What is the dividend withholding rate between Czech Republic and Russia?
Under the Czech Republic-Russia 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 Russia's 27 active partners.
Network Comparison
Czech Republic
Rank 10 of 34 active treaties (lowest rate = #1)
Lower rates with: South Korea (10%), Netherlands (10%), Romania (10%)
Higher rates with: Sweden (10%), Singapore (10%), Turkey (10%)
Russia
Rank 5 of 27 active treaties (lowest rate = #1)
Lower rates with: Belgium (10%), China (10%), Cyprus (10%)
Higher rates with: Denmark (10%), Hungary (10%), India (10%)