What is the dividend withholding rate between Japan and Slovak Republic?
Under the Japan-Slovak Republic 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 Japan's 47 active treaty partners, and 15% across Slovak Republic's 29 active partners.
Network Comparison
Japan
Rank 42 of 47 active treaties (lowest rate = #1)
Lower rates with: Poland (15%), Russia (15%), Singapore (15%)
Higher rates with: Thailand (15%), Turkey (15%), South Africa (15%)
Slovak Republic
Rank 26 of 29 active treaties (lowest rate = #1)
Lower rates with: Israel (15%), India (15%), Italy (15%)
Higher rates with: Norway (15%), United States (15%), South Africa (15%)