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What is the dividend withholding rate between China and Sweden?

Under the China-Sweden tax treaty, the withholding rate on dividends is 10% 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 10% rate compares to a median of 10% across China's 47 active treaty partners, and 15% across Sweden's 44 active partners.

Network Comparison

China

Rank 33 of 47 active treaties (lowest rate = #1)

Lower rates with: Portugal (10%), Romania (10%), Russia (10%)

Higher rates with: Singapore (10%), Slovak Republic (10%), Turkey (10%)

Sweden

Rank 2 of 44 active treaties (lowest rate = #1)

Lower rates with: Chile (10%)

Higher rates with: Czech Republic (10%), Egypt (10%), India (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 β€” the residence country may still tax the income. This is not tax advice.

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