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What is the dividend withholding rate between Israel and Slovak Republic?

Under the Israel-Slovak Republic 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 Israel's 24 active treaty partners, and 15% across Slovak Republic's 29 active partners.

Network Comparison

Israel

Rank 22 of 24 active treaties (lowest rate = #1)

Lower rates with: Philippines (15%), Portugal (15%), Sweden (15%)

Higher rates with: South Africa (15%), United States (25%)

Slovak Republic

Rank 23 of 29 active treaties (lowest rate = #1)

Lower rates with: United Kingdom (15%), Hungary (15%), Ireland (15%)

Higher rates with: India (15%), Italy (15%), Japan (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.

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