Two layers of withholding tax
Investor level. When a fund pays a distribution, its domicile can withhold tax on the way out. That is the rate in the table. Irish and Luxembourg UCITS pay distributions free of domicile withholding; a US-domiciled ETF withholds 30% from a non-US holder, often 15% under a treaty. Only this layer is yours, and a treaty reclaim can only ever recover part of it.
Fund level. Long before that, each company in the portfolio withholds tax on the dividend it pays the fund. An Irish-domiciled S&P 500 ETF is paid its US dividends net of US withholding. The fund's own treaty position sets that rate, not yours; the residue is absorbed into the fund's net asset value and no investor can reclaim it. A fund's domicile changes how much of it the fund suffers, which is one reason Irish domicile is common for US holdings.
An accumulating share class pays you nothing, so it has no investor-level withholding tax and no investor-level reclaim. It still bears the fund-level layer.
Showing 67 of 67 funds
| Ticker | ISIN | Fund Name | Type | Domicile | Distribution | Investor-level WHT | Fund-level WHT | Asset Class |
|---|---|---|---|---|---|---|---|---|
| VAS | AU000000VAS5 | Vanguard Australian Shares ETF | ETF | ๐ฆ๐บAustralia | Distributing | 30%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Australian Equity |
| VHY | AU000000VHY4 | Vanguard Australian Shares High Yield ETF | ETF | ๐ฆ๐บAustralia | Distributing | 30%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Australian High Dividend |
| STW | AU000000STW9 | SPDR S&P/ASX 200 Fund | ETF | ๐ฆ๐บAustralia | Distributing | 30%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Australian Equity |
| XIC | CA46428R1038 | iShares Core S&P/TSX Capped Composite ETF | ETF | ๐จ๐ฆCanada | Distributing | 25%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Canadian Equity |
| VCN | CA92190G1046 | Vanguard FTSE Canada All Cap ETF | ETF | ๐จ๐ฆCanada | Distributing | 25%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Canadian Equity |
| XDV | CA46428B2003 | iShares Canadian Select Dividend ETF | ETF | ๐จ๐ฆCanada | Distributing | 25%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Canadian High Dividend |
| LYMS | FR0010315770 | Amundi CAC 40 UCITS ETF (FR) | UCITS ETF | ๐ซ๐ทFrance | Distributing | 12.8%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | French Equity |
| TNO | FR0007052782 | Lyxor CAC 40 (DR) UCITS ETF | UCITS ETF | ๐ซ๐ทFrance | Distributing | 12.8%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | French Equity |
| EXS1 | DE0005933931 | iShares Core DAX UCITS ETF | UCITS ETF | ๐ฉ๐ชGermany | Distributing | 26.375%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | German Equity |
| EXW1 | DE000A0F5UF5 | iShares NASDAQ-100 UCITS ETF (DE) | UCITS ETF | ๐ฉ๐ชGermany | Distributing | 26.375%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | US Technology |
| EXV6 | DE000A0D8Q07 | iShares STOXX Europe 600 UCITS ETF (DE) | UCITS ETF | ๐ฉ๐ชGermany | Distributing | 26.375%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | European Equity |
| DXET | DE000ETFL011 | Deka DAX UCITS ETF | UCITS ETF | ๐ฉ๐ชGermany | Distributing | 26.375%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | German Equity |
| VWRL | IE00B3RBWM25 | Vanguard FTSE All-World UCITS ETF | UCITS ETF | ๐ฎ๐ชIreland | Distributing | 0%Nothing withheld by the domicile | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Global Equity |
| VUSA | IE00B3XXRP09 | Vanguard S&P 500 UCITS ETF | UCITS ETF | ๐ฎ๐ชIreland | Distributing | 0%Nothing withheld by the domicile | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | US Equity |
| VHYL | IE00B8GKDB10 | Vanguard FTSE All-World High Dividend Yield UCITS ETF | UCITS ETF | ๐ฎ๐ชIreland | Distributing | 0%Nothing withheld by the domicile | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Global High Dividend |
| VWCE | IE00BK5BQT80 | Vanguard FTSE All-World UCITS ETF | UCITS ETF | ๐ฎ๐ชIreland | Accumulating | NonePays out nothing, so nothing to reclaim | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Global Equity |
| VEUR | IE00B945VV12 | Vanguard FTSE Developed Europe UCITS ETF | UCITS ETF | ๐ฎ๐ชIreland | Distributing | 0%Nothing withheld by the domicile | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | European Equity |
| VFEM | IE00B3VVMM84 | Vanguard FTSE Emerging Markets UCITS ETF | UCITS ETF | ๐ฎ๐ชIreland | Distributing | 0%Nothing withheld by the domicile | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Emerging Markets |
| VUAA | IE00BFMXXD54 | Vanguard S&P 500 UCITS ETF | UCITS ETF | ๐ฎ๐ชIreland | Accumulating | NonePays out nothing, so nothing to reclaim | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | US Equity |
| IWDA | IE00B4L5Y983 | iShares Core MSCI World UCITS ETF | UCITS ETF | ๐ฎ๐ชIreland | Accumulating | NonePays out nothing, so nothing to reclaim | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Global Equity |
| CSPX | IE00B5BMR087 | iShares Core S&P 500 UCITS ETF | UCITS ETF | ๐ฎ๐ชIreland | Accumulating | NonePays out nothing, so nothing to reclaim | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | US Equity |
| EIMI | IE00BKM4GZ66 | iShares Core MSCI EM IMI UCITS ETF | UCITS ETF | ๐ฎ๐ชIreland | Accumulating | NonePays out nothing, so nothing to reclaim | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Emerging Markets |
| IEEM | IE00B0M63177 | iShares MSCI EM UCITS ETF | UCITS ETF | ๐ฎ๐ชIreland | Distributing | 0%Nothing withheld by the domicile | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Emerging Markets |
| IDVY | IE00B0M62S72 | iShares Euro Dividend UCITS ETF | UCITS ETF | ๐ฎ๐ชIreland | Distributing | 0%Nothing withheld by the domicile | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | European High Dividend |
| IUKD | IE00B0M63060 | iShares UK Dividend UCITS ETF | UCITS ETF | ๐ฎ๐ชIreland | Distributing | 0%Nothing withheld by the domicile | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | UK High Dividend |
| IHYG | IE00B66F4759 | iShares Euro High Yield Corp Bond UCITS ETF | UCITS ETF | ๐ฎ๐ชIreland | Distributing | 0%Nothing withheld by the domicile | Corporate bond interest is generally paid gross, so little is withheld inside the fund | High Yield Bonds |
| IEDY | IE00B652H904 | iShares Emerging Markets Dividend UCITS ETF | UCITS ETF | ๐ฎ๐ชIreland | Distributing | 0%Nothing withheld by the domicile | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | EM High Dividend |
| SPYD | IE00B6YX5D40 | SPDR S&P US Dividend Aristocrats UCITS ETF | UCITS ETF | ๐ฎ๐ชIreland | Distributing | 0%Nothing withheld by the domicile | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | US High Dividend |
| SPYW | IE00B5M1WJ87 | SPDR S&P Euro Dividend Aristocrats UCITS ETF | UCITS ETF | ๐ฎ๐ชIreland | Distributing | 0%Nothing withheld by the domicile | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | European High Dividend |
| GLDV | IE00B9CQXS71 | SPDR S&P Global Dividend Aristocrats UCITS ETF | UCITS ETF | ๐ฎ๐ชIreland | Distributing | 0%Nothing withheld by the domicile | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Global High Dividend |
| SPYV | IE00BWBXM385 | SPDR S&P 500 Value UCITS ETF | UCITS ETF | ๐ฎ๐ชIreland | Accumulating | NonePays out nothing, so nothing to reclaim | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | US Value |
| EQQQ | IE0032077012 | Invesco EQQQ Nasdaq-100 UCITS ETF | UCITS ETF | ๐ฎ๐ชIreland | Distributing | 0%Nothing withheld by the domicile | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | US Technology |
| HDLV | IE00BKPT2S34 | Invesco S&P 500 High Dividend Low Volatility UCITS ETF | UCITS ETF | ๐ฎ๐ชIreland | Distributing | 0%Nothing withheld by the domicile | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | US High Dividend |
| 1306 | JP3027630007 | NEXT FUNDS TOPIX ETF | ETF | ๐ฏ๐ตJapan | Distributing | 15.315%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Japanese Equity |
| 1321 | JP3027620008 | NEXT FUNDS Nikkei 225 ETF | ETF | ๐ฏ๐ตJapan | Distributing | 15.315%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Japanese Equity |
| X500 | LU0490618542 | Xtrackers S&P 500 Swap UCITS ETF | UCITS ETF | ๐ฑ๐บLuxembourg | Accumulating | NonePays out nothing, so nothing to reclaim | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | US Equity |
| XDWL | LU0274208692 | Xtrackers MSCI World Swap UCITS ETF | UCITS ETF | ๐ฑ๐บLuxembourg | Accumulating | NonePays out nothing, so nothing to reclaim | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Global Equity |
| XMEM | LU0292107645 | Xtrackers MSCI Emerging Markets Swap UCITS ETF | UCITS ETF | ๐ฑ๐บLuxembourg | Accumulating | NonePays out nothing, so nothing to reclaim | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Emerging Markets |
| XDAX | LU0274211480 | Xtrackers DAX UCITS ETF | UCITS ETF | ๐ฑ๐บLuxembourg | Accumulating | NonePays out nothing, so nothing to reclaim | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | German Equity |
| XMEU | LU0274209237 | Xtrackers Euro Stoxx 50 UCITS ETF | UCITS ETF | ๐ฑ๐บLuxembourg | Not confirmed | NoneDepends on the share class (check the KID) | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | European Equity |
| XDJP | LU0274209740 | Xtrackers Nikkei 225 UCITS ETF | UCITS ETF | ๐ฑ๐บLuxembourg | Not confirmed | NoneDepends on the share class (check the KID) | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Japanese Equity |
| UBUM | LU0629459743 | UBS ETF MSCI World UCITS ETF | UCITS ETF | ๐ฑ๐บLuxembourg | Distributing | 0%Nothing withheld by the domicile | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Global Equity |
| UBUS | LU0950668870 | UBS ETF S&P 500 UCITS ETF | UCITS ETF | ๐ฑ๐บLuxembourg | Distributing | 0%Nothing withheld by the domicile | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | US Equity |
| UBEM | LU0480132876 | UBS ETF MSCI Emerging Markets UCITS ETF | UCITS ETF | ๐ฑ๐บLuxembourg | Distributing | 0%Nothing withheld by the domicile | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Emerging Markets |
| CW8 | LU1681043599 | Amundi MSCI World UCITS ETF | UCITS ETF | ๐ฑ๐บLuxembourg | Accumulating | NonePays out nothing, so nothing to reclaim | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Global Equity |
| 500 | LU1681048804 | Amundi S&P 500 UCITS ETF | UCITS ETF | ๐ฑ๐บLuxembourg | Accumulating | NonePays out nothing, so nothing to reclaim | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | US Equity |
| AEEM | LU1681045370 | Amundi MSCI Emerging Markets UCITS ETF | UCITS ETF | ๐ฑ๐บLuxembourg | Accumulating | NonePays out nothing, so nothing to reclaim | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Emerging Markets |
| INGA | NL0011821202 | VanEck Vectors AEX UCITS ETF | UCITS ETF | ๐ณ๐ฑNetherlands | Distributing | 15%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Dutch Equity |
| SMMCHA | CH0008899764 | UBS ETF SMI (CHF) | ETF | ๐จ๐ญSwitzerland | Distributing | 35%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Swiss Equity |
| SPICHA | CH0131872431 | UBS ETF SPI (CHF) | ETF | ๐จ๐ญSwitzerland | Distributing | 35%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Swiss Equity |
| VTI | US9229087690 | Vanguard Total Stock Market ETF | ETF | ๐บ๐ธUnited States | Distributing | 30%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | US Equity |
| VOO | US9229083632 | Vanguard S&P 500 ETF | ETF | ๐บ๐ธUnited States | Distributing | 30%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | US Equity |
| VYM | US9219464065 | Vanguard High Dividend Yield ETF | ETF | ๐บ๐ธUnited States | Distributing | 30%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | US High Dividend |
| VIG | US9219088443 | Vanguard Dividend Appreciation ETF | ETF | ๐บ๐ธUnited States | Distributing | 30%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | US Dividend Growth |
| VT | US9220427424 | Vanguard Total World Stock ETF | ETF | ๐บ๐ธUnited States | Distributing | 30%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Global Equity |
| VEA | US9219438580 | Vanguard FTSE Developed Markets ETF | ETF | ๐บ๐ธUnited States | Distributing | 30%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Developed Markets ex-US |
| VWO | US9220428588 | Vanguard FTSE Emerging Markets ETF | ETF | ๐บ๐ธUnited States | Distributing | 30%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Emerging Markets |
| VXUS | US9219097683 | Vanguard Total International Stock ETF | ETF | ๐บ๐ธUnited States | Distributing | 30%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | International Equity |
| SPY | US78462F1030 | SPDR S&P 500 ETF Trust | ETF | ๐บ๐ธUnited States | Distributing | 30%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | US Equity |
| QQQ | US46090E1038 | Invesco QQQ Trust | ETF | ๐บ๐ธUnited States | Distributing | 30%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | US Technology |
| IVV | US4642872000 | iShares Core S&P 500 ETF | ETF | ๐บ๐ธUnited States | Distributing | 30%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | US Equity |
| IEMG | US46434G1031 | iShares Core MSCI Emerging Markets ETF | ETF | ๐บ๐ธUnited States | Distributing | 30%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Emerging Markets |
| EFA | US4642874659 | iShares MSCI EAFE ETF | ETF | ๐บ๐ธUnited States | Distributing | 30%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | Developed Markets ex-US |
| SCHD | US8085247976 | Schwab US Dividend Equity ETF | ETF | ๐บ๐ธUnited States | Distributing | 30%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | US High Dividend |
| DVY | US4642872265 | iShares Select Dividend ETF | ETF | ๐บ๐ธUnited States | Distributing | 30%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | US High Dividend |
| HDV | US46429B6719 | iShares Core High Dividend ETF | ETF | ๐บ๐ธUnited States | Distributing | 30%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | US High Dividend |
| NOBL | US74347X8314 | ProShares S&P 500 Dividend Aristocrats ETF | ETF | ๐บ๐ธUnited States | Distributing | 30%Treaty reclaim may apply | Portfolio dividends arrive net of source-country tax, absorbed into NAV and not reclaimable by you | US Dividend Aristocrats |
Reading the investor-level column
None - no distribution, so nothing is withheld from you
0% - the domicile withholds nothing on distributions
1-15% - low withholding on distributions
>15% - higher withholding, a treaty reclaim may apply
The fund-level column carries no percentage on purpose. What a fund suffers on its own holdings depends on the portfolio's country weights and on the fund's treaty position in each of them, so a single number per fund would be invented rather than measured.