What is the dividend withholding rate between Czech Republic and India?
Under the Czech Republic-India 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 Czech Republic's 34 active treaty partners, and 10% across India's 48 active partners.
Network Comparison
Czech Republic
Rank 6 of 34 active treaties (lowest rate = #1)
Lower rates with: China (10%), Cyprus (10%), France (10%)
Higher rates with: South Korea (10%), Netherlands (10%), Romania (10%)
India
Rank 8 of 48 active treaties (lowest rate = #1)
Lower rates with: Switzerland (10%), China (10%), Colombia (10%)
Higher rates with: Finland (10%), France (10%), Hong Kong (10%)