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What is the dividend withholding rate between Czech Republic and Norway?

Under the Czech Republic-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 Czech Republic's 34 active treaty partners, and 15% across Norway's 40 active partners.

Network Comparison

Czech Republic

Rank 30 of 34 active treaties (lowest rate = #1)

Lower rates with: Israel (15%), Italy (15%), Japan (15%)

Higher rates with: New Zealand (15%), Slovak Republic (15%), United States (15%)

Norway

Rank 14 of 40 active treaties (lowest rate = #1)

Lower rates with: China (15%), Colombia (15%), Cyprus (15%)

Higher rates with: Germany (15%), Denmark (15%), Egypt (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 — the residence country may still tax the income. This is not tax advice.

Related Questions: Czech Republic - Norway