What is the dividend withholding rate between Norway and Pakistan?
Under the Norway-Pakistan tax treaty, the withholding rate on dividends is 15% for portfolio investors (general rate). A reduced rate of 15% 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 Norway's 40 active treaty partners, and 15% across Pakistan's 28 active partners.
Network Comparison
Norway
Rank 32 of 40 active treaties (lowest rate = #1)
Lower rates with: Netherlands (15%), New Zealand (15%), Philippines (15%)
Higher rates with: Poland (15%), Portugal (15%), Sweden (15%)
Pakistan
Rank 21 of 28 active treaties (lowest rate = #1)
Lower rates with: South Korea (15%), Malaysia (15%), Netherlands (15%)
Higher rates with: Poland (15%), Sweden (15%), Singapore (15%)