What is the dividend withholding rate between Chile and South Africa?
Under the Chile-South Africa 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 South Africa's 37 active partners.
Network Comparison
Chile
Rank 25 of 25 active treaties (lowest rate = #1)
Lower rates with: New Zealand (15%), Poland (15%), United States (15%)
South Africa
Rank 13 of 37 active treaties (lowest rate = #1)
Lower rates with: Australia (15%), Canada (15%), Switzerland (15%)
Higher rates with: Czech Republic (15%), Germany (15%), Egypt (15%)