United States Dividend Withholding Tax
Complete guide for international investors โ rates, reclaim deadlines, and which forms to file.
Last updated 2026-09-27
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 by filing a refund claim with the Internal Revenue Service (IRS) within 3 years. Treaty rates for investors resident elsewhere range from 10% to 15%; the most common, 15%, leaves 15.0 percentage points to recover.
- Standard Dividend WHT
- 30.0%
- Most Common Treaty Rate
- 15%
- Reclaimable at That Rate
- 15.0%
- Reclaim Deadline
- 3yr
Form Form 1040-NR โ Non-Resident Alien Income Tax Return (USA)
Calculate your refund from United StatesAbout United States's Withholding Tax
The US statutory fallback is 30% on dividends and taxable FDAP interest paid to non-resident aliens. Qualifying portfolio interest and certain bank or deposit interest are generally exempt. Most treaty countries can reclaim dividend withholding to 15% by filing Form 1040-NR (or W-8BEN to reduce withholding at source).
Available Forms
Official fileable form. Filing channel: the IRS (Form 1040-NR, with Schedule NEC + Form 1042-S). Requires an SSN or ITIN (Form W-7); attach Form 1042-S.
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 | |
|---|---|---|---|---|
| ๐ฏ๐ตJapan | 30.0% | 10% | 20.0% | |
| ๐ฌ๐งUnited Kingdom | 30.0% | 15% | 15.0% | |
| ๐ฉ๐ชGermany | 30.0% | 15% | 15.0% | |
| ๐ซ๐ทFrance | 30.0% | 15% | 15.0% | |
| ๐ช๐ธSpain | 30.0% | 15% | 15.0% | |
| ๐ณ๐ฑNetherlands | 30.0% | 15% | 15.0% | |
| ๐ง๐ชBelgium | 30.0% | 15% | 15.0% | |
| ๐จ๐ญSwitzerland | 30.0% | 15% | 15.0% | |
| ๐ฎ๐นItaly | 30.0% | 15% | 15.0% | |
| ๐ธ๐ชSweden | 30.0% | 15% | 15.0% | |
| ๐ณ๐ดNorway | 30.0% | 15% | 15.0% | |
| ๐ฉ๐ฐDenmark | 30.0% | 15% | 15.0% | |
| ๐ซ๐ฎFinland | 30.0% | 15% | 15.0% | |
| ๐ฆ๐นAustria | 30.0% | 15% | 15.0% | |
| ๐ต๐นPortugal | 30.0% | 15% | 15.0% | |
| ๐ฎ๐ชIreland | 30.0% | 15% | 15.0% | |
| ๐ต๐ฑPoland | 30.0% | 15% | 15.0% | |
| ๐ฑ๐บLuxembourg | 30.0% | 15% | 15.0% | |
| ๐ฆ๐บAustralia | 30.0% | 15% | 15.0% | |
| ๐จ๐ฆCanada | 30.0% | 15% | 15.0% | |
| ๐ธ๐ฌSingapore | 30.0% | No treaty refund | Not applicable |
* 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 โ 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 โ Non-Resident Alien Income Tax Return (USA)
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%. Treaty rates for investors resident elsewhere range from 10% to 15%; the most common, 15%, leaves 15.0 percentage points to recover. 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 โ Non-Resident Alien Income Tax Return (USA) โ Official fileable form. Filing channel: the IRS (Form 1040-NR, with Schedule NEC + Form 1042-S). Requires an SSN or ITIN (Form W-7); attach Form 1042-S.. 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.
Calculate your refund from United States โ freeNo account needed for the estimate ยท filing documents from โฌ9.99/year