※ 本文為 civiltensai.bbs. 轉寄自 ptt.cc 更新時間: 2011-11-14 23:08:10
看板 Foreign_Inv
作者 標題 [情報] 2011海外投資各國預扣股息課稅%數
時間 Mon Nov 14 01:28:39 2011
2011海外投資各國(股息)課稅預扣%數
Withholding Tax Rates by Country for Foreign Stock Dividends
=====================================================================
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
1 Argentina 0.00%
2 Bahrain 0.00%3 China - Red Chips 0.00%
4 Colombia 0.00%
5 Crotia 0.00%
6 Cyprus 0.00%
7 Egypt 0.00%
8 Estonia 0.00%9 Hong Kong - Local Shares ^ 0.00%
10 India 0.00%
12 Mauritius 0.00%
13 Oman 0.00%
14 Qatar 0.00%
15 Singapore 0.00%
16 Slovakia 0.00%17 South Africa 0.00%
18 Tunisia 0.00%19 UK 0.00%
20 UAE 0.00%
21 Vietnam 0.00%
=====================================================================
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%
14 Denmark 28.0%
15 Finland 28.0%
16 France 25.0%
17 Germany 26.4%
18 Greece 10.0%
20 Iceland 15.0%
21 Indonesia 20.0%
22 Ireland 20.0%
24 Italy 27.0%
25 Japan 10.0%
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%
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%
51 Slovenia 20.0%
52 South Korea 27.5%
53 Spain 19.0%
55 Sweden 30.0%
56 Switzerland 35.0%
57 Taiwan 20.0%
58 Thailand 10.0%
59 Turkey 15.0%
61 Ukraine 15.0%
=================================================================
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%
======================================================================
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/(at@
![[圖]](http://1.bp.blogspot.com/_One9jQ1jHIY/SNcRLtkVsMI/AAAAAAAABN0/4Kr0gG1HftA/s72-c/AA+48+tax.JPG)
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%
======================================================================
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
--
1 Foreign_Inv 試閱 ◎海外投資板
2 ForeignEX 理財 ◎外匯板 <==討論黃金最多
3 Fund 基金 ◎基金版 4 Stock 學術 ◎股票版
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※ 發信站: 批踢踢實業坊(ptt.cc)
※ 編輯: mauricew 來自: 123.192.253.103 (11/14 02:08)
推 :感謝，這篇資料很有價值。像 ADR 這種，用複委託就不1F 11/14 07:17
→ :划算了，ADR 用海外券商能退的股利稅金多很多...
→ :划算了，ADR 用海外券商能退的股利稅金多很多...
推 :Adr美國政府不扣稅 另外紅籌股稅率不是零3F 11/14 07:51
推 :ADR 在買的時候，海外券商就不會預扣稅金嘛 ？4F 11/14 08:07
→ :若是的話，就真的很不錯，至少一般股票再跑退稅也是麻煩
→ :若是的話，就真的很不錯，至少一般股票再跑退稅也是麻煩
推 :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6F 11/14 08:27
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