What is the dividend withholding rate between Sweden and Singapore?
Under the Sweden-Singapore tax treaty, the withholding rate on dividends is 15% for portfolio investors (general rate). A reduced rate of 5% 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 Sweden's 44 active treaty partners, and 15% across Singapore's 42 active partners.
Network Comparison
Sweden
Rank 39 of 44 active treaties (lowest rate = #1)
Lower rates with: Pakistan (15%), Poland (15%), Russia (15%)
Higher rates with: Thailand (15%), Turkey (15%), United States (15%)
Singapore
Rank 39 of 42 active treaties (lowest rate = #1)
Lower rates with: Norway (15%), New Zealand (15%), Pakistan (15%)
Higher rates with: Turkey (15%), United States (15%), Philippines (25%)