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What is the dividend withholding rate between South Korea and Sweden?

Under the South Korea-Sweden 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 South Korea's 48 active treaty partners, and 15% across Sweden's 44 active partners.

Network Comparison

South Korea

Rank 43 of 48 active treaties (lowest rate = #1)

Lower rates with: New Zealand (15%), Pakistan (15%), Portugal (15%)

Higher rates with: Singapore (15%), Turkey (15%), United States (15%)

Sweden

Rank 29 of 44 active treaties (lowest rate = #1)

Lower rates with: Ireland (15%), Israel (15%), Italy (15%)

Higher rates with: Luxembourg (15%), Mexico (15%), Netherlands (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 β€” the residence country may still tax the income. This is not tax advice.

Related Questions: South Korea - Sweden