What is the dividend withholding rate between Canada and Egypt?
Under the Canada-Egypt tax treaty, the withholding rate on dividends is 15% for portfolio investors (general rate). A reduced rate of 15% 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 Canada's 51 active treaty partners, and 15% across Egypt's 28 active partners.
Network Comparison
Canada
Rank 14 of 51 active treaties (lowest rate = #1)
Lower rates with: Czech Republic (15%), Germany (15%), Denmark (15%)
Higher rates with: Spain (15%), Finland (15%), France (15%)
Egypt
Rank 11 of 28 active treaties (lowest rate = #1)
Lower rates with: Spain (12%), Poland (12%), Australia (15%)
Higher rates with: Switzerland (15%), Germany (15%), France (15%)