What is the dividend withholding rate between Canada and Sweden?
Under the Canada-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 Canada's 51 active treaty partners, and 15% across Sweden's 44 active partners.
Network Comparison
Canada
Rank 42 of 51 active treaties (lowest rate = #1)
Lower rates with: Poland (15%), Portugal (15%), Romania (15%)
Higher rates with: Singapore (15%), Slovak Republic (15%), Thailand (15%)
Sweden
Rank 13 of 44 active treaties (lowest rate = #1)
Lower rates with: Austria (15%), Australia (15%), Belgium (15%)
Higher rates with: Switzerland (15%), Colombia (15%), Cyprus (15%)