UK

UK

UK

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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