What is the dividend withholding rate between Bangladesh and United States?
Under the Bangladesh-United States tax treaty, the withholding rate on dividends is 15% for portfolio investors (general rate). A reduced rate of 10% 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 Bangladesh's 1 active treaty partners, and 15% across United States's 64 active partners.
Network Comparison
Bangladesh
Rank 1 of 1 active treaties (lowest rate = #1)
United States
Rank 14 of 64 active treaties (lowest rate = #1)
Lower rates with: Austria (15%), Australia (15%), Barbados (15%)
Higher rates with: Belgium (15%), Canada (15%), Switzerland (15%)
Sources
- United States Treaty Reference(treaty text)
- IRS Table 1 (Withholding Rates)(rate table)
Data last reviewed: 2026-04-07