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Withholding Tax

Which statutory withholding tax rate applies to the dividend income in my account?

Answer

The (statutory) dividend withholding tax rate that applies to dividends received on your investments depends on the rules of the source country and the nature of the product. Below you can find a general overview of the statutory rates that apply to the dividend income per source country. Note that dividend distributions are subject to rules and regulations and that the applied tax rate can differ from the rate in this table based on the event date of the dividend payment.

 

  Dividend withholding tax %   Dividend withholding tax %
Australia 30.00% Italy 26.00%
Austria 27.50% Japan 15.315%*
Belgium 30.00% The Netherlands 15.00%
Canada 25.00% Norway 25.00%
China 10.00% Poland 19.00%
Czech Republic 35.00% Portugal 35.00%
Denmark 27.00% Spain 19.00%
Finland 35.00% Sweden 30.00%
France 25.00% Switzerland 35.00%
Germany 26.375%* Turkey 10.00%
Greece 5.00% United Kingdom 0.00%
Hong Kong 0.00% United States 30.00%
Ireland 25.00%    
* Effective rate, including surtax.
** Overview per 15-05-2023. The above is of a general nature and cannot be considered exhaustive.  Although this table has been compiled with the utmost care, DEGIRO does not accept any responsibility for its content and no legal claims can be derived from it. We advise you to consult your own tax advisor before taking any decision on the basis of this information.

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