Dividends Tax Rate

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35 Terms

1
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Dividends received from Domestic Corporations - For Resident Citizens, Resident Aliens, and Non-Resident Citizens

10%

2
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Dividends received from Domestic Corporations - For Non-Resident Aliens Engaged in Business

20%

3
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Dividends received from Domestic Corporations - For Non-Resident Aliens Not Engaged in Business

25%

4
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Dividends received from Domestic Corporations - For Domestic Corporations and Resident Foreign Corporations

Exempt

5
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Dividends received from Domestic Corporations - For Non-Resident Foreign Corporations

25%

6
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Dividends received from Foreign Corporations (earned within) - For Resident Citizens, Resident Aliens, and Non-Resident Citizens

Regular Income Tax

7
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Dividends received from Foreign Corporations (earned within) - For Non-Resident Aliens Engaged in Business

Regular Income Tax

8
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Dividends received from Foreign Corporations (earned within) - For Non-Resident Aliens Not Engaged in Business

25%

9
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Dividends received from Foreign Corporations (earned within) - For Domestic Corporations and Resident Foreign Corporations

Exempt/Regular Income Tax

10
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Dividends received from Foreign Corporations (earned within) - For Non-Resident Foreign Corporations

25%

11
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Dividends received from Foreign Corporations (earned without) and Non-Resident Foreign Corporations - For Resident Citizens, Resident Aliens, and Non-Resident Citizens

Regular Income Tax

12
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Dividends received from Foreign Corporations (earned without) and Non-Resident Foreign Corporations - For Non-Resident Aliens Engaged in Business

N/A

13
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Dividends received from Foreign Corporations (earned without) and Non-Resident Foreign Corporations - For Non-Resident Aliens Not Engaged in Business

N/A

14
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Dividends received from Foreign Corporations (earned without) and Non-Resident Foreign Corporations - For Domestic Corporations and Resident Foreign Corporations

Exempt/N/A

15
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Dividends received from Foreign Corporations (earned without) and Non-Resident Foreign Corporations - For Non-Resident Foreign Corporations

N/A

16
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Shares in distributable net income of Partnership - For Resident Citizens, Resident Aliens, and Non-Resident Citizens

10%

17
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Shares in distributable net income of Partnership - For Non-Resident Aliens Engaged in Business

20%

18
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Shares in distributable net income of Partnership - For Non-Resident Aliens Not Engaged in Business

25%

19
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Shares in distributable net income of Partnership - For Domestic Corporations and Resident Foreign Corporations

Regular Income Tax

20
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Shares in distributable net income of Partnership - For Non-Resident Foreign Corporations

25%

21
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Shares in distributable net income of General Professional Partnership - For Resident Citizens, Resident Aliens, and Non-Resident Citizens

Regular Income Tax

22
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Shares in distributable net income of General Professional Partnership - For Non-Resident Aliens Engaged in Business

N/A

23
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Shares in distributable net income of General Professional Partnership - For Non-Resident Aliens Not Engaged in Business

N/A

24
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Shares in distributable net income of General Professional Partnership - For Domestic Corporations and Resident Foreign Corporations

N/A

25
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Shares in distributable net income of General Professional Partnership - For Non-Resident Foreign Corporations

N/A

26
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Shares in net income of Association, Joint Venture, Co-ownership - For Resident Citizens, Resident Aliens, and Non-Resident Citizens

10%

27
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Shares in net income of Association, Joint Venture, Co-ownership - For Non-Resident Aliens Engaged in Business

20%

28
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Shares in net income of Association, Joint Venture, Co-ownership - For Non-Resident Aliens Not Engaged in Business

25%

29
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Shares in net income of Association, Joint Venture, Co-ownership - For Domestic Corporations and Resident Foreign Corporations

Exempt

30
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Shares in net income of Association, Joint Venture, Co-ownership - For Non-Resident Foreign Corporations

25%

31
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Shares in net income of Non-taxable joint venture or consortium - For Resident Citizens, Resident Aliens, and Non-Resident Citizens

Regular Income Tax

32
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Shares in net income of Non-taxable joint venture or consortium - For Non-Resident Aliens Engaged in Business

Regular Income Tax

33
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Shares in net income of Non-taxable joint venture or consortium - For Non-Resident Aliens Not Engaged in Business

25%

34
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Shares in net income of Non-taxable joint venture or consortium - For Domestic Corporations and Resident Foreign Corporations

Regular Income Tax

35
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Shares in net income of Non-taxable joint venture or consortium - For Non-Resident Foreign Corporations

25%