United Kingdom Dividend Withholding Tax
Complete guide for international investors — rates, reclaim deadlines, and which forms to file.
Last updated 2026-06-15
United Kingdom withholds 0.0% 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 0.0 percentage points — by filing a refund claim with the HM Revenue & Customs (HMRC) within 4 years.
About United Kingdom's Withholding Tax
The UK does not withhold tax on dividends paid to non-residents. Interest may have 20% WHT depending on the instrument. UK investors frequently need to reclaim WHT from foreign countries where they own shares.
Available Forms
Foreign income pages of the Self Assessment tax return — for UK residents with foreign income
Reclaim by Investor Residence Country
How much investors from each country can reclaim from United Kingdom's 0.0% withholding tax. Click your residence country for a detailed guide.
| Your residence country | Standard WHT | Treaty rate | Reclaimable | |
|---|---|---|---|---|
| 🇺🇸United States | 0.0% | 15% | None | |
| 🇩🇪Germany | 0.0% | 15% | None | |
| 🇫🇷France | 0.0% | 15% | None | |
| 🇪🇸Spain | 0.0% | 15% | None | |
| 🇳🇱Netherlands | 0.0% | 15% | None | |
| 🇧🇪Belgium | 0.0% | 15% | None | |
| 🇨🇭Switzerland | 0.0% | 15% | None | |
| 🇮🇹Italy | 0.0% | 15% | None | |
| 🇸🇪Sweden | 0.0% | 15% | None | |
| 🇳🇴Norway | 0.0% | 15% | None | |
| 🇩🇰Denmark | 0.0% | 15% | None | |
| 🇫🇮Finland | 0.0% | 15% | None | |
| 🇦🇹Austria | 0.0% | 15% | None | |
| 🇵🇹Portugal | 0.0% | 15% | None | |
| 🇮🇪Ireland | 0.0% | 15% | None | |
| 🇵🇱Poland | 0.0% | 15% | None | |
| 🇱🇺Luxembourg | 0.0% | 15% | None | |
| 🇦🇺Australia | 0.0% | 15% | None | |
| 🇨🇦Canada | 0.0% | 15% | None | |
| 🇸🇬Singapore | 0.0% | 15% | None | |
| 🇯🇵Japan | 0.0% | 15% | None |
* 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 United Kingdom withholding tax
- 1
Confirm the tax withheld
Check your dividend voucher or broker statement — United Kingdom should show 0.0% 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 SA106
Fill in the United Kingdom reclaim form with your dividend amounts and the tax withheld.
- 4
Submit before the deadline
File your claim with the HM Revenue & Customs (HMRC) within 4 years.
Frequently asked questions
How much United Kingdom dividend withholding tax can I reclaim?
United Kingdom withholds 0.0%. Investors resident in tax-treaty countries can usually reclaim down to a 15% treaty rate — about 0.0 percentage points — leaving 15% as final tax. Your exact treaty rate depends on your country of residence.
What is the deadline to reclaim United Kingdom 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 United Kingdom withholding tax?
SA106 — Foreign income pages of the Self Assessment tax return — for UK residents with foreign income. It is submitted to the HM Revenue & Customs (HMRC).
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 United Kingdom withholding tax?
Tax Reclaim generates the exact form you need, pre-filled with your dividend data.
Start your claim — it's free