What is the dividend withholding rate between Chile and Norway?
Under the Chile-Norway 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 Chile's 25 active treaty partners, and 15% across Norway's 40 active partners.
Network Comparison
Chile
Rank 21 of 25 active treaties (lowest rate = #1)
Lower rates with: Ireland (15%), Japan (15%), Netherlands (15%)
Higher rates with: New Zealand (15%), Poland (15%), United States (15%)
Norway
Rank 10 of 40 active treaties (lowest rate = #1)
Lower rates with: Brazil (15%), Canada (15%), Switzerland (15%)
Higher rates with: China (15%), Colombia (15%), Cyprus (15%)