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    美國存託憑證 (ADRs, American Depository Receipts）

    美國存託憑證（ADRs, American Depository Receipts）

    並非在美國註冊，因此美國政府通常不會對其派發的股息徵收標準的30%預扣稅。

    由於ADR所代表的公司註冊地在海外，若您持有ADR並符合派息資格，股息預扣稅將根據公司註冊所在地的國家稅法進行預扣。

     

    ADR 股息稅

    稅率完全看該發行公司原本註冊在哪個國家，對外國投資者徵收多少稅。

    例子：台灣 ADR（例如台積電 TSM.US）：通常會被扣除 21% 的台灣股利所得稅。

     

    有港股與美股ADR轉換功能或服務嗎? 例如港美股有上市的阿里巴巴(9988.HK BABA.US)

    不支持港股與美股ADR轉換功能或服務

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