What is the dividend withholding rate between Czech Republic and South Africa?
Under the Czech Republic-South Africa 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 South Africa's 37 active partners.
Network Comparison
Czech Republic
Rank 34 of 34 active treaties (lowest rate = #1)
Lower rates with: New Zealand (15%), Slovak Republic (15%), United States (15%)
South Africa
Rank 14 of 37 active treaties (lowest rate = #1)
Lower rates with: Canada (15%), Switzerland (15%), Chile (15%)
Higher rates with: Germany (15%), Egypt (15%), Finland (15%)