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.