税率為%
* 表示另有說明
Domestic Withholding Tax Rates for Singapore
Dividends: 0
Interest: 15
Royalties: 10 *
| Treaty Partner |
Ownership |
Dividends * |
Interest |
Royalties |
| Albania |
- |
0 |
5 |
5 |
| Australia |
- |
0 |
10 |
10 |
| Austria |
- |
0 |
5 |
5 |
| Bahrain |
- |
0 |
5 |
5 |
| Bangladesh |
- |
0 |
10 |
10 |
| Belgium |
- |
0 |
5 |
3/5 * |
| Brunei |
- |
0 |
5/10 * |
10 |
| Bulgaria |
- |
0 |
5 |
5 |
| Canada |
- |
0 |
15 |
10 * |
| China |
- |
0 |
7/10 * |
10 |
| Cyprus |
- |
0 |
7/10 * |
10 |
| Czech Republic |
- |
0 |
0 |
10 |
| Denmark |
- |
0 |
10 |
10 |
| Egypt |
- |
0 |
15 |
10 * |
| Estonia |
- |
0 |
10 |
7.5 |
| Fiji |
- |
0 |
10 |
10 |
| Finland |
- |
0 |
5 |
5 |
| France |
- |
0 |
10 |
0 |
| Georgia |
- |
0 |
0 |
0 |
| Germany |
- |
0 |
8 |
8 |
| Hungary |
- |
0 |
5 |
5 |
| India |
- |
0 |
10/15 * |
10 * |
| Indonesia |
- |
0 |
10 |
10 * |
| Ireland |
- |
0 |
5 |
5 |
| Israel |
- |
0 |
7 |
5 |
| Italy |
- |
0 |
12.5 |
10 * |
| Japan |
- |
0 |
10 |
10 |
| Kazakhstan |
- |
0 |
10 |
10 |
| Korea (R.O.K.) |
- |
0 |
10 |
10 * |
| Kuwait |
- |
0 |
7 |
10 |
| Latvia |
- |
0 |
10 |
7.5 |
| Libya |
- |
0 |
5 |
5 |
| Lithuania |
- |
0 |
10 |
7.5 |
| Luxembourg |
- |
0 |
10 |
10 |
| Malaysia |
- |
0 |
10 |
8 |
| Malta |
- |
0 |
7/10 * |
10 |
| Mauritius |
- |
0 |
0 |
0 |
| Mexico |
- |
0 |
5/15 * |
10 |
| Mongolia |
- |
0 |
5/10 * |
5 |
| Myanmar |
- |
0 |
8/10 * |
10 * |
| Netherlands |
- |
0 |
10 |
0 |
| New Zealand |
- |
0 |
10 |
5 |
| Norway |
- |
0 |
7 |
7 |
| Oman |
- |
0 |
7 |
8 |
| Pakistan |
- |
0 |
12.5 |
10 |
| Panama |
- |
0 |
5 |
5 |
| Papua New Guinea |
- |
0 |
10 |
10 |
| Philippines |
- |
0 |
15 |
0/10 * |
| Poland * |
- |
0 * |
10 * |
10 * |
| Portugal |
- |
0 |
10 |
10 |
| Qatar |
- |
0 |
5 |
10 |
| Romania |
- |
0 |
5 |
5 |
| Russia |
- |
0 |
7.5 |
7.5 |
| Saudi Arabia |
- |
0 * |
5 * |
8 * |
| Slovakia |
- |
0 |
0 |
10 |
| Slovenia |
- |
0 |
5 |
5 |
| South Africa |
- |
0 |
0 |
5 |
| Sri Lanka |
- |
0 |
10 |
10 * |
| Sweden |
- |
0 |
10/15 * |
0 |
| Switzerland * |
- |
0 * |
10 * |
5 * |
| Taiwan |
- |
0 |
15 * |
10 * |
| Thailand |
- |
0 |
10/15 * |
10 * |
| Turkey |
- |
0 |
7.5/10 * |
10 |
| Ukraine |
- |
0 |
10 |
7.5 |
| United Arab Emirates |
- |
0 |
7 |
5 |
| United Kingdom * |
- |
0 * |
10 * |
10 * |
| Uzbekistan |
- |
0 |
5 |
8 |
| Vietnam * |
- |
0 * |
10 * |
5/10 * |
Note 1: The 15% rate applies provided the income is not derived by the nonresident through its operations carried out in or from Singapore. Where operations are carried out in or from Singapore, interest will be taxed at the prevailing corporate tax rate.
Note 2: Singapore does not levy withholding tax on dividends.
Note 3: The 10% rate applies provided the income is not derived by the nonresident through its operations carried out in or from Singapore. Where operations are carried out in or from Singapore, royalty income will be taxed at the prevailing corporate tax rate.
