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 | Reclaim your money |
|---|---|---|---|---|---|---|---|
| 🇫🇮 Finland | 30% | 0% | 30% | 3 years, Calendar Year End | See country guide | View guide | Start free |
| 🇸🇪 Sweden | 30% | 5% | 25% | 5 years, Calendar Year End | See country guide | View guide | Start free |
| 🇮🇪 Ireland | 25% | 0% | 25% | 4 years, Calendar Year End | See country guide | View guide | Start free |
| 🇨🇭 Switzerland | 35% | 15% | 20% | 3 years, Calendar Year End | Swiss FTA ePortal or the official residence-country form | View guide | Start free |
| 🇧🇪 Belgium | 30% | 10% | 20% | 4 years, Calendar Year End | See country guide | View guide | Start free |
| 🇵🇹 Portugal | 28% | 10% | 18% | 2 years, Calendar Year End | See country guide | View guide | Start free |
| 🇦🇹 Austria | 27.5% | 10% | 17.5% | 5 years, Calendar Year End | See country guide | View guide | Start free |
| 🇺🇸 United States | 30% | 15% | 15% | 3 years, Us Special | See country guide | View guide | Start free |
| 🇦🇺 Australia | 30% | 15% | 15% | 4 years, Payment Date | See country guide | View guide | Start free |
| 🇩🇰 Denmark | 27% | 15% | 12% | 5 years, Payment Date | See country guide | View guide | Start free |
| 🇩🇪 Germany | 26.4% | 15% | 11.4% | 4 years, Calendar Year End | BZSt application process for non-resident capital-income refunds | View guide | Start free |
| 🇮🇹 Italy | 26% | 15% | 11% | 4 years, Payment Date | See country guide | View guide | Start free |
| 🇷🇴 Romania | 16% | 5% | 11% | 5 years, Calendar Year End | Payer-mediated | View guide | Start free |
| 🇯🇵 Japan | 20.3% | 10% | 10.3% | 5 years, Payment Date | See country guide | View guide | Start free |
| 🇳🇴 Norway | 25% | 15% | 10% | 5 years, Calendar Year End | See country guide | View guide | Start free |
| 🇨🇦 Canada | 25% | 15% | 10% | 2 years, Calendar Year End | See country guide | View guide | Start free |
| 🇮🇳 India | 20% | 10% | 10% | Not applicable | Declaration before payment | View guide | Start free |
| 🇮🇱 Israel | 25% | 15% | 10% | 6 years, Calendar Year End | Declaration before payment | View guide | Start free |
| 🇨🇱 Chile | 44.5% | 35% | 9.5% | 3 years, Calendar Year End | Residence-country credit only | View guide | Start free |
| 🇪🇸 Spain | 19% | 10% | 9% | 4 years, Calendar Year End | See country guide | View guide | Start free |
| 🇵🇱 Poland | 19% | 10% | 9% | 5 years, Calendar Year End | See country guide | View guide | Start free |
| 🇰🇷 South Korea | 22% | 15% | 7% | 5 years, Payment Date | See country guide | View guide | Start free |
| 🇳🇱 Netherlands | 15% | 10% | 5% | 3 years, Calendar Year End | See country guide | View guide | Start free |
| 🇫🇷 France | 12.8% | 15% | 0% | 2 years, Calendar Year End | See country guide | View guide | Start free |
| 🇨🇿 Czech Republic | 15% | 15% | 0% | 3 years, Calendar Year End | Free-text request | View guide | Start free |
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
Withholding tax guides by source country
- 🇨🇭 Switzerland withholding tax guide
- 🇩🇪 Germany withholding tax guide
- 🇫🇷 France withholding tax guide
- 🇸🇪 Sweden withholding tax guide
- 🇩🇰 Denmark withholding tax guide
- 🇧🇪 Belgium withholding tax guide
- 🇦🇹 Austria withholding tax guide
- 🇫🇮 Finland withholding tax guide
- 🇳🇱 Netherlands withholding tax guide
- 🇳🇴 Norway withholding tax guide
- 🇵🇹 Portugal withholding tax guide
- 🇪🇸 Spain withholding tax guide
- 🇮🇹 Italy withholding tax guide
- 🇮🇪 Ireland withholding tax guide
- 🇬🇧 United Kingdom withholding tax guide
- 🇺🇸 United States withholding tax guide
- 🇨🇦 Canada withholding tax guide
- 🇦🇺 Australia withholding tax guide
- 🇯🇵 Japan withholding tax guide
- 🇵🇱 Poland withholding tax guide
- 🇷🇴 Romania withholding tax guide
- 🇨🇿 Czech Republic withholding tax guide
- 🇮🇳 India withholding tax guide
- 🇰🇷 South Korea withholding tax guide
- 🇮🇱 Israel withholding tax guide
- 🇨🇱 Chile withholding tax guide
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 2026-09-27. Each row links to its country guide; the selected pair links to its treaty and deadline source records. See the methodology and source policy.