Rangkuman Tarif P3B

DIVIDEN -
Treaty DIVIDEN - BRANCH
Negara INTEREST ROYALTIES SUBSTANTIAL
Terkait PORTFOLIO PROFIT TAX
HOLDING

Algeria
ALG 15% 15% 15% 15% 10%
(Aljazair)

Australia
AUS 10% 10%/15% 15% 15% 15%
(Australia)

Austria
AUT 10% 10% 15% 10% 12%
(Austria)

Bangladesh
BLD 10% 10% 15% 10% 10%
(Bangladesh)

Belgium
BLG 10% 10% 15% 10% 10%
(Belgia)

Brunei

Darussalam
BRN 10% 15% 15% 15% 10%
(Brunei

Darussalam)

Bulgaria
BUL 10% 10% 15% 15% 15%
(Bulgaria)

Canada
KAN 10% 10% 15% 10% 15%
(Kanada)

China
CIN 10% 10% 10% 10% 10%
(China)

Croatia
KRS 10% 10% 10% 10% 10%
(Kroasia)

Czech

Republic
CZE 12,50% 12,50% 15% 10% 12,50%
(Republik

Ceko)

Denmark
DEN 10% 15% 20% 10% 15%
(Denmark)

Egypt
EGY 15% 15% 15% 15% 15%
(Mesir)

Finland
FIN 10% 10%/15% 15% 10% 15%
(Finlandia)

France
FRA 15% 10% 15% 10% 10%
(Perancis)
 DIVIDEN -
Treaty DIVIDEN - BRANCH
Negara INTEREST ROYALTIES SUBSTANTIAL
Terkait PORTFOLIO PROFIT TAX
HOLDING

Germany
GER 10% 10%/15% 15% 10% 10%
(Jerman)

Hong Kong
HKG 10% 5% 10% 5% 5%
(Hong Kong)

Hungary
HUG 15% 15% 15% 15% N/A
(Hungaria)

India
IND 10% 10% 15% 10% 10%
(India)

Iran
IRN 10% 12% 7% 7% 7%
(Iran)

Italy
ITA 10% 10%/15% 15% 10% 12%
(Italia)

Japan
JPN 10% 10% 15% 10% 10%
(Jepang)

Jordan
JRD 10% 10% 10% 10% N/A
(Yordania)

North Korea
KDR 10% 10% 10% 10% 10%
(Korea Utara)

South Korea

(Korea KOR 10% 15% 15% 10% 10%

Selatan)

Kuwait
KWT 5% 20% 10% 10% 10%
(Kuwait)

Luxembourg

(Luxembourg LXM 10% 12,50% 15% 10% 10%

)

Malaysia
MLY 10% 10% 10% 10% 12,50%
(Malaysia)

Morocco
MRK 10% 10% 20% 10% 10%
(Maroko)

Mexico
MEX 10% 10% 10% 10% 10%
(Meksiko)

Mongolia
MNG 10% 10% 10% 10% 10%
(Mongolia)

Netherlands NTH 10% 10% 10% 10% 10%

 DIVIDEN -
Treaty DIVIDEN - BRANCH
Negara INTEREST ROYALTIES SUBSTANTIAL
Terkait PORTFOLIO PROFIT TAX
HOLDING

(Belanda)

New Zealand

(Selandia NWZ 10% 15% 15% 15% N/A

Baru)

Norway
NOR 10% 10%/15% 15% 15% 15%
(Norwegia)

Pakistan
PAK 15% 15% 15% 10% 10%
(Pakistan)

Papua New

Guinea
PNG 10% 10% 15% 15% 15%
(Papua

Nugini)

Philippines
PHL 15% 15%/25% 20% 15% 20%
(Philipina)

Poland
POL 10% 15% 15% 10% 10%
(Polandia)

Portuguese
PRT 10% 10% 10% 10% 10%
(Portugal)

Qatar
QTR 10% 5% 10% 10% 10%
(Qatar)

Romania
ROM 12,50% 12,5%/15 % 15% 12,50% 12,50%
(Romania)

Rusia
RUS 15% 15% 15% 15% 12,50%
(Rusia)

Saudi Arabia

(Saudi SAR N/A N/A N/A N/A N/A

Arabia)

Serbia
SRB 10% 15% 15% 15% 15%
(Serbia)

Seychelles
SEY 10% 10% 10% 10% N/A
(Seychelles)

Singapore
SNG 10% 10%/8% 15% 10% 10%
(Singapura)

Slovakia
SLV 10% 10%/15% 10% 10% 10%
(Slovakia)
 DIVIDEN -
Treaty DIVIDEN - BRANCH
Negara INTEREST ROYALTIES SUBSTANTIAL
Terkait PORTFOLIO PROFIT TAX
HOLDING

South Africa

(Afrika STA 10% 10% 15% 10% 10%

Selatan)

Spain
SPN 10% 10% 15% 10% 10%
(Spanyol)

Sri Lanka Sesuai UU

SRL 15% 15% 15% 15%
(Sri Lanka) Domestik
Sudan
SUD 15% 10% 10% 10% 10%
(Sudan)

Suriname
SUR 15% 15% 15% 15% 15%
(Suriname)

Sweden
SWD 10% 10%/15% 15% 10% 15%
(Swedia)

Switzerland
SWI 10% 12,50% 15% 10% 10%
(Swiss)

Syria
SYR 10% 15%/20% 10% 10% 10%
(Suriah)

Taipei
TWN 10% 10% 10% 10% 5%
(Taiwan)

Thailand RI = 15%,
Sesuai UU
(Thailand) THA THAI = 15% 20% 15%
Domestik
10%/25% **
Tunisia
TUN 12% 15% 12% 12% 12%
(Tunisia)

Turkey
TUR 10% 10% 15% 10% 15%
(Turki)

United Arab

Emirates
UAE 7% 5% 10% 10% 5%
(Uni Emirat

Arab)

Ukraine
UKR 10% 10% 15% 10% 10%
(Ukraina)

United

Kingdom UKE 10% 10%/15% 15% 10% 10%

(Inggris)
 DIVIDEN -
Treaty DIVIDEN - BRANCH
Negara INTEREST ROYALTIES SUBSTANTIAL
Terkait PORTFOLIO PROFIT TAX
HOLDING

United States

of America USA 10% 10% 15% 10% 10%

(Amerika)

Uzbekistan
UZB 10% 10% 10% 10% 10%
(Uzbekistan)

Venezuela
VEN 10% 20% 15% 10% 10%
(Venezuela)

Vietnam
VET 15% 15% 15% 15% 10%
(Vietnam)