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| A mandatory withholding tax
is levied on all royalties, advances, and
other fees, not directly related to any merchandise,
is to be deducted from such amounts prior
to their leaving the country. The tax is either
deducted from the remittance amount by Shinwon, or is paid separately by the publisher.
Proof of tax paid certificates are issued
to rights holders to avoid double taxation.
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| ◀ Withholding tax rates by country
are as follows |
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from foregn countires to Korea |
|
Country
|
Tax Percentage |
Australia
|
15 |
| Austria |
10 |
Belgium
|
10 |
Canada
|
16.5 |
China
|
10 |
| Denmark |
15 |
United Kingdom
|
10 |
France
|
10 |
| Germany |
10 |
Greece
|
10 |
| Hungary |
10 |
Italy
|
10 |
Japan |
10 |
Malaysia
|
15(educational rights-10) |
| Netherlands |
15 |
| Poland |
10 |
| Scotland |
27.5 |
Singapore
|
15 |
Spain
|
10 |
Sweden
|
15 |
Switzerland
|
27.5 |
| Thailand |
15 |
| Taiwan |
27.5 |
| USA |
11 |
Russia
|
5 |
| India |
15 |
| HongKong |
27.5 |
| Indonesia |
15 |
| Brazil |
15 |
| Finland |
10 |
| The Czech Republic |
10 |
| The Philippines |
16.5 |
| Turkey |
11 |
Greece
|
10 |
New Zealand
|
10 |
from Korea to foregn countires |
Country |
Tax Percentage |
China
|
14.5 |
| Denmark |
15 |
United Kingdom
|
10 |
| Germany |
10 |
Greece
|
10 |
Italy
|
10 |
Japan |
10 |
Malaysia
|
10 |
| Netherlands |
15 |
| Poland |
10 |
Spain
|
10 |
| Thailand |
15 |
| Taiwan |
20 |
| USA |
10 |
| HongKong |
1.6 |
| Indonesia |
15 |
| Brazil |
15 |
| Finland |
10 |
| The Czech Republic |
10 |
| The Philippines |
15 |
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