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What is the dividend withholding rate between Greece and United States?

Under the Greece-United States tax treaty, the withholding rate on dividends is 30% for portfolio investors (general rate). A reduced rate of 30% 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 30% rate compares to a median of 15% across Greece's 29 active treaty partners, and 15% across United States's 64 active partners.

Network Comparison

Greece

Rank 29 of 29 active treaties (lowest rate = #1)

Lower rates with: Turkey (15%), South Africa (15%), Cyprus (25%)

United States

Rank 62 of 64 active treaties (lowest rate = #1)

Lower rates with: Israel (25%), India (25%), Philippines (25%)

Higher rates with: Pakistan (30%), Trinidad and Tobago (30%)

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.

Related Questions: Greece - United States