What is the dividend withholding rate between Czech Republic and Singapore?
Under the Czech Republic-Singapore tax treaty, the withholding rate on dividends is 10% 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 10% rate compares to a median of 15% across Czech Republic's 34 active treaty partners, and 15% across Singapore's 42 active partners.
Network Comparison
Czech Republic
Rank 12 of 34 active treaties (lowest rate = #1)
Lower rates with: Romania (10%), Russia (10%), Sweden (10%)
Higher rates with: Turkey (10%), Australia (15%), Belgium (15%)
Singapore
Rank 6 of 42 active treaties (lowest rate = #1)
Lower rates with: Saudi Arabia (5%), China (10%), Cyprus (10%)
Higher rates with: Spain (10%), Finland (10%), Hong Kong (10%)