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
Director's fees, consultation fees and all other income, are generally taxed at 20%.
From YA 2017 New!
The tax rates for non-resident individuals (except certain reduced final withholding tax rates) will be raised to 22% from YA 2017. This is to maintain parity between the tax rates of non-resident individuals and the top marginal tax rate of resident individuals.