asiaref › Withholding tax rates
Withholding tax rates across 28 Asian countries
Every figure names the official instrument it came from, the date it takes effect and the date we last checked it against that source. Where no single figure applies, we say so rather than publish one.
| Country | Withholding tax rates | In force from | Last verified | Source |
|---|---|---|---|---|
| Bahrain | no single figure — why | — | 2026-08-10 | PwC Worldwide Tax Summaries - Bahrain (reviewed 26 July 2026): 'There… |
| Bangladesh | no single figure — why | 2023-06-22 | 2026-08-10 | Income Tax Act 2023, section 119(1): 'the specified person or any… |
| China | no single figure — why | 2008-01-01 | 2026-08-10 | Enterprise Income Tax Law of the PRC (中华人民共和国企业所得税法, as amended… |
| Hong Kong | no single figure — why | 2018-04-01 | 2026-08-10 | FSTB, Prevailing Tax Policy: 'no withholding tax on dividends and… |
| India | no single figure — why | 2026-04-01 | 2026-08-10 | Income-tax Act 2025 (Act 30 of 2025, assented 21 August 2025, in… |
| Indonesia | no single figure — why | — | 2026-08-10 | Direktorat Jenderal Pajak (DJP) - Income Tax Article 26 (Income Tax… |
| Iraq | no single figure — why | — | 2026-08-10 | PwC Worldwide Tax Summaries - Iraq (reviewed 24 June 2026)… |
| Israel | no single figure — why | 2018-01-01 | 2026-08-10 | Income Tax Ordinance [New Version], per-section: s. 125B dividends -… |
| Japan | no single figure — why | 2013-01-01 | 2026-08-10 | NTA Tax Answer No.2884 非居住者等に対する源泉徴収・源泉徴収の税率 (Withholding on… |
| Jordan | no single figure — why | 2019-01-01 | 2026-08-10 | PwC Worldwide Tax Summaries - Jordan (reviewed 5 July 2026): 'WHT at… |
| Kazakhstan | no single figure — why | 2026-01-01 | 2026-08-10 | Tax Code of the Republic of Kazakhstan of 18 July 2025 No. 214-VIII… |
| Kuwait | no single figure — why | 2008-02-03 | 2026-08-10 | PwC Worldwide Tax Summaries - Kuwait: 'Kuwaiti tax law does not… |
| Malaysia | no single figure — why | — | 2026-08-11 | Income Tax Act 1967 [Act 53], consolidated text 'As At 01-01-2026'… |
| Nepal | no single figure — why | — | 2026-08-10 | Income Tax Act 2058 (2002), s.88(1): in making payment 'for interest… |
| Oman | no single figure — why | 2023-01-11 | 2026-08-14 | Oman Tax Authority, Tax Portal, "Withholding Tax": tax is imposed on… |
| Pakistan | no single figure — why | — | 2026-08-10 | Income Tax Ordinance 2001: s.152(1) 'Every person paying an amount of… |
| Philippines | no single figure — why | 2021-01-01 | 2026-08-10 | NIRC Section 28(B) as amended by RA 11534 (CREATE): 'a foreign… |
| Qatar | no single figure — why | 2018-12-13 | 2026-08-10 | Law No. (24) of 2018 Promulgating the Income Tax Law, Article 9(2)… |
| Saudi Arabia | no single figure — why | 2004-03-06 | 2026-08-10 | ZATCA Tax Circular 'Implementation of Withholding Tax (WHT) Under the… |
| Singapore | no single figure — why | — | 2026-08-10 | IRAS - Types of Payment & the Applicable Withholding Tax Rates… |
| South Korea | no single figure — why | — | 2026-08-10 | National Tax Service (국세청), withholding-tax rate table for… |
| Sri Lanka | no single figure — why | 2025-04-01 | 2026-08-10 | Inland Revenue Act No. 24 of 2017 as amended by the Inland Revenue… |
| Taiwan | no single figure — why | 2021-06-30 | 2026-08-10 | Standards of Withholding Rates for Various Incomes (各類所得扣繳率標準)… |
| Thailand | no single figure — why | — | 2026-08-10 | Revenue Department - Revenue Code section 70 (Thai original)… |
| Türkiye | no single figure — why | 2024-12-22 | 2026-08-10 | Gelir İdaresi Başkanlığı, 'Kurumlar Vergisinde Oran Uygulamaları'… |
| United Arab Emirates | no single figure — why | 2023-06-01 | 2026-08-10 | Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and… |
| Uzbekistan | no single figure — why | 2020-01-01 | 2026-08-10 | Tax Code of the Republic of Uzbekistan (new edition, Law No. ZRU-599… |
| Vietnam | no single figure — why | 2014-10-01 | 2026-08-11 | Thông tư số 103/2014/TT-BTC (Bộ Tài chính, 6 August 2014, in force 1… |
28 of these 28 countries carry no single figure for this instrument — the rate is risk-rated, set by the employer, or the instrument fixes no one number. Each says which, on its own page. We do not fill those with an average.
Every value on this page is also available as JSON, with its full citation, revision history and a signed certified extract — see the API.