What is the dividend withholding rate between Slovak Republic and South Africa?
Under the Slovak Republic-South Africa 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 Slovak Republic's 29 active treaty partners, and 15% across South Africa's 37 active partners.
Network Comparison
Slovak Republic
Rank 29 of 29 active treaties (lowest rate = #1)
Lower rates with: Japan (15%), Norway (15%), United States (15%)
South Africa
Rank 36 of 37 active treaties (lowest rate = #1)
Lower rates with: Romania (15%), Russia (15%), Sweden (15%)
Higher rates with: United States (15%)