What is the dividend withholding rate between United Kingdom and Indonesia?
Under the United Kingdom-Indonesia tax treaty, the withholding rate on dividends is 15% 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 15% rate compares to a median of 15% across United Kingdom's 54 active treaty partners, and 15% across Indonesia's 31 active partners.
Network Comparison
United Kingdom
Rank 29 of 54 active treaties (lowest rate = #1)
Lower rates with: Hong Kong (15%), Croatia (15%), Hungary (15%)
Higher rates with: Ireland (15%), Israel (15%), India (15%)
Indonesia
Rank 13 of 31 active treaties (lowest rate = #1)
Lower rates with: Germany (15%), Spain (15%), France (15%)
Higher rates with: India (15%), Italy (15%), Japan (15%)