 10.0%
37 Moroccco 10.0%
38 The Netherlands 15.0%
39 New Zealand 30.0%
40 Nigeria 10.0%
41 Norway 25.0%
42 Pakistan 10.0%
43 Peru 4.1%
44 Philippines 30.0%
45 Poland 19.0%
46 Portugal 20.0%
47 Romania 16.0%
48 Russia 15.0%
49 Saudi Arabia 5.0%
50 Serbia 20.0%
51 Slovenia 20.0%
52 South Korea 27.5%
53 Spain 19.0%
54 Sri Lanka 10.0%
55 Sweden 30.0%
56 Switzerland 35.0%
57 Taiwan 20.0%
58 Thailand 10.0%
59 Turkey 15.0%
60 UK - REITS only 20.0%
61 Ukraine 15.0%
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金磚四國:
India 0.00%
Brazil 15.0%
Russia 15.0%
China - A Shares* 10.0%
China - B Shares** 10.0%
China - C Shares*** 10.0%
其他比較常買的國家:
Argentina 0.00%
Hong Kong - Local Shares ^ 0.00%
South Africa 0.00%
UK 0.00%
Vietnam 0.00%
Australia 30.0%
Canada 15.0%
France 25.0%
Germany 26.4%
Italy 27.0%
Japan 10.0%
Malaysia 25.0%
Mexico 10.0%
Nigeria 10.0%
Philippines 30.0%
South Korea 27.5%
Spain 19.0%
Sweden 30.0%
Switzerland 35.0%
Taiwan 20.0%
Thailand 10.0%
Turkey 15.0%
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上面各國政府對該國股息預扣%
與綠角2008年整理出來差不多
僅部份國家有差別(請自行確認)
http://ppt.cc/([email protected]
另外Vanguard 2007年歐洲,亞太成熟市場,新興市場
各國政府股息預扣稅情形:
歐洲 5.23%
亞太成熟市場 3.54%
新興市場 9.03%
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不論怎樣算都小於美國股息課稅30%
投資海外股市或ETF 記得要去申請退稅 要不然美國政府都會先預扣30%
綠角網站有相關退稅知識
http://ppt.cc/Hxxk
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1 Foreign_Inv 試閱 ◎海外投資板
2 ForeignEX ◎外匯板
<==討論
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3 Fund 基金 ◎基金版
4 Stock ◎股票版
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※ 批踢踢實業坊(ptt.cc)※ 文章網址: https://www.ptt.cc/bbs/Foreign_Inv/M.1321205323.A.D61.html
推 amibroker:感謝，這篇資料很有價值。像 ADR 這種，用複委託就不 11/14 07:17
→ amibroker:划算了，ADR 用海外券商能退的股利稅金多很多... 11/14 07:18
推 badfood:Adr美國政府不扣稅 另外紅籌股稅率不是零 11/14 07:51
推 amibroker:ADR 在買的時候，海外券商就不會預扣稅金嘛 ？ 11/14 08:07
→ amibroker:若是的話，就真的很不錯，至少一般股票再跑退稅也是麻煩 11/14 08:08
推 badfood:複委托不划算的只有投資美國境外ETF配息部分 其他都一樣 11/14 08:27