What is the dividend withholding rate between China and Hungary?
Under the China-Hungary tax treaty, the withholding rate on dividends is 10% 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 10% rate compares to a median of 10% across China's 47 active treaty partners, and 15% across Hungary's 31 active partners.
Network Comparison
China
Rank 17 of 47 active treaties (lowest rate = #1)
Lower rates with: United Kingdom (10%), Greece (10%), Hong Kong (10%)
Higher rates with: Indonesia (10%), Ireland (10%), India (10%)
Hungary
Rank 3 of 31 active treaties (lowest rate = #1)
Lower rates with: Austria (10%), Switzerland (10%)
Higher rates with: Greece (10%), India (10%), Italy (10%)