Соглашение об избежании двойного налогообложения: Гонконг — Макао: ответы с источниками
3 ответа на конкретные вопросы — каждый с дословной цитатой из официального источника и ссылкой на него.
Каждый ответ сверен с дословной цитатой из сохранённой копии источника и прошёл независимую проверку. Это справочная информация, а не юридическая консультация: правила меняются, а исход зависит от ваших обстоятельств.
Налоговое соглашение или акт
Какую предельную ставку налога у источника на дивиденды устанавливает соглашение
5
YA 2021/2022
«The following table shows the maximum rates of tax those countries / regions with a Comprehensive Double Taxation Agreement / Arrangement with the Hong Kong Special Administrative Region (Hong Kong) can charge a Hong Kong resident on payments of dividends, interest, royalties and technical fees. Country / Region Effective From Dividends Interest (%) Royalties (%) Technical Fees (%) Qualifying Companies (%) Others (%) Armenia Year of Assessment 2026/2027 0 5 5 5 NA Austria Year of Assessment 2012/2013 0 10 - 3 NA Bahrain Year of Assessment 2026/2027 - - 5 NA Bangladesh Year of Assessment 2025/2026 10 15 10 10 10 Barbados Pending - 5 3/5 NA Belarus Year of Assessment 2018/2019 5 5 3/5 NA Belgi»
Источник: ird.gov.hk · копия источника от 2026-10-03
«Macao SAR Year of Assessment 2021/2022 5 5 3 NA»
Источник: ird.gov.hk · копия источника от 2026-10-03
«Macao SAR Dividends Dividends are exempt from tax if they are paid to: (a) the Government of the Hong Kong Special Administrative Region; (b) the Hong Kong Monetary Authority; (c) the Exchange Fund; or (d) any institution wholly or mainly owned by the Government of the Hong Kong Special Administrative Region as agreed between the competent authorities of both sides. Interest Interest is exempt from tax if it is paid to: (a) the Government of the Hong Kong Special Administrative Region; (b) the Hong Kong Monetary Authority; (c) the Exchange Fund; or (d) any institution wholly or mainly owned by the Government of the Hong Kong Special Administrative Region as agreed between the competent authorities of both sides. Maldives Dividends (Qualifying Companies) 5% applies if the beneficial owner of the dividends is a company which holds directly at least 25% of the payer’s capital throughout a 365 day period that includes the day of the payment of the dividend. Dividends are exempt from tax if they are paid to: (a) the Government of the Hong Kong Special Administrative Region; (b) the Hong Kong Monetary Authority; (c) the Exchange Fund; …»
Источник: ird.gov.hk · копия источника от 2026-10-03
Какую предельную ставку налога у источника на проценты устанавливает соглашение
5
YA 2021/2022
«The following table shows the maximum rates of tax those countries / regions with a Comprehensive Double Taxation Agreement / Arrangement with the Hong Kong Special Administrative Region (Hong Kong) can charge a Hong Kong resident on payments of dividends, interest, royalties and technical fees. Country / Region Effective From Dividends Interest (%) Royalties (%) Technical Fees (%) Qualifying Companies (%) Others (%) Armenia Year of Assessment 2026/2027 0 5 5 5 NA Austria Year of Assessment 2012/2013 0 10 - 3 NA Bahrain Year of Assessment 2026/2027 - - 5 NA Bangladesh Year of Assessment 2025/2026 10 15 10 10 10 Barbados Pending - 5 3/5 NA Belarus Year of Assessment 2018/2019 5 5 3/5 NA Belgi»
Источник: ird.gov.hk · копия источника от 2026-10-03
«Macao SAR Year of Assessment 2021/2022 5 5 3 NA»
Источник: ird.gov.hk · копия источника от 2026-10-03
«Macao SAR Dividends Dividends are exempt from tax if they are paid to: (a) the Government of the Hong Kong Special Administrative Region; (b) the Hong Kong Monetary Authority; (c) the Exchange Fund; or (d) any institution wholly or mainly owned by the Government of the Hong Kong Special Administrative Region as agreed between the competent authorities of both sides. Interest Interest is exempt from tax if it is paid to: (a) the Government of the Hong Kong Special Administrative Region; (b) the Hong Kong Monetary Authority; (c) the Exchange Fund; or (d) any institution wholly or mainly owned by the Government of the Hong Kong Special Administrative Region as agreed between the competent authorities of both sides. Maldives Dividends (Qualifying Companies) 5% applies if the beneficial owner of the dividends is a company which holds directly at least 25% of the payer’s capital throughout a 365 day period that includes the day of the payment of the dividend. Dividends are exempt from tax if they are paid to: (a) the Government of the Hong Kong Special Administrative Region; (b) the Hong Kong Monetary Authority; (c) the Exchange Fund; …»
Источник: ird.gov.hk · копия источника от 2026-10-03
Какую предельную ставку налога у источника на роялти устанавливает соглашение
3
YA 2021/2022
«The following table shows the maximum rates of tax those countries / regions with a Comprehensive Double Taxation Agreement / Arrangement with the Hong Kong Special Administrative Region (Hong Kong) can charge a Hong Kong resident on payments of dividends, interest, royalties and technical fees. Country / Region Effective From Dividends Interest (%) Royalties (%) Technical Fees (%) Qualifying Companies (%) Others (%) Armenia Year of Assessment 2026/2027 0 5 5 5 NA Austria Year of Assessment 2012/2013 0 10 - 3 NA Bahrain Year of Assessment 2026/2027 - - 5 NA Bangladesh Year of Assessment 2025/2026 10 15 10 10 10 Barbados Pending - 5 3/5 NA Belarus Year of Assessment 2018/2019 5 5 3/5 NA Belgi»
Источник: ird.gov.hk · копия источника от 2026-10-03
«Macao SAR Year of Assessment 2021/2022 5 5 3 NA»
Источник: ird.gov.hk · копия источника от 2026-10-03
«Macao SAR Dividends Dividends are exempt from tax if they are paid to: (a) the Government of the Hong Kong Special Administrative Region; (b) the Hong Kong Monetary Authority; (c) the Exchange Fund; or (d) any institution wholly or mainly owned by the Government of the Hong Kong Special Administrative Region as agreed between the competent authorities of both sides. Interest Interest is exempt from tax if it is paid to: (a) the Government of the Hong Kong Special Administrative Region; (b) the Hong Kong Monetary Authority; (c) the Exchange Fund; or (d) any institution wholly or mainly owned by the Government of the Hong Kong Special Administrative Region as agreed between the competent authorities of both sides. Maldives Dividends (Qualifying Companies) 5% applies if the beneficial owner of the dividends is a company which holds directly at least 25% of the payer’s capital throughout a 365 day period that includes the day of the payment of the dividend. Dividends are exempt from tax if they are paid to: (a) the Government of the Hong Kong Special Administrative Region; (b) the Hong Kong Monetary Authority; (c) the Exchange Fund; …»
Источник: ird.gov.hk · копия источника от 2026-10-03
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