What is the dividend withholding rate between India and Sweden?
Under the India-Sweden tax treaty, the withholding rate on dividends is 10% 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 10% rate compares to a median of 10% across India's 48 active treaty partners, and 15% across Sweden's 44 active partners.
Network Comparison
India
Rank 24 of 48 active treaties (lowest rate = #1)
Lower rates with: Poland (10%), Romania (10%), Russia (10%)
Higher rates with: Vietnam (10%), South Africa (10%), Australia (15%)
Sweden
Rank 5 of 44 active treaties (lowest rate = #1)
Lower rates with: China (10%), Czech Republic (10%), Egypt (10%)
Higher rates with: Japan (10%), Portugal (10%), Romania (10%)