What is the dividend withholding rate between Malaysia and United States?
Under the Malaysia-United States tax treaty, the withholding rate on dividends is 0% for portfolio investors (general rate). A reduced rate of 0% 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 0% rate compares to a median of 10% across Malaysia's 24 active treaty partners, and 15% across United States's 64 active partners.
Network Comparison
Malaysia
Rank 7 of 24 active treaties (lowest rate = #1)
Lower rates with: Netherlands (0%), Singapore (0%), Turkey (0%)
Higher rates with: Vietnam (0%), Saudi Arabia (5%), United Arab Emirates (10%)
United States
Rank 4 of 64 active treaties (lowest rate = #1)
Lower rates with: United Arab Emirates (0%), Brazil (0%), Hong Kong (0%)
Higher rates with: Saudi Arabia (5%), Bulgaria (10%), China (10%)