What is the dividend withholding rate between United Kingdom and Israel?
Under the United Kingdom-Israel tax treaty, the withholding rate on dividends is 15% 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 15% rate compares to a median of 15% across United Kingdom's 54 active treaty partners, and 15% across Israel's 24 active partners.
Network Comparison
United Kingdom
Rank 31 of 54 active treaties (lowest rate = #1)
Lower rates with: Hungary (15%), Indonesia (15%), Ireland (15%)
Higher rates with: India (15%), Italy (15%), South Korea (15%)
Israel
Rank 12 of 24 active treaties (lowest rate = #1)
Lower rates with: Czech Republic (15%), Germany (15%), France (15%)
Higher rates with: Greece (15%), Hungary (15%), Italy (15%)