Comprehensive Double Taxation Agreements (CDTA)
Comprehensive Double Taxation Agreements in Force
As of 27 February 2014, out of the 29 CDTAs, 28 of them are now in force:
Jurisdiction | Effective from (Year of assessment) | Withholding tax rate under CDTAs (Subject to certain conditions) | ||
Dividends | Interests | Royalties | ||
Austria | 2012/2013 | 0% / 10% | 0% | 3% |
Belgium | 2004/2005 | 0% / 5% / 15% | 0% / 10% | 5% |
Brunei* | 2011/2012 | 0% | 0% / 5% / 10% | 5% |
Canada | 2014/2015 | 5% / 15% | 10% | 10% |
China | 2007/2008 | 5% / 10% | 0% / 7% | 7% |
Czech Republic | 2013/2014 | 5% | 0% | 10% |
France | 2012/2013 | 10% | 0% / 10% | 10% |
Guernsey | 2014/2015 | 0% | 0% | 4% |
Hungary | 2012/2013 | 5% / 10% | 0% / 5% | 5% |
Indonesia | 2013/2014 | 5% / 10% | 0% / 10% | 5% |
Ireland | 2012/2013 | 0% | 0% / 10% | 3% |
Japan | 2012/2013 | 5% / 10% | 0% / 10% | 5% |
Jersey | 2014/2015 | 0% | 0% | 4% |
Kuwait | 2014/2015 | 0% / 5% / 5% | 5% | 5% |
Liechtenstein | 2012/2013 | 0% | 0% | 3% |
Luxembourg | 2008/2009 | 0% / 10% | 0% | 3% |
Malaysia* | 2013/2014 | 5% / 10% | 10% | 8% |
Malta | 2013/2014 | 0% | 0% | 3% |
Mexico | 2014/2015 | 0% | 4.9% / 10% | 10% |
Netherlands | 2012/2013 | 0% / 10% | 0% | 3% |
New Zealand | 2012/2013 | 0% / 5% / 15% | 0% / 10% | 5% |
Portugal | 2013/2014 | 5% / 10% | 0% / 10% | 5% |
Qatar | 2014/2015 | 0% | 0% | 5% |
Spain | 2013/2014 | 0% / 10% | 0% / 5% | 5% |
Switzerland | 2013/2014 | 0% / 10% | 0% | 3% |
Thailand | 2006/2007 | 10% | 0% / 10% / 15% | 5% / 10% / 15% |
UK | 2011/2012 | 0% / 15% | 0% | 3% |
Vietnam | 2010/2011 | 10% | 0% / 10% | 7% / 10% |
* Technical fees of 15% applies in Brunei and 5% in Malaysia
Comprehensive Double Taxation Agreements Pending Ratification Procedures
There is one CDTA subject to ratification procedures of Hong Kong and the treaty country:
Jurisdiction | Withholding tax rate under CDTAs (Subject to certain conditions) | ||
Dividends | Interests | Royalties | |
Italy | 10% | 12.5% | 15% |
