Foreign dividend withholding tax guide
The source country may withhold tax before your dividend reaches your account. Your residence-country treaty can set a lower residual rate. The difference may be recovered from the source country, credited on your domestic return, or avoided when your payer applies relief at source.
Three ways to reduce double withholding
Source-country refund
The source country refunds the amount withheld above the treaty residual rate after you submit its process and evidence.
Residence-country tax credit
Your domestic return may credit foreign tax paid against tax on the same income, subject to domestic limits.
Relief at source
A payer or broker applies the treaty rate before payment, so you do not wait for a source-country refund.
Selected country pair
Verified source-country comparison
Rates below use the selected residence country, United Kingdom. Rows without a verified treaty rate or deadline source stay out of this table.
| Source country | Domestic WHT | Treaty residual rate for chosen residence | Reclaimable gap | Deadline basis | Filing method | Guide |
|---|---|---|---|---|---|---|
| 🇺🇸 United States | 30% | 15% | 15% | 3 years, Us Special | See country guide | View guide |
| 🇦🇺 Australia | 30% | 15% | 15% | 4 years, Payment Date | See country guide | View guide |
| 🇷🇴 Romania | 16% | 5% | 11% | 5 years, Calendar Year End | Payer-mediated | View guide |
| 🇨🇦 Canada | 25% | 15% | 10% | 2 years, Calendar Year End | See country guide | View guide |
| 🇮🇳 India | 20% | 10% | 10% | Not applicable | Declaration before payment | View guide |
| 🇳🇱 Netherlands | 15% | 15% | 0% | 3 years, Calendar Year End | See country guide | View guide |
Evidence checklist
- Dividend voucher or broker statement showing the gross dividend and tax withheld
- Certificate of tax residence for the payment year
- Payment record that links the income to the claimant
- The source-country form or residence-country tax-return section for the route you choose
Calculate your foreign tax recovery
Enter your dividend and withholding details to compare the source-country gap with the tax route available to you.
Treaty and deadline rows were generated from verified records last updated 2026-08-30. Each row links to its country guide; the selected pair links to its treaty and deadline source records. See the methodology and source policy.