1、 What is the dividend tax rate Dividend tax rate refers to the tax rate to be paid by enterprises or individuals for their income from dividends, bonuses and other distributions. According to the Chinese tax law, the dividend tax rate is divided into two cases: 1. For corporate dividends, the tax rate is 20%; 2. For individual dividends, the tax rate is 20% or 10%. Where the tax rate of individual dividends is 20%, it refers to individual income ..