What is the dividend withholding rate between Australia and Hungary?
Under the Australia-Hungary tax treaty, the withholding rate on dividends is 15% for portfolio investors (general rate). A reduced rate of 5% 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 15% rate compares to a median of 15% across Australia's 48 active treaty partners, and 15% across Hungary's 31 active partners.
Network Comparison
Australia
Rank 21 of 48 active treaties (lowest rate = #1)
Lower rates with: United Kingdom (15%), Greece (15%), Hong Kong (15%)
Higher rates with: Indonesia (15%), Ireland (15%), Israel (15%)
Hungary
Rank 13 of 31 active treaties (lowest rate = #1)
Lower rates with: Poland (10%), Russia (10%), Singapore (10%)
Higher rates with: Belgium (15%), Brazil (15%), Canada (15%)