What Is the Withholding Tax Rate for Advertising on Facebook/Google?

The withholding tax rate depends on the recipient's Certificate of Residence (COR). Facebook and Google are registered in Ireland and Singapore, respectively. Under the Double Taxation Agreement (DTA), the withholding tax rate for both countries is 8%.

如果我在 Facebook / Google等平台上投放广告，需要缴纳多少%的预扣税呢？

呈报预扣税的税率是需要根据收款人的居民证（COR）而定的。Facebook 和 Google的居民证 (COR) 分别在爱尔兰及新加坡。 根据双重征税协定（DTA），这两个国家的预扣税率都是8%哦。