Source: IRS Tax Treaty Table 1 (Rev. May 2023). Rates shown are for portfolio dividends paid to individuals claiming treaty benefits via W-8BEN; lower "direct investment" rates (usually 5%) apply only to corporations holding 10%+ of the payer. Hungary's treaty was terminated in 2024; relief under the Russia treaty is effectively unavailable. If your country is absent, the 30% Chapter 3 default applies. Verify against the treaty text before acting.