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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%)

Sources

Data last reviewed: 2026-04-07

Important: Treaty rates require proper claim forms (e.g., IRS Form W-8BEN for U.S. treaties, HMRC DT-Individual for U.K. treaties, CRA Form NR301 for Canadian treaties) filed before payment. Limitation on Benefits (LOB) provisions may restrict eligibility. A 0% withholding rate does not mean no tax β€” the residence country may still tax the income. This is not tax advice.

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