Current Normal Rate 25%
Tax Incentive Companies 15%
Companies listed on the Stock Exchange (including a subsidiary of a listed company) other than a tax incentive company 15%
Non-resident societe 15% or 25%
Resident Trust 15%
Distribution to resident beneficiaries:
List of tax incentive companies include: companies with certificates issued under the Industrial Expansion Act 1993; companies holding categories 1 and 2 Business Licence, banks holding a Class 2 Banking Licence; companies involved in financial services such as investment trusts, mutual funds, venture capital fund, lease financing companies holding a Regional Development Certificate and so forth.