Dividend taxation and the repealed stamp tax
- Taxes and incentives
- Taxes: income tax, VAT and withholding
- Audited
Dividends carry a 5% withholding under the income tax, applying to distributions to residents and to non-residents alike. The old stamp tax on dividends has been repealed. Source: PwC 'Other taxes' and 'Withholding taxes' (reviewed 09 Jun 2026); the 5% rate was checked in the 19 Aug 2026 audit.
The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.
Figures
- Income tax withholding on dividends (residents and non-residents)
- 5%
Sources
Related records
This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.