FR +33 (0) 7 57 69 07 60
UK +44 (0) 204 577 0678
BE +32 (0) 4 66 90 33 77
Dossier Royaume-Uni
Le Royaume-Uni
Présentation du pays
Types de sociétés anglaises
Compétitivité internationale
Environnement des affaires
Incitations économiques
Secteurs privilégiés
Fiscalité des entreprises
Fiscalité des particuliers
La résidence britannique
Dépendances de la Couronne
Traités de non double imposition
FAQ, Questions & Réponses
Montages Offshore
CRÉER UNE SOCIÉTÉ ANGLAISE AU ROYAUME-UNI
Délais de création de société anglaise : 24 heures (Ltd UK)
Sociétés pré-constitués : Disponible
Comptabilité : Obligatoire
Secrétariat : Facultatif
Actionnaire anonyme : Possible
Directeur nominé : Possible
Devise : GBP (Livre Sterling = 1.15 Euros)
Juridiction
ONSHORE
Impôts : 19 à 25%
Si optimisation : 3%
Taux TVA : 20%
Traités de non double imposition du Royaume-Uni
Une convention de double imposition permet que l'impôt payé peut être compensée dans l'un des deux pays par l'impôt dû dans l'autre, évitant ainsi la double imposition. Le Royaume-Uni est signataire de conventions de double imposition avec plusieurs pays à travers le monde. Certaines formes de revenus sont exonérés d'impôt ou de taxes réduites. Ceux-ci comprennent les redevances, dividendes et gains en capital.
Jurisdiction | Status | Dividends | Interest | Royalties | Notes |
Defaults | 0% (1) | 20% (2) | 20% (2) | ||
Albania | Effective April 1, 2014 | 0% | 0% when paid by the government, or to the government, the central bank, a financial institution or a pension fund, or on a loan or credit financed, guaranteed or insured by the government, or on sales on credit of equipment, merchandise or services 6% | 0% | |
Antigua and Barbuda | Effective January 1, 1947 | 0% | 20% (3) | 0% | |
Argentina | Effective April 1, 1998 | 0% | 0% when paid by the government, or on a loan or credit financed, guaranteed or insured by the government, or on a bank loan financed for at least five years, or on sales on credit of equipment 12% | 3% for news royalties 5% for literary, artistic, dramatic or musical copyright royalties (excluding broadcasting royalties) 10% for the use of any patent, trademark, design or model, plan, secret formula or process, or industrial or scientific experience information or equipment 15% | |
Armenia | Effective January 1, 2013 | 0% | 0% when paid to the government or the central bank 5% | 5% | |
Australia | Effective July 1, 2004 | 0% | 0% when paid to the government, the central bank or an independent financial institution (excluding bank-to-back loans) 10% | 5% | |
Austria | Effective April 1, 1969 | 0% | 0% | 0% 10% where the payee is a company holding more than 50% of the paying company's voting stock | |
Azerbaijan | Effective April 1, 1996 | 0% | 0% when paid to the government, or on a loan or credit financed, guaranteed or insured by the central bank 10% | 5% for literary or artistic copyrights or broadcasting royalties 10% | |
Bahrain | Effective January 1, 2013 | 0% | 0% when paid by the government or a bank, or to the government, a pension fund, a company either traded on a recognised stock exchange or less than 25% owned by non-residents, or an independent financial institution (excluding bank-to-back loans) 20% (3) | 0% | |
Bangladesh | Effective April 1, 1978 | 0% | 0% when paid to the government 7.5% when paid to a bank, financial institution or insurance company 10% | 10% | |
Barbados | Effective April 1, 2013 | 0% | 0% | 0% | |
Belarus | Effective January 1, 1997 | 0% | 0% when paid to the government 10% | 5% for literary, artistic, scientific or educational works, patents, trademarks, service marks, design or model plans, secret formulas or processes, or industrial, commercial or scientific equipment 15% | |
Belgium | Effective January 1, 1961 | 0% | 0% | 10% | |
Belize | Effective January 1, 1989 | 0% | 20% (3) | 0% | |
Benin | Effective April 1, 1991 | 0% | 20% (2) | 20% (2) | |
Bolivia | Effective April 1, 2004 | 0% | 12.5% (3) | 12.5% | |
Bosnia and Herzegovina | Effective April 1, 1997 | 0% | 0% | 0% when paid to a company either traded on a recognised stock exchange or more than 50% owned by a resident of a Contracting State (excluding a resident of an exempted State) 5% when paid to the government of the other Contracting State, a political subdivision or a local authority thereof 15% | |
Botswana | Effective January 1, 1999 | 0% | 15% (2) | 15% | |
Brazil | Effective April 1, 2005 | 0% | 15% (2) | 15% | |
Brunei | Effective January 1, 1992 | 0% | 0% when paid to the government, the central bank or a company either traded on a recognised stock exchange or more than 50% owned by the government 10% | 5% | |
Bulgaria | Effective January 1, 1997 | 0% | 0% when paid to the government or a company either traded on a recognised stock exchange or more than 50% owned by the government 10% | 5% | |
Burkina Faso | Effective April 1, 1992 | 0% | 20% (2) | 20% (2) | |
Burundi | Effective April 1, 1991 | 0% | 15% (2) | 20% (2) | |
Cambodia | Effective January 1, 2006 | 0% | 15% (2) | 15% | |
Cameroon | Effective April 1, 2003 | 0% | 20% (2) | 20% (2) | |
Canada | Effective January 1, 1999 | 0% | 0% when paid to the government, the central bank or a company either traded on a recognised stock exchange or more than 50% owned by the government 10% | 0% | |
Cape Verde | Effective April 1, 2000 | 0% | 20% (2) | 20% (2) | |
Central African Republic | Effective April 1, 1994 | 0% | 20% (2) | 20% (2) | |
Chad | Effective January 1, 1999 | 0% | 20% (2) | 20% (2) | |
Chile | Effective January 1, 2004 | 0% | 15% (2) | 15% | |
China (People's Republic of) | Effective January 1, 1987 | 0% | 0% when paid to the government, the central bank, a bank, financial institution or insurance company, or an independent financial institution (excluding bank-to-back loans) 10% | 0% | |
Colombia | Effective April 1, 1994 | 0% | 15% (2) | 15% | |
Comoros | Effective April 1, 1992 | 0% | 20% (2) | 20% (2) | |
Congo (Republic of the) | Effective January 1, 1999 | 0% | 20% (2) | 20% (2) | |
Cook Islands | Effective April 1, 2005 | 0% | 20% (2) | 20% (2) | |
Costa Rica | Effective January 1, 2001 | 0% | 10% | 10% | |
Côte d'Ivoire | Effective April 1, 1992 | 0% | 20% (2) | 20% (2) | |
Croatia | Effective January 1, 1997 | 0% | 0% when paid to the government or a company either traded on a recognised stock exchange or more than 50% owned by the government 10% | 5% | |
Cuba | Effective April 1, 2001 | 0% | 15% (2) | 15% | |
Cyprus | Effective January 1, 1961 | 0% | 0% when paid to the government or a company either traded on a recognised stock exchange or more than 50% owned by the government 10% | 5% | |
Czech Republic | Effective January 1, 1997 | 0% | 0% when paid to the government or a company either traded on a recognised stock exchange or more than 50% owned by the government 10% | 5% | |
Denmark | Effective January 1, 1961 | 0% | 0% | 15% | |
Djibouti | Effective April 1, 2003 | 0% | 20% (2) | 20% (2) | |
Dominica | Effective April 1, 2004 | 0% | 15% (2) | 20% (2) | |
Dominican Republic | Effective April 1, 1993 | 0% | 25% (3) | 25% | |
Ecuador | Effective January 1, 1999 | 0% | 15% (2) | 15% | |
Egypt | Effective January 1, 2001 | 0% | 15% (3) | 15% | |
El Salvador | Effective April 1, 2001 | 0% | 15% | 15% | |
Equatorial Guinea | Effective January 1, 2007 | 0% | 15% (2) | 20% (2) | |
Eritrea | Effective January 1, 2016 | 0% | 5% (3) | 5% | |
Estonia | Effective January 1, 2001 | 0% | 0% when paid to the government or a company either traded on a recognised stock exchange or more than 50% owned by the government 10% | 5% | |
Eswatini | Effective April 1, 1997 | 0% | 15% (2) | 15% | |
Ethiopia | Effective January 1, 2001 | 0% | 10% | 10% | |
European Union (except Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden and the United Kingdom) | Effective January 1, 1961 | 0% | 0% when paid to the government or a company either traded on a recognised stock exchange or more than 50% owned by the government 10% | 5% | |
Fiji | Effective April 1, 1995 | 0% | 10% | 15% | |
Finland | Effective January 1, 1961 | 0% | 0% | 15% | |
France | Effective January 1, 1961 | 0% | 0% | 15% | |
Gabon | Effective April 1, 2001 | 0% | 15% (2) | 20% (2) | |
Gambia | Effective April 1, 2000 | 0% | 10% | 15% | |
Georgia | Effective January 1, 1997 | 0% | 0% | 0% | |
Germany | Effective January 1, 1961 | 0% | 0% | 15% | |
Ghana | Effective April 1, 2002 | 0% | 8% (2) | 20% (2) | |
Greece | Effective January 1, 1961 | 0% | 0% | 15% | |
Grenada | Effective April 1, 1995 | 0% | 15% | 20% | |
Guatemala | Effective April 1, 2003 | 0% | 15% | 15% | |
Guinea | Effective April 1, 2000 | 0% | 20% (2) | 20% (2) | |
Guinea-Bissau | Effective April 1, 1993 | 0% | 20% (2) | 20% (2) | |
Guyana | Effective April 1, 1995 | 0% | 15% | 20% | |
Haiti | Effective January 1, 1999 | 0% | 15% (2) | 20% (2) | |
Honduras | Effective April 1, 1999 | 0% | 10% | 10% | |
Hong Kong | Effective January 1, 1977 | 0% | 0% | 0% | |
Hungary | Effective January 1, 1997 | 0% | 0% | 0% | |
Iceland | Effective January 1, 1991 | 0% | 0% when paid to the government or a company either traded on a recognised stock exchange or more than 50% owned by the government 10% | 5% | |
India | Effective April 1, 2001 | 0% | 0% when paid to the government, a political subdivision or a local authority thereof, or on a loan or credit financed, guaranteed or insured by the government or a political subdivision or a local authority thereof 10% when paid on sales on credit of equipment, merchandise or services 15% | 10% | |
Indonesia | Effective January 1, 1987 | 0% | 0% when paid to the government, the central bank, a bank, financial institution or insurance company, or an independent financial institution (excluding bank-to-back loans) 10% | 0% | |
Iran | Effective January 1, 2003 | 0% | 25% (3) | 5% | |
Iraq | Effective January 1, 1982 | 0% | 15% | 15% | |
Ireland | Effective January 1, 1961 | 0% | 0% | 15% | |
Israel | Effective January 1, 1999 | 0% | 0% | 0% | |
Italy | Effective January 1, 1961 | 0% | 0% | 15% | |
Jamaica | Effective January 1, 1993 | 0% | 10% | 12.5% | |
Japan | Effective January 1, 1961 | 0% | 0% | 10% | |
Jordan | Effective January 1, 2005 | 0% | 15% (2) | 15% | |
Kazakhstan | Effective January 1, 2000 | 0% | 15% | 15% | |
Kenya | Effective January 1, 1999 | 0% | 15% | 15% | |
Kiribati | Effective April 1, 1998 | 0% | 15% (2) | 20% (2) | |
Korea (Republic of) | Effective January 1, 1987 | 0% | 10% (2) | 10% | |
Kuwait | Effective January 1, 1979 | 0% | 10% | 10% | |
Kyrgyzstan | Effective January 1, 2004 | 0% | 15% | 15% | |
Laos | Effective January 1, 2005 | 0% | 10% | 10% | |
Latvia | Effective January 1, 2001 | 0% | 0% when paid to the government or a company either traded on a recognised stock exchange or more than 50% owned by the government 10% | 5% | |
Lebanon | Effective April 1, 2002 | 0% | 15% | 15% | |
Lesotho | Effective April 1, 1999 | 0% | 15% (2) | 15% | |
Liberia | Effective January 1, 2001 | 0% | 15% | 20% | |
Libya | Effective January 1, 1987 | 0% | 15% | 15% | |
Liechtenstein | Effective April 1, 2001 | 0% | 0% | 5% | |
Lithuania | Effective January 1, 2001 | 0% | 0% when paid to the government or a company either traded on a recognised stock exchange or more than 50% owned by the government 10% | 5% | |
Luxembourg | Effective January 1, 1961 | 0% | 0% | 15% | |
Macau | Effective January 1, 1987 | 0% | 0% | 0% | |
Madagascar | Effective January 1, 1998 | 0% | 20% (2) | 20% (2) | |
Malawi | Effective April 1, 2001 | 0% | 10% | 15% | |
Malaysia | Effective January 1, 1987 | 0% | 0% | 10% | |
Maldives | Effective January 1, 2006 | 0% | 10% | 10% | |
Mali | Effective April 1, 1995 | 0% | 20% (2) | 20% (2) | |
Malta | Effective January 1, 2000 | 0% | 0% when paid to the government or a company either traded on a recognised stock exchange or more than 50% owned by the government 10% | 5% | |
Marshall Islands | Effective January 1, 1987 | 0% | 0% | 0% | |
Mauritania | Effective January 1, 2003 | 0% | 15% | 15% | |
Mauritius | Effective April 1, 2000 | 0% | 10% | 15% | |
Mexico | Effective January 1, 1993 | 0% | 15% (2) | 15% | |
Micronesia (Federated States of) | Effective April 1, 2005 | 0% | 0% | 0% | |
Moldova | Effective January 1, 2004 | 0% | 10% | 10% | |
Monaco | Effective April 1, 2001 | 0% | 0% | 5% | |
Mongolia | Effective January 1, 2002 | 0% | 10% | 10% | |
Montenegro | Effective January 1, 2008 | 0% | 9% | 9% | |
Morocco | Effective January 1, 1961 | 0% | 0% | 10% | |
Mozambique | Effective January 1, 1998 | 0% | 20% (2) | 20% (2) | |
Myanmar | Effective January 1, 2014 | 0% | 15% | 15% | |
Namibia | Effective January 1, 1997 | 0% | 20% | 20% | |
Nauru | Effective April 1, 2005 | 0% | 0% | 0% | |
Nepal | Effective January 1, 1987 | 0% | 10% (2) | 10% | |
Netherlands | Effective January 1, 1961 | 0% | 0% | 15% | |
New Zealand | Effective January 1, 1961 | 0% | 0% | 15% | |
Nicaragua | Effective April 1, 1995 | 0% | 10% | 15% | |
Niger | Effective January 1, 1997 | 0% | 20% (2) | 20% (2) | |
Nigeria | Effective April 1, 2005 | 0% | 10% | 15% | |
North Macedonia | Effective January 1, 2000 | 0% | 5% | 5% | |
Norway | Effective January 1, 1961 | 0% | 0% | 15% | |
Oman | Effective January 1, 1976 | 0% | 15% | 15% | |
Pakistan | Effective January 1, 1987 | 0% | 15% (3) | 15% | |
Palau | Effective April 1, 2005 | 0% | 0% | 0% | |
Palestinian Authority | Effective April 1, 2002 | 0% | 15% | 15% | |
Panama | Effective April 1, 1987 | 0% | 10% | 10% | |
Papua New Guinea | Effective April 1, 1995 | 0% | 15% | 15% | |
Paraguay | Effective January 1, 1998 | 0% | 15% | 15% | |
Peru | Effective April 1, 1993 | 0% | 15% | 15% | |
Philippines | Effective January 1, 1987 | 0% | 15% | 15% | |
Poland | Effective January 1, 1997 | 0% | 0% when paid to the government or a company either traded on a recognised stock exchange or more than 50% owned by the government 5% | 5% | |
Portugal | Effective January 1, 1961 | 0% | 0% | 15% | |
Qatar | Effective January 1, 2001 | 0% | 5% | 5% | |
Romania | Effective January 1, 2000 | 0% | 0% when paid to the government or a company either traded on a recognised stock exchange or more than 50% owned by the government 10% | 10% | |
Russia | Effective January 1, 1993 | 0% | 20% (3) | 15% | |
Rwanda | Effective January 1, 2004 | 0% | 15% | 15% | |
Saint Kitts and Nevis | Effective April 1, 2004 | 0% | 10% | 15% | |
Saint Lucia | Effective April 1, 1995 | 0% | 15% | 20% | |
Saint Vincent and the Grenadines | Effective April 1, 1995 | 0% | 15% | 20% | |
Samoa | Effective January 1, 1987 | 0% | 10% | 10% | |
San Marino | Effective April 1, 2001 | 0% | 0% | 5% | |
Sao Tome and Principe | Effective April 1, 2003 | 0% | 15% | 15% | |
Saudi Arabia | Effective January 1, 1976 | 0% | 5% | 5% | |
Senegal | Effective January 1, 1997 | 0% | 20% (2) | 20% (2) | |
Serbia | Effective January 1, 2008 | 0% | 15% | 15% | |
Seychelles | Effective January 1, 2002 | 0% | 15% | 15% | |
Sierra Leone | Effective April 1, 2005 | 0% | 20% | 20% | |
Singapore | Effective January 1, 1987 | 0% | 0% | 15% | |
Slovakia | Effective January 1, 2000 | 0% | 0% when paid to the government or a company either traded on a recognised stock exchange or more than 50% owned by the government 5% | 5% | |
Slovenia | Effective January 1, 2001 | 0% | 0% | 5% | |
Solomon Islands | Effective April 1, 1995 | 0% | 10% | 10% | |
South Africa | Effective January 1, 1996 | 0% | 10% (2) | 15% (2) | |
South Sudan | Effective January 1, 2012 | 0% | 15% | 15% | |
Spain | Effective January 1, 1961 | 0% | 0% | 15% | |
Sri Lanka | Effective January 1, 1987 | 0% | 10% | 10% | |
Sudan | Effective January 1, 1999 | 0% | 15% | 15% | |
Suriname | Effective January 1, 2005 | 0% | 15% | 20% | |
Swaziland | Effective January 1, 1997 | 0% | 15% | 15% | |
Sweden | Effective January 1, 1961 | 0% | 0% | 15% | |
Switzerland | Effective April 1, 1995 | 0% | 0% | 5% | |
Syrian Arab Republic | Effective January 1, 2000 | 0% | 15% | 15% | |
Taiwan | Effective January 1, 1987 | 0% | 0% | 0% | |
Tajikistan | Effective January 1, 2004 | 0% | 15% | 15% | |
Tanzania | Effective January 1, 1997 | 0% | 20% | 20% | |
Thailand | Effective January 1, 1987 | 0% | 15% | 15% | |
Timor-Leste | Effective January 1, 2010 | 0% | 20% | 20% | |
Togo | Effective April 1, 1997 | 0% | 20% (2) | 20% (2) | |
Tonga | Effective January 1, 1987 | 0% | 0% | 0% | |
Trinidad and Tobago | Effective January 1, 1998 | 0% | 15% | 15% | |
Tunisia | Effective January 1, 1987 | 0% | 15% | 15% | |
Turkey | Effective January 1, 1987 | 0% | 15% | 15% | |
Turkmenistan | Effective January 1, 2003 | 0% | 10% | 10% | |
Tuvalu | Effective April 1, 2005 | 0% | 0% | 0% | |
Uganda | Effective January 1, 1998 | 0% | 15% | 15% | |
Ukraine | Effective January 1, 1993 | 0% | 15% | 15% | |
United Arab Emirates | Effective January 1, 1976 | 0% | 5% | 5% | |
United Kingdom | Effective January 1, 1961 | 0% | 0% | 15% | |
United States | Effective January 1, 1987 | 0% | 15% (4) | 15% | |
Uruguay | Effective January 1, 1998 | 0% | 15% | 15% | |
Uzbekistan | Effective January 1, 2003 | 0% | 15% | 15% | |
Vanuatu | Effective January 1, 2005 | 0% | 10% | 10% | |
Venezuela | Effective January 1, 1987 | 0% | 15% | 15% | |
Vietnam | Effective January 1, 1987 | 0% | 0% | 10% | |
Yemen | Effective January 1, 2004 | 0% | 10% | 10% | |
Zambia | Effective January 1, 1997 | 0% | 15% | 15% | |
Zimbabwe | Effective April 1, 1999 | 0% | 15% | 15% |
Notes
1. The United Kingdom's default dividends withholding tax rate is 0%. A treaty may stipulate a higher rate.
2. In the case of European Union countries, the EC Interest and Royalties Directive can reduce interest and royalties withholding tax to 0%, subject to certain conditions.
3. The domestic rate applies.
4. The treaty specifies a different rate but the default rate is lower and would therefore apply.