Location
located off the north-western coast of continental Europe.
Economy
Financial Center in the world;
Political with stability;
Modern Company and Financial Law or regulation,
Language
English
Legal System
Common Law
| UK Company | |
| Type | Limited Company or Limited liability Partnership |
|---|---|
| Name | End with Ltd or LLP. |
| Capital | No Min. Requirement |
| Share | No restriction on the type of the shares. |
| Share Index | Yes |
| Registered Agent | No |
| Registered Address | Yes |
| Public Disclosure | Yes |
| Min. Shareholder | At least one for LTD. ; 2 person for LLP. |
| Min. Director | At least one |
| Disclosure of Shareholder | Yes |
| Disclosure of Director | Yes |
| Trading restriction | No |
| Taxation | Worldwide Income base |
| Financial Statement | Yes |
| Tax Returns | Yes |
| Account Filing | Yes |
| Audit Report | Yes |
| Accounting | Yes |
| Incorporation Cost | USD1,500 |
| Annual Fee | USD1,200 |
Tax rate:%
*Footnote
Domestic Withholding Tax Rates for United Kingdom
Dividends: 0
Interest: 0/20
Royalties: 20 *
| Treaty Partner | Ownership | Dividends * | Interest | Royalties |
| Antigua & Barbuda | - | 0 | D * | 0 |
| Argentina | - | 0 | 0/12 * | 3/5/10/15 * |
| Australia | - | 0 | 0/10 * | 5 |
| Austria | - | 0 | 0 | 0/10 * |
| Azerbaijan | - | 0 | 10 | 5/10 * |
| Bangladesh | - | 0 | 7.5/10 * | 10 |
| Barbados * | - | 0 * | 15 * | 0/4.5 * |
| Belarus * | - | 0 * | 0 * | 0 * |
| Belgium * | - | 0 * | 0/15 * | 0 * |
| Belize | - | 0 | D * | 0 |
| Bolivia | - | 0 | 15 | 15 |
| Bosnia-Herzegovina | - | 0 * | 10 * | 10 * |
| Botswana | - | 0 | 10 | 10 |
| British Virgin Islands | - | D * | D * | D * |
| Brunei | - | 0 | D * | 0 |
| Bulgaria | - | 0 | 0 | 0 |
| Canada | - | 0 | 0/10 * | 0/10 * |
| Chile | - | 0 | 5/15 * | 5/10 * |
| China * | - | 0 * | 10 * | 7/10 * |
| Croatia | - | 0 * | 10 * | 10 * |
| Cyprus | - | 0 | 0/10 * | 0/5 * |
| Czech Republic | - | 0 | 0 | 0/10 * |
| Denmark | - | 0 | 0 | 0 |
| Egypt | - | 0 | 15 | 15 |
| Estonia | - | 0 | 0/10 * | 0/5/10 * |
| Falkland Islands | - | 0 | 0 | 0 |
| Faroe Islands | - | 0 | 0 | 0 |
| Fiji | - | 0 | 10 | 0/15 * |
| Finland | - | 0 | 0 | 0 |
| France | - | 0 | 0 | 0 |
| Gambia | - | 0 | 15 | 12.5 |
| Georgia | - | 0 | 0 | 0 |
| Germany | - | 0 | 0 | 0 |
| Ghana | - | 0 | 12.5 | 12.5 |
| Greece | - | 0 | 0 | 0 |
| Grenada | - | 0 | D * | 0 |
| Guyana | - | 0 | 15 | 10/D * |
| Hong Kong | - | 0 | 0 | 3 |
| Hungary | - | 0 | 0 | 0 |
| Iceland | - | 0 | 0 | 0 |
| India * | - | 0 * | 10/15 * | 10/15 * |
| Indonesia | - | 0 | 10 | 10/15 * |
| Ireland | - | 0 | 0 | 0 |
| Isle of Man | - | 0 | D * | D * |
| Israel | - | 0 | 15 | 0/15 * |
| Italy | - | 0 | 0/10 * | 0/8 * |
| Ivory Coast | - | 0 | 15 | 10 |
| Jamaica | - | 0 | 12.5 | 10 |
| Japan | - | 0 | 10 | 0 |
| Jordan | - | 0 | 10 | 10 |
| Kazakhstan | - | 0 | 10 | 10 |
| Kenya | - | 0 | 15 | 15 |
| Kiribati | - | 0 | D * | 0 |
| Korea (R.O.K.) | - | 0 | 10 | 2/10 * |
| Kuwait | - | 0 | 0 | 10 |
| Latvia | - | 0 | 0/10 * | 0/5/10 * |
| Lesotho | - | 0 | 10 | 10 |
| Libya | - | 0 | 0 | 0 |
| Lithuania | - | 0 | 0/10 * | 0/5/10 * |
| Luxembourg | - | 0 | 0 | 0/5 * |
| Macedonia | - | 0 | 10 | 0 |
| Malawi | - | 0 | 0/D * | 0/D * |
| Malaysia | - | 0 | 10 | 8 |
| Malta | - | 0 | 0/10 * | 0/10 * |
| Mauritius | - | 0 | 0/D * | 15 |
| Mexico | - | 0 * | 5/10/15 * | 10 |
| Moldova | - | 0 | 5 | 5 |
| Mongolia | - | 0 | 7/10 * | 5 |
| Montenegro | - | 0 * | 10 * | 10 * |
| Montserrat | - | 0 | D * | 0 |
| Morocco | - | 0 | 10 | 10 |
| Myanmar | - | 0 | D * | 0/D * |
| Namibia | - | 0 * | 10 * | 0 * |
| Netherlands | - | 0 | 0 | 0 |
| New Zealand | - | 0 | 10 | 10 |
| Nigeria | - | 0 | 12.5 | 12.5 |
| Norway | - | 0 | 0 | 0 |
| Oman | - | 0 | 0 | 8 |
| Pakistan | - | 0 | 15 | 12.5 |
| Papua New Guinea | - | 0 | 10 | 10 |
| Philippines | - | 0 | 10/15 * | 15/20 * |
| Poland | - | 0 | 0/5 * | 0/5 * |
| Portugal | - | 0 | 0/10 * | 0/5 * |
| Qatar | - | 0 | 0 | 5 |
| Romania | - | 0 | 0/10 * | 0/10/15 * |
| Russia | - | 0 | 0 | 0 |
| Saudi Arabia | - | 0 | 0 | 5/8 * |
| Serbia | - | 0 * | 10 * | 10 * |
| Sierra Leone | - | 0 | D * | 0 |
| Singapore * | - | 0 * | 10 * | 10 * |
| Slovakia | - | 0 | 0 | 0/10 * |
| Slovenia | - | 0 | 0/5 * | 0/5 * |
| Solomon Islands | - | 0 | D * | 0 |
| South Africa | - | 0 | 0 | 0 |
| Spain | - | 0 | 0/12 * | 0/10 * |
| Sri Lanka | - | 0 | 10 | 0/10 * |
| St. Kitts & Nevis | - | 0 | D * | 0 |
| Sudan | - | 0 | 15 | 10 |
| Swaziland | - | 0 | D * | 0 |
| Sweden | - | 0 | 0 | 0 |
| Switzerland | - | 0 | 0 | 0 |
| Taiwan | - | 0 | 10 | 10 |
| Tajikistan | - | 0 * | 0 * | 0 * |
| Thailand | - | 0 | 10/20 * | 5/15 * |
| Trinidad & Tobago | - | 0 | 10 | 0/10 * |
| Tunisia | - | 0 | 10/12 * | 15 |
| Turkey | - | 0 | 15 | 10 |
| Turkmenistan | - | 0 * | 0 * | 0 * |
| Tuvalu | - | 0 | D * | 0 |
| Uganda | - | 0 | 15 | 15 |
| Ukraine | - | 0 | 0 | 0 |
| United States | - | 0 | 0 | 0 |
| Uzbekistan | - | 0 | 5 | 5 |
| Venezuela | - | 0 | 5 | 5/7 * |
| Vietnam | - | 0 | 10 | 10 |
| Zambia | - | 0 | 10 | 10 |
| Zimbabwe | - | 0 | 10 | 10 |
Note1: The U.K. does not normally impose withholding tax on dividends. However, from 1 January 2007, a listed company that has the special tax status of a Real Estate Investment Trust is required to deduct tax at 20% from dividends paid to nonresidents. The rate may be reduced by a tax treaty.
Note 2:A 20% withholding tax is generally imposed on interest payments to nonresidents, unless the rate is lowered under a tax treaty. Interest payments to qualifying EU companies may be exempt if they satisfy the conditions for application of the EU interest and royalties directive.
Note 3:A 20% withholding tax is generally imposed on royalty payments to nonresidents, unless the rate is lowered under a tax treaty. Royalty payments to qualifying EU companies may be exempt if they satisfy the conditions for application of the EU interest and royalties directive.
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