Dividend tax rates by country

How this table is built

Owner-managers care about dividend tax as much as corporate tax: a low CIT with high dividend WHT can still produce a poor combined rate. This table surfaces the dividend headline and withholding field from each country profile.

Cross-border structures also depend on treaties and participation exemptions. Use the country page for domestic vs foreign dividend distinctions.

Educational only — treaty claims need entity-level analysis.

How to read the columns

• Headline dividend tax is the main shareholder-level or domestic dividend figure.
• WHT column shows withholding when published separately (often for non-residents).
• 0% under a one-tier system usually means corporate tax already sat on the profits.
• Compare with corporate-tax rates when estimating combined founder take-home.

Important caveats

• Treaty rates can undercut domestic WHT for qualifying non-residents.
• Participation exemptions often need holding period and ownership tests.
• Personal tax residence of the shareholder may still tax foreign dividends.

Coverage: 91 countries in this table · 26 show a 0% sort key in structured data · Data from country tax pages · Methodology · Editorial policy

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Frequently asked questions