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Dividend tax by country

What will you actually keep of a cross-border dividend?

If you're a resident of one country and you own shares in a company domiciled in another, the paying country typically withholds tax at source before the dividend reaches you. A tax treaty between the two countries usually reduces that rate. This tool shows what remains — with the treaty reference and primary-source citation for every published rate.

Treaty coverage
75 of 400 cells verified
Last verified
2026-04-27

Each cell is verified against PwC Worldwide Tax Summaries, KPMG, IRS Publication 901, or the relevant country tax authority. New cells are added regularly. Cells still pending verification fall back to the statutory rate with a visible “data pending verification” disclaimer — never a fabricated number.

Dividend tax by country

Estimate your withholding on cross-border dividends

Withholding rate
0%
Domestic (no cross-border)
Tax withheld
$0.00
You'd receive
$1000.00
Of $1000 gross
Source & treaty reference
Treaty: Domestic — no cross-border withholding
Citation: IRC §§ 1441–1446 (withholding applies to foreign persons; US residents not subject to WHT on US-source dividends)
U.S. residents receiving U.S.-source dividends: no cross-border withholding; taxed on return at qualified (0/15/20%) or ordinary rates.

Estimates for educational purposes only. Tax rules change; consult a qualified tax professional for your specific situation. Dividend-tax treatment depends on holding period, account type (taxable vs. retirement), investor type (individual vs. pension vs. mutual fund), limitation-on-benefits tests, and other factors not modeled here.

Pick your country of residence

Every supported country has a dedicated rules page with an example, the bilateral-treaty-reduced rate for each major payer country, and source citations.

AustraliaStatutory WHT: 30%BelgiumStatutory WHT: 30%CanadaStatutory WHT: 25%DenmarkStatutory WHT: 27%FinlandStatutory WHT: 30%FranceStatutory WHT: 25%GermanyStatutory WHT: 26.375%IrelandStatutory WHT: 25%ItalyStatutory WHT: 26%JapanStatutory WHT: 20.42%LuxembourgStatutory WHT: 15%NetherlandsStatutory WHT: 15%New ZealandStatutory WHT: 30%NorwayStatutory WHT: 25%SingaporeStatutory WHT: 0%SpainStatutory WHT: 19%SwedenStatutory WHT: 30%SwitzerlandStatutory WHT: 35%United KingdomStatutory WHT: 0%United StatesStatutory WHT: 30%

Methodology & coverage

Scope: 20 investor countries × 20 payer countries. 75 treaty cells verified against primary sources; the rest ship as “data pending verification” and fall back to the statutory non-treaty rate with a visible disclaimer. We never fabricate a rate to fill a table.

Primary sources used when populated:

  • https://www.irs.gov/pub/irs-pdf/p901.pdf — IRS Publication 901: U.S. Tax Treaties (Table 1: Tax Rates on Income Other Than Personal Service Income)
  • https://www.oecd.org/tax/tax-policy/tax-database/
  • https://kpmg.com — KPMG annual withholding tax rate guide
  • https://taxsummaries.pwc.com — PwC Worldwide Tax Summaries

Last schema verification: 2026-04-27

Treaty rates shown are typical statutory withholding rates for direct portfolio investment. Actual rates depend on holding period, ownership percentage, investor type (individual vs. pension vs. mutual fund), limitation-on-benefits tests, and other factors. Consult a qualified tax professional for your specific situation.

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Estimates for educational purposes only. Tax rules change; consult a qualified tax professional for your specific situation. Not investment advice.