Withholding tax considerations in 2022

Holding company comparison table Hong Kong holding company Singapore 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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