Japan Dividend Withholding Tax
Complete guide for international investors โ rates, reclaim deadlines, and which forms to file.
Last updated 2026-09-27
Japan withholds 20.3% 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 by filing a refund claim with the National Tax Agency (NTA) within 5 years. Treaty rates for investors resident elsewhere range from 5% to 15%; the most common, 10%, leaves 10.3 percentage points to recover.
- Standard Dividend WHT
- 20.3%
- Most Common Treaty Rate
- 10%
- Reclaimable at That Rate
- 10.3%
- Reclaim Deadline
- 5yr
Form Form 11 โ Refund of Overpaid Withholding Tax (Japan, NTA1VGX150010010)
Calculate your refund from JapanAbout Japan's Withholding Tax
Japan withholds 20.315% on dividends (15.315% national + 5% local). Treaty countries can reclaim to reduced rates (often 10%). Japan has a 5-year reclaim window but the process involves Japanese-language forms.
Available Forms
Official fileable form. Filing channel: the Japanese withholding agent, who completes and certifies Section 4 and files it with their own district tax office.
Deadline: 5 years
Reclaim by Investor Residence Country
How much investors from each country can reclaim from Japan's 20.3% withholding tax. Click your residence country for a detailed guide.
| Your residence country | Standard WHT | Treaty rate | Reclaimable | |
|---|---|---|---|---|
| ๐ช๐ธSpain | 20.3% | 5% | 15.3% | |
| ๐บ๐ธUnited States | 20.3% | 10% | 10.3% | |
| ๐ฌ๐งUnited Kingdom | 20.3% | 10% | 10.3% | |
| ๐ซ๐ทFrance | 20.3% | 10% | 10.3% | |
| ๐ณ๐ฑNetherlands | 20.3% | 10% | 10.3% | |
| ๐ง๐ชBelgium | 20.3% | 10% | 10.3% | |
| ๐จ๐ญSwitzerland | 20.3% | 10% | 10.3% | |
| ๐ธ๐ชSweden | 20.3% | 10% | 10.3% | |
| ๐ฆ๐นAustria | 20.3% | 10% | 10.3% | |
| ๐ต๐นPortugal | 20.3% | 10% | 10.3% | |
| ๐ต๐ฑPoland | 20.3% | 10% | 10.3% | |
| ๐ฆ๐บAustralia | 20.3% | 10% | 10.3% | |
| ๐ฉ๐ชGermany | 20.3% | 15% | 5.3% | |
| ๐ฎ๐นItaly | 20.3% | 15% | 5.3% | |
| ๐ณ๐ดNorway | 20.3% | 15% | 5.3% | |
| ๐ฉ๐ฐDenmark | 20.3% | 15% | 5.3% | |
| ๐ซ๐ฎFinland | 20.3% | 15% | 5.3% | |
| ๐ฎ๐ชIreland | 20.3% | 15% | 5.3% | |
| ๐ฑ๐บLuxembourg | 20.3% | 15% | 5.3% | |
| ๐จ๐ฆCanada | 20.3% | 15% | 5.3% | |
| ๐ธ๐ฌSingapore | 20.3% | 15% | 5.3% |
* 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 Japan withholding tax
- 1
Confirm the tax withheld
Check your dividend voucher or broker statement โ Japan should show 20.3% 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 Form 11 โ Refund of Overpaid Withholding Tax (Japan, NTA1VGX150010010)
Fill in the Japan reclaim form with your dividend amounts and the tax withheld.
- 4
Submit before the deadline
File your claim with the National Tax Agency (NTA) within 5 years.
Frequently asked questions
How much Japan dividend withholding tax can I reclaim?
Japan withholds 20.3%. Treaty rates for investors resident elsewhere range from 5% to 15%; the most common, 10%, leaves 10.3 percentage points to recover. Your exact treaty rate depends on your country of residence.
What is the deadline to reclaim Japan withholding tax?
5 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 Japan withholding tax?
Form 11 โ Refund of Overpaid Withholding Tax (Japan, NTA1VGX150010010) โ Official fileable form. Filing channel: the Japanese withholding agent, who completes and certifies Section 4 and files it with their own district tax office.. It is submitted to the National Tax Agency (NTA).
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 Japan withholding tax?
Tax Reclaim generates the exact form you need, pre-filled with your dividend data.
Calculate your refund from Japan โ freeNo account needed for the estimate ยท filing documents from โฌ9.99/year