International Tax Guides

Dividend Withholding Tax Guide by Country

When you receive dividends from foreign companies, the source country withholds a percentage before paying you. If your country has a tax treaty, you can reclaim the excess. Choose a source country below to see how much you can get back.

Highest Withholding Rates โ€” Biggest Reclaim Opportunities

These countries withhold 25%+ on dividends. Treaty investors can typically reclaim a significant portion.

Moderate Withholding Rates

These countries have lower rates โ€” reclaim potential depends on your specific treaty.

How Dividend Withholding Tax Reclaims Work

1. Tax is withheld at source

When a foreign company pays you a dividend, the country where the company is based automatically deducts a withholding tax โ€” often 15โ€“35% โ€” before paying you.

2. Treaties reduce the rate

If your country has a Double Taxation Treaty (DTT) with the source country, you're only meant to pay the lower treaty rate โ€” typically 10โ€“15%. The excess is reclaimable.

3. You file to reclaim

Submit the appropriate form (with proof of residence and dividend certificates) to the source country's tax authority. Processing takes 3โ€“12 months.

Calculate your reclaim with Tax Reclaim

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