What is the dividend withholding rate between Australia and Brazil?
Under the Australia-Brazil tax treaty, the withholding rate on dividends is 0% for portfolio investors (general rate). A reduced rate of 0% applies when the beneficial owner is a company holding a qualifying ownership stake (typically 10% or more of voting stock). Note that the reduced rate requires the recipient to file the appropriate treaty benefit claim form before payment. This 0% rate compares to a median of 15% across Australia's 48 active treaty partners, and 15% across Brazil's 25 active partners.
Network Comparison
Australia
Rank 1 of 48 active treaties (lowest rate = #1)
Higher rates with: Saudi Arabia (5%), United Arab Emirates (15%), Austria (15%)
Brazil
Rank 1 of 25 active treaties (lowest rate = #1)
Higher rates with: Germany (0%), France (0%), India (0%)