What is the dividend withholding rate between China and Saudi Arabia?
Under the China-Saudi Arabia tax treaty, the withholding rate on dividends is 5% 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 5% rate compares to a median of 10% across China's 47 active treaty partners, and 5% across Saudi Arabia's 23 active partners.
Network Comparison
China
Rank 1 of 47 active treaties (lowest rate = #1)
Higher rates with: United Arab Emirates (7%), Austria (10%), Belgium (10%)
Saudi Arabia
Rank 5 of 23 active treaties (lowest rate = #1)
Lower rates with: Austria (5%), Australia (5%), Switzerland (5%)
Higher rates with: Germany (5%), Egypt (5%), Spain (5%)