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What is the dividend withholding rate between Chile and China?

Under the Chile-China tax treaty, the withholding rate on dividends is 10% for portfolio investors (general rate). A reduced rate of 10% 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 10% rate compares to a median of 15% across Chile's 25 active treaty partners, and 10% across China's 47 active partners.

Network Comparison

Chile

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

Higher rates with: Spain (10%), Italy (10%), South Korea (10%)

China

Rank 6 of 47 active treaties (lowest rate = #1)

Lower rates with: Austria (10%), Belgium (10%), Switzerland (10%)

Higher rates with: Cyprus (10%), Czech Republic (10%), Denmark (10%)

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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