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Samoa - Hong Kong — Orbitax Withholding Tax Rates

Capital Gains

  • Best Rates27%
  • Domestic Rates 27%
  • Treaty Rates-
  • EU Rates-

Domestic

Capital gains are taxed as ordinary income at the same rate as ordinary income.

Dividend

  • Best Rates0%
  • Domestic Rates 0%
  • Treaty Rates-
  • EU Rates-

Domestic

There is no WHT on dividends paid by Samoa resident entities to non-residents.

Interest

  • Best Rates15%
  • Domestic Rates 15%
  • Treaty Rates-
  • EU Rates-

Domestic

Tax is withheld at 15% on interest paid by Samoa resident entities to non-residents.

Royalty - Copyright

  • Best Rates15%
  • Domestic Rates 15%
  • Treaty Rates-
  • EU Rates-

Domestic

Tax is withheld at the rate of 15% on royalties paid to non-residents.

Royalty - Patent

  • Best Rates15%
  • Domestic Rates 15%
  • Treaty Rates-
  • EU Rates-

Domestic

Tax is withheld at the rate of 15% on royalties paid to non-residents.

Royalty - Trademark

  • Best Rates15%
  • Domestic Rates 15%
  • Treaty Rates-
  • EU Rates-

Domestic

Tax is withheld at the rate of 15% on royalties paid to non-residents.

Sales

  • Best Rates0%
  • Domestic Rates 0%
  • Treaty Rates-
  • EU Rates-

Service - Management

  • Best Rates15%
  • Domestic Rates 15%
  • Treaty Rates-
  • EU Rates-

Domestic

Tax is withheld at the rate of 15% on service management fees paid to non-residents.

Service - Technical

  • Best Rates15%
  • Domestic Rates 15%
  • Treaty Rates-
  • EU Rates-

Domestic

Tax is withheld at the rate of 15% on technical service fees paid to non-residents.