Withholding tax considerations

Withholding tax considerations

Holding company comparison tableHong Kong holding companySingapore holding company
Thailand subsidiary withholding tax
Dividends remitted to holding company?10%10%
Consultancy fees remitted to holding company?15%15%
Royalties remitted overseas? (patents & trademarks)10%15%
Interest payments to holding company?15%15%
Taiwan subsidiary withholding tax
Dividends remitted to holding company?20%20%
Consultancy fees remitted to holding company?20%20%
Royalties remitted overseas?20%15%
Interest payments to holding company?20%20%
Australian subsidiary withholding tax
Unfranked dividends remitted to holding company?30%15%
Consultancy fees remitted to holding company?0%0%
Royalties remitted overseas?30%10%
Interest payments to holding company?10%10%
New Zealand subsidiary withholding tax
Dividends remitted to holding company?5%5%
Consultancy fees remitted to holding company?0%0%
Royalties remitted overseas?5%5%
Interest payments to holding company?10%10%
Philippines subsidiary withholding tax
Dividends remitted to holding company?15%15%
Consultancy fees remitted to holding company?30%30%
Royalties remitted overseas?30%25%
Interest payments to holding company?30%15%
Indonesian subsidiary withholding tax
Dividends remitted to holding company?5%10%
Consultancy fees remitted to holding company?20%20%
Royalties remitted overseas?5%15%
Interest payments to holding company?10%10%
Malaysian subsidiary withholding tax
Dividends remitted to holding company?0%0%
Consultancy fees remitted to holding company?5%5%
Royalties remitted overseas?8%8%
Interest payments to holding company?10%10%

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For additional information on our incorporation services, please email us at email@healyconsultants.com. Alternatively please contact our in-house country expert, Ms. Chrissi Zamora, directly:
client relationship officer - Chrissi