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%)