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UK, Royaume-Uni création de société en Angleterre

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

Nos Tarifs & Services

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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 = 1.35 Euros)

création de société anglaise au royaume-uni, UK

Juridiction

ONSHORE

 

 

Impôts : 20 à 23%
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 April 1, 1986 New treaty signed March 7, 1995 0% 0% When new treaty is effective: 0% when paid to or by the government, or on a loan financed, guaranteed or insured by a financial institution to promote exports or development, or on sales on credit of equipment 5% 0% When new treaty is effective: 3% for the use of any patent, secret formula or process, or information concerning industrial, commercial or scientific experience 5% The USSR treaty continues to apply. New treaty not yet in force.
Belgium Effective April 1, 1990 Protocol effective April 1, 2013 0% 0% when paid to the government or a pension fund, or on a loan or credit financed between companies 10% 0%
Belize Effective January 1, 1947 0% 20% (3) 0%
Bolivia Effective April 1, 1996 0% 0% when paid to the government 15% 15%
Bosnia and Herzegovina Effective April 1, 1983 0% 10% 10% The Yugoslavia treaty continues to apply.
Botswana Effective April 1, 2007 0% 0% when paid to the government, or on a loan financed, guaranteed or insured by a specified institution 10% 10%
Brunei Effective April 1, 1950 0% 20% (3) 0%
Bulgaria Effective April 1, 1998 0% 0% 0%
Canada Effective April 1, 1976 Protocol effective April 1, 2005 0% 0% when paid on a loan or credit financed, guaranteed or insured by a specified institution, or on sales on credit of equipment, merchandise or services 10% 0% for the use of any literary, artistic, dramatic or musical copyright (excluding broadcasting royalties), computer software or patent, or information concerning industrial, commercial or scientific experience (excluding a rental or franchise agreement) 10%
Cayman Islands Effective April 1, 2011 0% 0% 0%
Chile Effective April 1, 2005 0% 5% when paid on a bank or insurance company loan, or on bonds or securities regularly traded on a recognised securities market, or on sales on credit of equipment or machinery 15% 5% for equipment royalties 10%
China Effective April 1, 2014 0% 0% when paid to the government or the central bank, or on a loan or credit financed, guaranteed or insured by the government or the central bank 10% 6% for equipment royalties 10%
Cote d’Ivoire Effective April 1, 1988 0% 0% when paid to the government 15% 10%
Croatia Effective April 1, 1983 0% 10% 10% The Yugoslavia treaty continues to apply.
Cyprus Effective April 1, 1973 0% 10% 0% 5% for broadcasting royalties
Czech Republic Effective April 1, 1992 0% 0% 0% for copyright or broadcasting royalties 10% The Czechoslovakia treaty continues to apply.
Denmark Effective April 1, 1978 0% 0% 0%
Egypt Effective April 1, 1997 0% 0% when paid to the government 15% 15%
Estonia Effective April 1, 1995 0% 0% when paid to or by the government, or on a loan or credit financed, guaranteed or insured by a government approved institution, or on a loan financed, guaranteed or insured by the central bank 10% 5% for equipment royalties 10%
Ethiopia Effective April 1, 2013 0% 0% when paid to or by the government or the central bank 5% 7.50%
Falkland Islands Effective April 1, 1997 0% 0% 0%
Faroe Islands Effective April 1, 2009 0% 0% 0%
Fiji Effective April 1, 1975 0% 10% 0% for copyright royalties (excluding broadcasting royalties) 15%
Finland Effective April 1, 1968 0% 0% 0%
France Effective April 1, 2010 0% 0% 0%
Gambia Effective April 1, 1980 0% 0% when paid to the government or the central bank 15% 12.50%
Georgia Effective April 1, 2006 0% 0% 0%
Germany Effective January 1, 2011 0% 0% 0%
Ghana Effective April 1, 1995 0% 0% when paid to the government 12.5% 12.5% 20% for broadcasting royalties (3)
Greece Effective April 1, 1952 0% 0% 0%
Grenada Effective April 1, 1949 0% 20% (3) 0%
Guyana Effective April 1, 1993 0% 0% when paid to the government 15% 10% 20% for broadcasting royalties (3)
Hong Kong Effective April 1, 2011 0% 0% when paid by the government or a bank, or to the government, the central bank, a pension fund, a company traded on a recognised stock exchange, or an independent financial institution (excluding bank-to-back loans) 20% (3) 3%
Hungary Effective January 1, 2012 0% 0% 0%
Iceland Effective April 1, 1992 New treaty signed December 17, 2013 0% 0% 0% When new treaty is effective: 5% New treaty not yet in force.
India Effective April 1, 1994 0% 0% when paid to the government or the central bank, or on a loan or credit financed, guaranteed or insured by a specified institution 10% when paid to a bank 15% 10% for equipment royalties 15%
Indonesia Effective April 1, 1995 0% 0% when paid to the government or the central bank, or on a loan or credit financed, guaranteed or insured by the government or the central bank 10% 10% for equipment royalties 15%
Ireland Effective April 1, 1976 0% 0% 0%
Israel Effective January 1, 1961 0% 15% 0% 15% for broadcasting royalties
Italy Effective April 1, 1991 0% 0% when paid by the government, or on a loan financed, guaranteed or insured by the government, or on sales on credit of equipment or goods 10% 8%
Jamaica Effective April 1, 1973 0% 0% when paid to the government 12.5% 10%
Japan Effective January 1, 2007 0% 0% when paid to the government, the central bank, a bank, an insurance company, a securities dealer or a pension fund, or on a loan or credit guaranteed, insured or indirectly financed by the government or the central bank, or on sales on credit of equipment or merchandise 10% 0%
Jordan Effective April 1, 2003 0% 0% when paid to the government or the central bank 10% 10%
Kazakhstan Effective April 1, 1993 Protocol effective April 1, 1999 0% 0% when paid to or by the government 10% 10%
Kenya Effective April 1, 1973 0% 0% when paid to the government or the central bank 15% 15%
Kiribati Effective April 1, 1949 0% 20% (3) 0%
Korea, South Effective April 1, 1997 0% 0% when paid to the government or the central bank 10% 2% for equipment royalties 10%
Kuwait Effective April 1, 2001 0% 0% 10%
Latvia Effective April 1, 1997 0% 0% when paid to or by the government, or on a loan or credit financed, guaranteed or insured by a specified institution, or on a loan financed, guaranteed or insured by the central bank 10% 5% for equipment royalties 10%
Lesotho Effective April 1, 1998 0% 0% when paid to the government 10% 10%
Libya Effective April 1, 2010 0% 0% 0%
Liechtenstein Effective February 1, 2013 0% 0% 0%
Lithuania Effective April 1, 2002 0% 0% when paid to or by the government, or on a loan or credit financed, guaranteed or insured by a government approved institution, or on a loan financed, guaranteed or insured by the central bank, or on sales on credit of equipment 10% 5% for equipment royalties 10%
Luxembourg Effective April 1, 1966 0% 0% 5%
Macedonia Effective April 1, 2008 0% 0% when paid to the government, or on a loan or credit financed by a company to a company 10% 0%
Malawi Effective April 1, 1953 0% 0% 0%
Malaysia Effective April 1, 1999 0% 0% when paid to the government or the central bank, or on a loan or credit financed, guaranteed or insured by the government or the central bank 10% 8%
Malta Effective April 1, 1996 0% 0% when paid to the government, or on a loan or credit financed, guaranteed or insured by the government 10% 10%
Mauritius Effective April 1, 1981 0% 0% when paid to the government or a bank 20% (3) 15%
Mexico Effective April 1, 1994 0% 0% when paid to or by the government or the central bank, or to a pension fund, or on a loan or credit financed, guaranteed or insured for at least three years by a specified institution 5% when paid to a bank or insurance company, or on bonds or securities regularly traded on a recognised securities market 10% when paid by a bank, or on sales on credit of equipment or machinery 15% 10%
Moldova Effective April 1, 2009 0% 0% when paid by the government, or to the government, the central bank or a financial institution, or on a loan or credit financed, guaranteed or insured by the government, or on sales on credit of equipment 5% 5%
Mongolia Effective April 1, 1997 0% 0% when paid to the government, or on a loan or credit financed, guaranteed or insured by a specified institution 7% when paid to a bank 10% 5%
Montserrat Effective January 1, 1947 0% 20% (3) 0%
Morocco Effective April 1, 1981 0% 0% when paid to the government 10% 10%
Namibia Effective January 1, 1962 0% 20% (3) 0% for literary, artistic, dramatic or musical copyright royalties (excluding broadcasting royalties) 5%
Netherlands Effective April 1, 2011 0% 0% 0%
New Zealand Effective April 1, 1985 0% 0% when paid to the government, or on a loan or credit financed, guaranteed or insured by a specified institution 10% 10%
Nigeria Effective April 1 1988 0% 0% when paid to the government 12.5% 12.50%
Norway Effective April 1, 2014 0% 0% 0%
Oman Effective April 1, 1996 Protocol effective January 1, 2012 0% 0% 8%
Pakistan Effective April 1, 1998 0% 0% when paid to the government 15% 12.50%
Panama Effective January 1, 2014 0% 0% when paid to the government, the central bank or a pension fund, or on financing approved by both governments, or on sales on credit of equipment or merchandise 5% 5%
Papua New Guinea Effective April 1, 1992 0% 0% when paid to the government 10% 10%
Philippines Effective April 1, 1997 0% 0% when paid to the government, or on a loan financed, guaranteed or insured by a government approved institution 10% when paid on public issues of bonds or debentures 15% 15% for broadcasting royalties 20% (4)
Poland Effective January 1, 2007 0% 0% when paid to the government or the central bank, or on a loan financed, guaranteed or insured by a government institution to promote exports, or on a bank loan, or on sales on credit of equipment 5% 5%
Portugal Effective April 1, 1970 0% 10% 5%
Qatar Effective January 1, 2011 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) 5%
Romania Effective April 1, 1976 0% 10% 10% for copyright or broadcasting royalties 15%
Russia Effective April 1, 1998 0% 0% 0%
Saint Kitts Effective April 1, 1947 0% 20% (3) 0%
Saudi Arabia Effective April 1, 2010 0% 0% 5% for equipment royalties 8%
Montenegro Effective April 1, 1983 0% 10% 10% The Yugoslavia treaty continues to apply.
Sierra Leone Effective April 1, 1946 0% 20% (3) 0%
Singapore Effective April 1, 1998 Protocol effective April 1, 2013 0% 0% when paid to the government or the central bank, or between banks or financial institutions 5% 8%
Slovakia Effective April 1, 1992 0% 0% 0% for copyright or broadcasting royalties 10% The Czechoslovakia treaty continues to apply.
Slovenia Effective January 1, 2009 0% 0% when paid to or by the government, or on a loan or credit financed, guaranteed or insured by a specified institution, or on a loan financed, guaranteed or insured by the central bank 5% 5%
Solomon Islands Effective April 6, 1949 0% 20% (2) 0%
South Africa Effective April 1, 2003 0% 0% 0%
Spain Effective April 1, 1976 New treaty signed March 14, 2013 0% 12% When new treaty is effective: 0% 10% When new treaty is effective: 0% New treaty not yet in force.
Sri Lanka Effective April 1, 1977 0% 0% when paid to a bank or financial institution 10% 0% for copyright or broadcasting royalties 10%
Sudan Effective April 1, 1975 0% 15% 10%
Swaziland Effective April 1, 1968 0% 20% (3) 0%
Sweden Effective April 1, 1984 0% 0% 0%
Switzerland Effective April 1, 1978 0% 0% 0%
Taiwan Effective April 1, 2003 0% 0% when paid to the government, or on a loan or credit financed, guaranteed or insured by a government approved institution 10% 10%
Tajikistan Effective April 1, 1986 0% 0% 0% The USSR treaty continues to apply.
Thailand Effective April 1, 1981 0% 0% when paid to the government or the central bank 10% when paid to a bank, financial institution or insurance company 20% (4) 5% for copyright royalties (excluding broadcasting royalties) 15%
Trinidad and Tobago Effective April 1, 1984 0% 0% when paid to the government 10% 0% for copyright royalties (excluding broadcasting royalties) 10%
Tunisia Effective April 1, 1985 0% 10% when paid to a bank or financial institution 12% 15%
Turkey Effective April 1, 1989 0% 0% when paid to the government or the central bank 15% 10%
Turkmenistan Effective April 1, 1986 0% 0% 0% The USSR treaty continues to apply.
Tuvalu Effective April 1, 1949 0% 20% (3) 0%
Uganda Effective April 1, 1994 0% 0% when paid to the government, or on a loan or credit guaranteed or insured by the government 15% 15%
Ukraine Effective April 1, 1994 0% 0% 0%
United States Effective May 1, 2003 0% 0% 0%
Uzbekistan Effective April 1, 1995 0% 0% when paid to the government, or on a loan or credit financed, guaranteed or insured by a specified institution 5% 5%
Venezuela Effective April 1, 1997 0% 0% when paid to or by the government, or on a loan or credit financed, guaranteed or insured by a specified institution 5% 5% 7% for copyright or broadcasting royalties
Vietnam Effective April 1, 1995 0% 0% when paid to the government 10% 10%
Zambia Effective April 1, 1972 New treaty signed February 4, 2014 0% 10% When new treaty is effective: 0% when paid to the government or the central bank 10% 10% When new treaty is effective: 5% New treaty not yet in force.
Zimbabwe Effective April 1, 1981 0% 0% when paid to the government 10% 10%
Serbia Effective April 1, 1983 0% 10% 10% The Yugoslavia treaty continues to apply.
Myanmar Effective April 1, 1948 0% 20% (3) 0%

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.