asiaref › Withholding tax rates
Withholding tax rates across 28 Asian countries
Withholding tax rates for 28 Asian countries. 28 of the 28 carry no single figure; each country page says why. Every figure links to its official source, with the date it took effect and the date we last checked it.
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 | 0% across 3 withholding taxes — no single rate | — | 2026-08-10 | PwC Worldwide Tax Summaries - Bahrain (reviewed 26 July 2026): 'There… |
| Bangladesh | 20% across 4 withholding taxes — no single rate | 2023-06-22 | 2026-08-10 | Income Tax Act 2023, section 119(1): 'the specified person or any… |
| China | 10% across 3 withholding taxes — no single rate | 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 | 0–16.5% across 4 withholding taxes — no single rate | 2018-04-01 | 2026-08-10 | FSTB, Prevailing Tax Policy: 'no withholding tax on dividends and… |
| India | 5–20% across 5 withholding taxes — no single rate | 2026-04-01 | 2026-08-10 | Income-tax Act 2025 (Act 30 of 2025, assented 21 August 2025, in… |
| Indonesia | 20% across 4 withholding taxes — no single rate | — | 2026-08-10 | Direktorat Jenderal Pajak (DJP) - Income Tax Article 26 (Income Tax… |
| Iraq | 0–15% across 5 withholding taxes — no single rate | — | 2026-08-26 | General Commission for Taxes (tax.mof.gov.iq), official text of… |
| Israel | 15–30% across 7 withholding taxes — no single rate | 2018-01-01 | 2026-08-10 | Income Tax Ordinance [New Version], per-section: s. 125B dividends -… |
| Japan | 15.315–20.42% across 5 withholding taxes — no single rate | 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 | 0–10% across 4 withholding taxes — no single rate | 2019-01-01 | 2026-08-26 | Income and Sales Tax Department (ISTD) official commentary on Income… |
| Kazakhstan | 5–20% across 9 withholding taxes — no single rate | 2026-01-01 | 2026-08-10 | Tax Code of the Republic of Kazakhstan of 18 July 2025 No. 214-VIII… |
| Kuwait | 0–5% across 4 withholding taxes — no single rate | 2008-02-03 | 2026-08-26 | Kuwait Direct Investment Promotion Authority (KDIPA), official Invest… |
| Malaysia | 0–15% across 4 withholding taxes — no single rate | — | 2026-09-17 | Income Tax Act 1967 [Act 53], consolidated text 'As At 01-01-2026'… |
| Nepal | 5–15% across 5 withholding taxes — no single rate | — | 2026-08-10 | Income Tax Act 2058 (2002), s.88(1): in making payment 'for interest… |
| Oman | 0–10% across 5 withholding taxes — no single rate | 2023-01-11 | 2026-08-14 | Oman Tax Authority, Tax Portal, "Withholding Tax": tax is imposed on… |
| Pakistan | 10–15% across 4 withholding taxes — no single rate | — | 2026-08-10 | Income Tax Ordinance 2001: s.152(1) 'Every person paying an amount of… |
| Philippines | 15–25% across 4 withholding taxes — no single rate | 2021-01-01 | 2026-08-10 | NIRC Section 28(B) as amended by RA 11534 (CREATE): 'a foreign… |
| Qatar | 0–5% across 4 withholding taxes — no single rate | 2018-12-13 | 2026-08-10 | Law No. (24) of 2018 Promulgating the Income Tax Law, Article 9(2)… |
| Saudi Arabia | 5–20% across 6 withholding taxes — no single rate | 2004-03-06 | 2026-08-10 | ZATCA Tax Circular 'Implementation of Withholding Tax (WHT) Under the… |
| Singapore | 0–17% across 4 withholding taxes — no single rate | — | 2026-08-10 | IRAS - Types of Payment & the Applicable Withholding Tax Rates… |
| South Korea | 15.4–22% across 4 withholding taxes — no single rate | — | 2026-08-10 | National Tax Service (국세청), withholding-tax rate table for… |
| Sri Lanka | 10–15% across 4 withholding taxes — no single rate | 2025-04-01 | 2026-08-10 | Inland Revenue Act No. 24 of 2017 as amended by the Inland Revenue… |
| Taiwan | 15–21% across 5 withholding taxes — no single rate | 2021-06-30 | 2026-08-10 | Standards of Withholding Rates for Various Incomes (各類所得扣繳率標準)… |
| Thailand | 10–15% across 4 withholding taxes — no single rate | — | 2026-08-10 | Revenue Department - Revenue Code section 70 (Thai original)… |
| Türkiye | 0–20% across 9 withholding taxes — no single rate | 2024-12-22 | 2026-08-10 | Gelir İdaresi Başkanlığı, 'Kurumlar Vergisinde Oran Uygulamaları'… |
| United Arab Emirates | 0% across 3 withholding taxes — no single rate | 2023-06-01 | 2026-09-08 | Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and… |
| Uzbekistan | 0–20% across 8 withholding taxes — no single rate | 2020-01-01 | 2026-08-10 | Tax Code of the Republic of Uzbekistan (new edition, Law No. ZRU-599… |
| Vietnam | 0–10% across 4 withholding taxes — no single rate | 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.