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Commission Rate
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| Securities firms can set up their own commission schedule according to their strategy. For customers charged with rate higher than the 0.1425% standard rate, the securities firm must take appropriate means to notify them of such before order placement. For foreigners and overseas Chinese, the notification can take place before settlement/delivery. |
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Securities Transaction Tax
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| Type of Product |
Tax Rate |
| Stocks/Certificate of Entitlement to New Share from Convertible Bond/ Preferred Shares with Warrants |
0.3% of the value traded is levied from the seller.
The Securities transaction tax on stock day trading has been cut from 0.3% to 0.15% for one year since April 28, 2017. |
| Beneficiary Certificates /ETF/Warrants / TDRs/Company Warrants |
0.1% of the value traded is levied from the seller. |
| Bonds/Corporate Bonds/REITs/ Bond with Warrants |
Tax exempted |
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Taxation on Dividends
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| Resident Beneficiary |
Non-resident Beneficiary |
| Dividends are included in the consolidated income. |
21% (JAN 1,2018). |
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Capital Gains Tax
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Income tax on gains derived from the securities transactions ceased to be imposed.
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