Japan Dividend Withholding Tax
Complete guide for international investors โ rates, reclaim deadlines, and which forms to file.
Last updated 2026-08-30
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 the applicable verified treaty rate โ an amount determined by the verified treaty rate โ by filing a refund claim with the National Tax Agency (NTA) within 5 years.
About 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
Application for refund of overpaid Japanese withholding tax on dividends/interest (NTA1VGX150010010)
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 | |
|---|---|---|---|---|
| Pair-specific treaty rates are not published until the official evidence is verified. | ||||
* 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
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%. Investors resident in tax-treaty countries can usually reclaim down to the applicable verified treaty rate โ an amount determined by the verified treaty rate โ subject to verified treaty evidence. 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 Application for refund of overpaid Japanese withholding tax on dividends/interest (NTA1VGX150010010). 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.
Start your claim โ it's free