To je porez kojeg plaćaju holding društva koja su u vlasništvu nekoliko osoba, odnosno manjeg broja osoba (5 ili manje u SAD-u). Takav porez kod nas ne postoji i zbog toga to možemo prevesti samo opisno.

"A personal holding company is defined in Internal Revenue Code section 542. Basically, a corporation is a personal holding company if both of the following requirements are met:
- Personal Holding Company Income Test. At least 60% of the corporation's adjusted ordinary gross income for the tax year is from dividends, interest, rent, and royalties.
- Stock Ownership Requirement. At any time during the last half of the tax year, more than 50% in value of the corporation's outstanding stock is owned, directly or indirectly, by 5 or fewer individuals."
http://www.irs.gov/faqs/faq12-1.html

"A personal holding company is a corporation where:
1) At least 60% of the corporation’s adjusted ordinary gross income consists of personal holding company income, and
2) At any time during the last half of the tax year, more than 50% of value of the corporation’s outstanding stock is owned, directly or indirectly, by five or fewer individuals."
http://www.1120accountant.com/personal-holding-companies.htm

Definicija holding društva: "Holding društvo (engl. holding company, njem. Holding Dachgesellschaft) je pravni subjekt koji drži ili trajno sudjeluje u vlasništvu drugih, pravno samostalnih, poduzeća. Kada društvo isključivo posluje dolaženjem u posjed i sudjelovanjem u vlasništvu i upravljanju drugih poduzeća, riječ je o čistom holding društvu. Ako društvo ima i druge djelatnosti, to je mješovito holding društvo. (...)"
http://www.limun.hr/main.aspx?id=10056&Page