What is the dividend withholding rate between Chile and Colombia?
Under the Chile-Colombia tax treaty, the withholding rate on dividends is 15% for portfolio investors (general rate). A reduced rate of 5% 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 Chile's 25 active treaty partners, and 15% across Colombia's 19 active partners.
Network Comparison
Chile
Rank 13 of 25 active treaties (lowest rate = #1)
Lower rates with: Brazil (15%), Canada (15%), Switzerland (15%)
Higher rates with: Germany (15%), Denmark (15%), France (15%)
Colombia
Rank 8 of 19 active treaties (lowest rate = #1)
Lower rates with: Portugal (10%), Canada (15%), Switzerland (15%)
Higher rates with: Czech Republic (15%), Germany (15%), France (15%)