United States Dividend Withholding Tax
Complete guide for international investors — rates, reclaim deadlines, and which forms to file.
Last updated 2026-06-15
United States 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 Internal Revenue Service (IRS) within 3 years.
About United States's Withholding Tax
The US withholds 30% on dividends and interest paid to non-resident aliens. Most treaty countries can reclaim to 15% by filing Form 1040-NR (or W-8BEN to reduce withholding at source). The US has extensive tax treaty coverage.
Available Forms
US nonresident alien income tax return for reclaiming excess withholding
Deadline: 3 years
Reclaim by Investor Residence Country
How much investors from each country can reclaim from United States's 30.0% withholding tax. Click your residence country for a detailed guide.
| Your residence country | Standard WHT | Treaty rate | Reclaimable | |
|---|---|---|---|---|
| 🇬🇧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% | |
| 🇦🇺Australia | 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 United States withholding tax
- 1
Confirm the tax withheld
Check your dividend voucher or broker statement — United States 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 Form 1040-NR
Fill in the United States reclaim form with your dividend amounts and the tax withheld.
- 4
Submit before the deadline
File your claim with the Internal Revenue Service (IRS) within 3 years.
Frequently asked questions
How much United States dividend withholding tax can I reclaim?
United States 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 United States withholding tax?
3 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 States withholding tax?
Form 1040-NR — US nonresident alien income tax return for reclaiming excess withholding. It is submitted to the Internal Revenue Service (IRS).
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 States withholding tax?
Tax Reclaim generates the exact form you need, pre-filled with your dividend data.
Start your claim — it's free