Traités de non double imposition du Royaume-Uni

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)

création de société anglaise au royaume-uni, UK

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.