What is the dividend withholding rate between Sweden and United States?
Under the Sweden-United States 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 United States's 64 active partners.
Network Comparison
Sweden
Rank 42 of 44 active treaties (lowest rate = #1)
Lower rates with: Singapore (15%), Thailand (15%), Turkey (15%)
Higher rates with: Vietnam (15%), South Africa (15%)
United States
Rank 48 of 64 active treaties (lowest rate = #1)
Lower rates with: New Zealand (15%), Poland (15%), Portugal (15%)
Higher rates with: Singapore (15%), Slovenia (15%), Slovak Republic (15%)
Sources
- United States Treaty Reference(treaty text)
- IRS Table 1 (Withholding Rates)(rate table)
Data last reviewed: 2026-04-07