Australia Dividend Withholding Tax
Complete guide for international investors — rates, reclaim deadlines, and which forms to file.
Last updated 2026-06-15
Australia withholds 30.0% on dividends paid to non-resident investors. If you live in a country with a tax treaty, you can reclaim the difference between that rate and your treaty rate (typically 15%) — up to 15.0 percentage points — by filing a refund claim with the Australian Taxation Office (ATO) within 4 years.
About Australia's Withholding Tax
Australia withholds 30% on unfranked dividends to non-residents. Franked dividends (where Australian corporate tax has already been paid) carry imputation credits that can offset the WHT. Interest is 10% WHT for non-residents.
Available Forms
Application for refund of Australian withholding tax on dividends
Reclaim by Investor Residence Country
How much investors from each country can reclaim from Australia's 30.0% withholding tax. Click your residence country for a detailed guide.
| Your residence country | Standard WHT | Treaty rate | Reclaimable | |
|---|---|---|---|---|
| 🇺🇸United States | 30.0% | 15% | 15.0% | |
| 🇬🇧United Kingdom | 30.0% | 15% | 15.0% | |
| 🇩🇪Germany | 30.0% | 15% | 15.0% | |
| 🇫🇷France | 30.0% | 15% | 15.0% | |
| 🇪🇸Spain | 30.0% | 15% | 15.0% | |
| 🇳🇱Netherlands | 30.0% | 15% | 15.0% | |
| 🇧🇪Belgium | 30.0% | 15% | 15.0% | |
| 🇨🇭Switzerland | 30.0% | 15% | 15.0% | |
| 🇮🇹Italy | 30.0% | 15% | 15.0% | |
| 🇸🇪Sweden | 30.0% | 15% | 15.0% | |
| 🇳🇴Norway | 30.0% | 15% | 15.0% | |
| 🇩🇰Denmark | 30.0% | 15% | 15.0% | |
| 🇫🇮Finland | 30.0% | 15% | 15.0% | |
| 🇦🇹Austria | 30.0% | 15% | 15.0% | |
| 🇵🇹Portugal | 30.0% | 15% | 15.0% | |
| 🇮🇪Ireland | 30.0% | 15% | 15.0% | |
| 🇵🇱Poland | 30.0% | 15% | 15.0% | |
| 🇱🇺Luxembourg | 30.0% | 15% | 15.0% | |
| 🇨🇦Canada | 30.0% | 15% | 15.0% | |
| 🇸🇬Singapore | 30.0% | 15% | 15.0% | |
| 🇯🇵Japan | 30.0% | 15% | 15.0% |
* Treaty rates shown are standard DTT dividend rates. Lower rates may apply to substantial shareholdings. Consult your tax advisor for your specific situation.
How to reclaim Australia withholding tax
- 1
Confirm the tax withheld
Check your dividend voucher or broker statement — Australia should show 30.0% withheld at source.
- 2
Get a certificate of tax residence
Request a certificate of tax residence from your home country's tax authority for the year the dividend was paid.
- 3
Complete AU Refund Form
Fill in the Australia reclaim form with your dividend amounts and the tax withheld.
- 4
Submit before the deadline
File your claim with the Australian Taxation Office (ATO) within 4 years.
Frequently asked questions
How much Australia dividend withholding tax can I reclaim?
Australia withholds 30.0%. Investors resident in tax-treaty countries can usually reclaim down to a 15% treaty rate — about 15.0 percentage points — leaving 15% as final tax. Your exact treaty rate depends on your country of residence.
What is the deadline to reclaim Australia withholding tax?
4 years, counted (in most cases) from the end of the year the dividend was paid. After the deadline the claim is time-barred and the overpaid tax cannot be recovered.
Which form do I use to reclaim Australia withholding tax?
AU Refund Form — Application for refund of Australian withholding tax on dividends. It is submitted to the Australian Taxation Office (ATO).
Do I need a certificate of tax residence?
Yes. Most tax authorities require a certificate of tax residence from your home country to grant the reduced treaty rate on a withholding tax reclaim.
Ready to reclaim your Australia withholding tax?
Tax Reclaim generates the exact form you need, pre-filled with your dividend data.
Start your claim — it's free