作者mauricew (Money talks)
看板Foreign_Inv
标题[情报] 2011海外投资各国预扣股息课税%数
时间Mon Nov 14 01:28:39 2011
2011海外投资各国(股息)课税预扣%数
Withholding Tax Rates by Country for Foreign Stock Dividends
http://ppt.cc/mr3R
=====================================================================
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%
11 Jordan 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%
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%
=================================================================
金砖四国:
India 0.00%
Brazil 15.0%
Russia 15.0%
China - A Shares* 10.0%
China - B Shares** 10.0%
China - C Shares*** 10.0%
其他比较常买的国家:
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%
======================================================================
上面各国政府对该国股息预扣%
与绿角2008年整理出来差不多
仅部份国家有差别(请自行确认)
http://ppt.cc/(at@
另外Vanguard 2007年欧洲,亚太成熟市场,新兴市场
各国政府股息预扣税情形:
欧洲 5.23%
亚太成熟市场 3.54%
新兴市场 9.03%
======================================================================
不论怎样算都小於美国股息课税30%
投资海外股市或ETF 记得要去申请退税 要不然美国政府都会先预扣30%
绿角网站有相关退税知识
http://ppt.cc/Hxxk
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1 Foreign_Inv 试阅 ◎海外投资板
2 ForeignEX 理财 ◎外汇板
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※ 发信站: 批踢踢实业坊(ptt.cc)
※ 编辑: mauricew 来自: 123.192.253.103 (11/14 02:08)
1F：推 amibroker:感谢，这篇资料很有价值。像 ADR 这种，用复委托就不 11/14 07:17
2F：→ amibroker:划算了，ADR 用海外券商能退的股利税金多很多... 11/14 07:18
3F：推 badfood:Adr美国政府不扣税 另外红筹股税率不是零 11/14 07:51
4F：推 amibroker:ADR 在买的时候，海外券商就不会预扣税金嘛 ？ 11/14 08:07
5F：→ amibroker:若是的话，就真的很不错，至少一般股票再跑退税也是麻烦 11/14 08:08
6F：推 badfood:复委托不划算的只有投资美国境外ETF配息部分 其他都一样 11/14 08:27
※ 编辑: mauricew 来自: 180.176.102.146 (01/21 18:53)