Last updated 2026-06-27
Shell plc (SHEL)
Shell plc (SHEL, ISIN GB00BP6MXD84) is a Energy company domiciled in United Kingdom, which withholds 0.0% on dividends paid to non-residents. Investors resident in a tax-treaty country can reclaim the excess above their treaty rate (typically 15%) — up to 0.0 percentage points — by filing SA106 with the HM Revenue & Customs (HMRC).
Worked example
You receive GBP1,000 in Shell plc dividends
Illustrative, using the typical 15% treaty rate. Your exact treaty rate depends on your country of residence — see the table below.
How much can you reclaim, by residence country?
United Kingdom withholds 0.0% on Shell plc dividends. Here's the reclaimable amount for investors resident in each country. Click a row for the full guide.
| Your residence | Treaty rate | Reclaimable | |
|---|---|---|---|
| 🇺🇸United States | 15% | None | |
| 🇩🇪Germany | 15% | None | |
| 🇫🇷France | 15% | None | |
| 🇪🇸Spain | 15% | None | |
| 🇳🇱Netherlands | 15% | None | |
| 🇧🇪Belgium | 15% | None | |
| 🇨🇭Switzerland | 15% | None | |
| 🇮🇹Italy | 15% | None | |
| 🇸🇪Sweden | 15% | None | |
| 🇳🇴Norway | 15% | None | |
| 🇩🇰Denmark | 15% | None | |
| 🇫🇮Finland | 15% | None | |
| 🇦🇹Austria | 15% | None | |
| 🇵🇹Portugal | 15% | None | |
| 🇮🇪Ireland | 15% | None | |
| 🇵🇱Poland | 15% | None | |
| 🇱🇺Luxembourg | 15% | None | |
| 🇦🇺Australia | 15% | None | |
| 🇨🇦Canada | 15% | None | |
| 🇸🇬Singapore | 15% | None | |
| 🇯🇵Japan | 15% | None |
Which form do you file?
To reclaim United Kingdom withholding tax on Shell plc dividends, you file SA106 with the HM Revenue & Customs (HMRC) (deadline: 4 years). See the full United Kingdom reclaim guide.
Frequently asked questions
How much withholding tax is deducted from Shell plc dividends?
United Kingdom withholds 0.0% at source on Shell plc (SHEL) dividends paid to non-resident investors.
How much Shell plc withholding tax can I reclaim?
If you live in a country with a United Kingdom tax treaty, you can usually reclaim down to a 15% treaty rate — about 0.0 percentage points of each dividend. Your exact figure depends on your country of residence (see the table above).
Which form do I file to reclaim Shell plc withholding tax?
SA106 — filed with the HM Revenue & Customs (HMRC). The deadline is 4 years.
What is the ISIN for Shell plc?
Shell plc trades under ticker SHEL with ISIN GB00BP6MXD84, listed in United Kingdom.
Own Shell plc? Calculate your reclaim
Tax Reclaim works out exactly how much United Kingdom withholding tax you can recover and generates the filing-ready form.
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