Answer
The withholding tax rate is dependent on the rules of the source country and the nature of the income. Below you can find an overview of the statutory tax rates applied to dividend income per source country:
| Dividend tax % | Dividend 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% |
| Czech Republic | 35.00% | Poland | 19.00% |
| Denmark | 27.00% | Portugal | 35.00% |
| Finland | 50.00% | Singapore | 0.00% |
| France | 28.00% | Spain | 19.00% |
| Germany | 26.375%* | Sweden | 30.00% |
| Greece | 5.00% | Switzerland | 35.00% |
| Hong Kong | 0.00% | Turkey | 15.00% |
| Hungary | 15.00% | United Kingdom | 0.00% |
| Ireland | 25.00% | United States | 30.00% |
| * Effective rate, including surtax. |
| ** Overview per 1-1-2020. There can be exceptions. |
| *** 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. |