{
  "metadata": {
    "title": "US dividend withholding tax rates by country",
    "edition": "2026",
    "publisher": "DivAtlas",
    "source": "IRS Tax Treaty Table 1",
    "source_rev": "Rev. May 2023",
    "source_url": "https://www.irs.gov/pub/irs-lbi/tax-treaty-table-1.pdf",
    "treaty_list_url": "https://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z",
    "rate_type": "portfolio_general",
    "last_verified": "2026-09-03",
    "license": "CC0-1.0",
    "canonical_url": "https://www.divatlas.com/us-dividend-tax-rates-by-country/",
    "row_count": 84
  },
  "data": [
    {
      "country": "Argentina",
      "iso2": "AR",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": false,
      "treaty_status": "none",
      "notes": "No US income tax treaty"
    },
    {
      "country": "Armenia",
      "iso2": "AM",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": "Old USSR treaty gives no dividend reduction: 30% applies"
    },
    {
      "country": "Australia",
      "iso2": "AU",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": "2001 protocol; 5% direct rate for 10%+ corporate holders"
    },
    {
      "country": "Austria",
      "iso2": "AT",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Azerbaijan",
      "iso2": "AZ",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": "Old USSR treaty gives no dividend reduction: 30% applies"
    },
    {
      "country": "Bangladesh",
      "iso2": "BD",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Barbados",
      "iso2": "BB",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Belarus",
      "iso2": "BY",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": "Old USSR treaty gives no dividend reduction: 30% applies; certain interest claims suspended Dec 17, 2024 (dividends unaffected)"
    },
    {
      "country": "Belgium",
      "iso2": "BE",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Brazil",
      "iso2": "BR",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": false,
      "treaty_status": "none",
      "notes": "No US income tax treaty"
    },
    {
      "country": "Bulgaria",
      "iso2": "BG",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 10,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Canada",
      "iso2": "CA",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": "RRSP/401(k)-style plans may be exempt under Art. XXI"
    },
    {
      "country": "Chile",
      "iso2": "CL",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": "Treaty in force since 2023"
    },
    {
      "country": "China (PRC)",
      "iso2": "CN",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 10,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": "Mainland residents; does not extend to Hong Kong or Macau"
    },
    {
      "country": "Colombia",
      "iso2": "CO",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": false,
      "treaty_status": "none",
      "notes": "No US income tax treaty"
    },
    {
      "country": "Croatia",
      "iso2": "HR",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": false,
      "treaty_status": "none",
      "notes": "Treaty signed Dec 7, 2022, not yet in force: the 30% default applies"
    },
    {
      "country": "Cyprus",
      "iso2": "CY",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Czech Republic",
      "iso2": "CZ",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Denmark",
      "iso2": "DK",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Egypt",
      "iso2": "EG",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Estonia",
      "iso2": "EE",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Finland",
      "iso2": "FI",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "France",
      "iso2": "FR",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Georgia",
      "iso2": "GE",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": "Old USSR treaty gives no dividend reduction: 30% applies"
    },
    {
      "country": "Germany",
      "iso2": "DE",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Greece",
      "iso2": "GR",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": "1950 treaty gives no dividend reduction: same as default"
    },
    {
      "country": "Hong Kong SAR",
      "iso2": "HK",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": false,
      "treaty_status": "none",
      "notes": "No treaty; the US–China treaty does not cover Hong Kong"
    },
    {
      "country": "Hungary",
      "iso2": "HU",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": false,
      "treaty_status": "terminated",
      "notes": "Treaty terminated; stopped applying to dividends at source on Jan 1, 2024: the default 30% now applies"
    },
    {
      "country": "Iceland",
      "iso2": "IS",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "India",
      "iso2": "IN",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 25,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Indonesia",
      "iso2": "ID",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Ireland",
      "iso2": "IE",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Israel",
      "iso2": "IL",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 25,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Italy",
      "iso2": "IT",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Jamaica",
      "iso2": "JM",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Japan",
      "iso2": "JP",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 10,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Kazakhstan",
      "iso2": "KZ",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Kenya",
      "iso2": "KE",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": false,
      "treaty_status": "none",
      "notes": "No US income tax treaty"
    },
    {
      "country": "Korea (South)",
      "iso2": "KR",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Kyrgyzstan",
      "iso2": "KG",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": "Old USSR treaty gives no dividend reduction: 30% applies"
    },
    {
      "country": "Latvia",
      "iso2": "LV",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Lithuania",
      "iso2": "LT",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Luxembourg",
      "iso2": "LU",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Macau SAR",
      "iso2": "MO",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": false,
      "treaty_status": "none",
      "notes": "No treaty; the US–China treaty does not cover Macau"
    },
    {
      "country": "Malaysia",
      "iso2": "MY",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": false,
      "treaty_status": "none",
      "notes": "No US income tax treaty"
    },
    {
      "country": "Malta",
      "iso2": "MT",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Mexico",
      "iso2": "MX",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 10,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Moldova",
      "iso2": "MD",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": "Old USSR treaty gives no dividend reduction: 30% applies"
    },
    {
      "country": "Morocco",
      "iso2": "MA",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Netherlands",
      "iso2": "NL",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "New Zealand",
      "iso2": "NZ",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Nigeria",
      "iso2": "NG",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": false,
      "treaty_status": "none",
      "notes": "No US income tax treaty"
    },
    {
      "country": "Norway",
      "iso2": "NO",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Pakistan",
      "iso2": "PK",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": "Old treaty gives no reduction on portfolio dividends"
    },
    {
      "country": "Panama",
      "iso2": "PA",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": false,
      "treaty_status": "none",
      "notes": "No US income tax treaty"
    },
    {
      "country": "Peru",
      "iso2": "PE",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": false,
      "treaty_status": "none",
      "notes": "No US income tax treaty"
    },
    {
      "country": "Philippines",
      "iso2": "PH",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 25,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Poland",
      "iso2": "PL",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Portugal",
      "iso2": "PT",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Qatar",
      "iso2": "QA",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": false,
      "treaty_status": "none",
      "notes": "No US income tax treaty"
    },
    {
      "country": "Romania",
      "iso2": "RO",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 10,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Russia",
      "iso2": "RU",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": false,
      "treaty_status": "suspended",
      "notes": "Key treaty articles (incl. dividends) suspended for payments on or after Aug 16, 2024: 30% applies"
    },
    {
      "country": "Saudi Arabia",
      "iso2": "SA",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": false,
      "treaty_status": "none",
      "notes": "No comprehensive treaty"
    },
    {
      "country": "Singapore",
      "iso2": "SG",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": false,
      "treaty_status": "none",
      "notes": "No US income tax treaty"
    },
    {
      "country": "Slovak Republic",
      "iso2": "SK",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Slovenia",
      "iso2": "SI",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "South Africa",
      "iso2": "ZA",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Spain",
      "iso2": "ES",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Sri Lanka",
      "iso2": "LK",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Sweden",
      "iso2": "SE",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Switzerland",
      "iso2": "CH",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Taiwan",
      "iso2": "TW",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": false,
      "treaty_status": "none",
      "notes": "No US income tax treaty"
    },
    {
      "country": "Tajikistan",
      "iso2": "TJ",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": "Old USSR treaty gives no dividend reduction: 30% applies"
    },
    {
      "country": "Thailand",
      "iso2": "TH",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Trinidad & Tobago",
      "iso2": "TT",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": "Old treaty gives no reduction on portfolio dividends"
    },
    {
      "country": "Tunisia",
      "iso2": "TN",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 20,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Turkey",
      "iso2": "TR",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 20,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Turkmenistan",
      "iso2": "TM",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": "Old USSR treaty gives no dividend reduction: 30% applies"
    },
    {
      "country": "UAE",
      "iso2": "AE",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": false,
      "treaty_status": "none",
      "notes": "No US income tax treaty"
    },
    {
      "country": "Ukraine",
      "iso2": "UA",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "United Kingdom",
      "iso2": "GB",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": "0% for certain pension funds; 5% direct rate"
    },
    {
      "country": "Uzbekistan",
      "iso2": "UZ",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": "Old USSR treaty gives no dividend reduction: 30% applies"
    },
    {
      "country": "Venezuela",
      "iso2": "VE",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 15,
      "treaty_in_force": true,
      "treaty_status": "in_force",
      "notes": ""
    },
    {
      "country": "Vietnam",
      "iso2": "VN",
      "rate_type": "portfolio_general",
      "dividend_wht_rate_pct": 30,
      "treaty_in_force": false,
      "treaty_status": "none",
      "notes": "No US income tax treaty"
    }
  ]
}