European dividend withholding tax by source country
Choose your tax residence to compare the verified domestic rate, treaty residual rate, reclaim gap, and reclaim deadline for European source countries.
Data last updated 2026-09-27.
| Source country | Domestic WHT | Treaty residual rate | Reclaimable gap | Deadline basis | Sources | Guide |
|---|---|---|---|---|---|---|
| 🇫🇮 Finland | 30% | 0% | 30% | 3 years, Calendar Year End | Open guide | |
| 🇸🇪 Sweden | 30% | 5% | 25% | 5 years, Calendar Year End | Open guide | |
| 🇮🇪 Ireland | 25% | 0% (Ireland law) | 25% | 4 years, Calendar Year End | Open guide | |
| 🇨🇭 Switzerland | 35% | 15% | 20% | 3 years, Calendar Year End | Open guide | |
| 🇧🇪 Belgium | 30% | 10% | 20% | 4 years, Calendar Year End | Open guide | |
| 🇵🇹 Portugal | 28% | 10% | 18% | 2 years, Calendar Year End | Open guide | |
| 🇦🇹 Austria | 27.5% | 10% | 17.5% | 5 years, Calendar Year End | Open guide | |
| 🇩🇰 Denmark | 27% | 15% (Denmark law) | 12% | 5 years, Payment Date | Open guide | |
| 🇩🇪 Germany | 26.4% | 15% | 11.4% | 4 years, Calendar Year End | Open guide | |
| 🇮🇹 Italy | 26% | 15% | 11% | 4 years, Payment Date | Open guide | |
| 🇷🇴 Romania | 16% | 5% | 11% | 5 years, Calendar Year End | Open guide | |
| 🇳🇴 Norway | 25% | 15% | 10% | 5 years, Calendar Year End | Open guide | |
| 🇪🇸 Spain | 19% | 10% | 9% | 4 years, Calendar Year End | Open guide | |
| 🇵🇱 Poland | 19% | 10% | 9% | 5 years, Calendar Year End | Open guide | |
| 🇳🇱 Netherlands | 15% | 10% | 5% | 3 years, Calendar Year End | Open guide | |
| 🇫🇷 France | 12.8% | 15% | 0% | 2 years, Calendar Year End | Open guide | |
| 🇨🇿 Czech Republic | 15% | 15% | 0% | 3 years, Calendar Year End | Open guide | |
| 🇬🇧 United Kingdom | 0% | No treaty refund | None | 4 years, Calendar Year End | Open guide |
Start with the country-pair route
The pair guide explains the applicable source process, residence-country credit context, evidence, and route-specific deadline.
Check the filing window
Deadline basis differs by source country. Use the generated deadline table before preparing a claim.
European reclaim deadlinesEach rate and deadline row comes from the generated treaty and deadline records and links to a country guide. See the methodology and source policy.