What is the dividend withholding rate between Australia and Sweden?
Under the Australia-Sweden 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 Sweden's 44 active partners.
Network Comparison
Australia
Rank 40 of 48 active treaties (lowest rate = #1)
Lower rates with: Portugal (15%), Romania (15%), Russia (15%)
Higher rates with: Singapore (15%), Slovak Republic (15%), Thailand (15%)
Sweden
Rank 11 of 44 active treaties (lowest rate = #1)
Lower rates with: Romania (10%), Slovak Republic (10%), Austria (15%)
Higher rates with: Belgium (15%), Canada (15%), Switzerland (15%)