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What is the dividend withholding rate between Australia and Brazil?

Under the Australia-Brazil tax treaty, the withholding rate on dividends is 0% for portfolio investors (general rate). A reduced rate of 0% 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 0% rate compares to a median of 15% across Australia's 48 active treaty partners, and 15% across Brazil's 25 active partners.

Network Comparison

Australia

Rank 1 of 48 active treaties (lowest rate = #1)

Higher rates with: Saudi Arabia (5%), United Arab Emirates (15%), Austria (15%)

Brazil

Rank 1 of 25 active treaties (lowest rate = #1)

Higher rates with: Germany (0%), France (0%), India (0%)

Sources

Data last reviewed: 2026-04-07

Important: Treaty rates require proper claim forms (e.g., IRS Form W-8BEN for U.S. treaties, HMRC DT-Individual for U.K. treaties, CRA Form NR301 for Canadian treaties) filed before payment. Limitation on Benefits (LOB) provisions may restrict eligibility. A 0% withholding rate does not mean no tax — the residence country may still tax the income. This is not tax advice.

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