Note:The ROC's withholding tax rate on dividends, interest and royalties payable to a non-resident is 20 percent, but the dividend withholding rate is 30% for non-resident individuals and 25% for non-resident enterprise for investments not approved under
Note:The ROC's withholding tax rate on dividends, interest and royalties payable to a non-resident is 20 percent, but the dividend withholding rate is 30% for non-resident individuals and 25% for non-resident enterprise for investments not approved under
注:非居住者之股利、利息及权利金按20%扣缴；但未经华侨回国投资条例或外人投资条例核准投资之股利所得，非居住者个人按30%扣缴，外国营利事业按25%扣缴。