Tax Rates for
Non-Residents
Taxes on Employment
Income
The employment income
of non-residents is taxed at flat rate of 15% or the progressive resident tax
rates (see table above), whichever is a higher tax amount.
Taxes on Director's
fee, Consultation fees and All Other Income
From YA 2017, the tax
rates for non-resident individuals (except certain reduced final withholding
tax rates) has been raised from 20% to 22% . This is to maintain parity between
the tax rates of non-resident individuals and the top marginal tax rate of
resident individuals.
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