| Return |
| Personal Income Tax Rates | |
| Level of Income (R) | Rate Applicable to Level (%) |
| 0-10,000,000 | 12 |
| 10,000,001-50,000,000 | 20 |
| Over 50,000,000 | 30 |
| Withholding Tax Rates for Treaty Countries | |||
| Country | Dividends (%) | Interest (%) | Royalties (%) |
| Austria | - | - | - |
| Belgium | 15 | 15 | - |
| Canadaa | 15 | 15 | 10b |
| COMECON countries | - | - | - |
| Cyprusa | - | - | - |
| Denmark | 15 | - | - |
| Finland | - | - | - |
| Francea | 15 | 10 | - |
| Germany | 15 | 5 | - |
| India | 15 | 15 | 20c |
| Italy | 15 | - | - |
| Japan | 15 | 10 | 10b |
| Malaysia | 15 | 15 | 10c |
| Netherlandsa | 15 | - | - |
| Norway | 15 | - | - |
| Poland | 10 | 10 | 10 |
| Spain | 15 | - | 5b |
| Sweden | 15 | - | - |
| Switzerland | 15 | 15 | - |
| United Kingdomd | - | - | - |
| United States | 5e | - | - |
| a. A new treaty is being negotiated. | |||
| b. Cultural royalties are exempt. | |||
| c. The rate is 15% for cultural royalties. | |||
| d. A new treaty has been initialized | |||
| e. If the payee owns less than 10% of the payer, the rate is 10%. | |||
| Return |
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