What is the dividend withholding rate between Malaysia and Pakistan?
Under the Malaysia-Pakistan tax treaty, the withholding rate on dividends is 15% for portfolio investors (general rate). A reduced rate of 15% 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 10% across Malaysia's 24 active treaty partners, and 15% across Pakistan's 28 active partners.
Network Comparison
Malaysia
Rank 23 of 24 active treaties (lowest rate = #1)
Lower rates with: Japan (15%), South Korea (15%), New Zealand (15%)
Higher rates with: Philippines (25%)
Pakistan
Rank 19 of 28 active treaties (lowest rate = #1)
Lower rates with: India (15%), Italy (15%), South Korea (15%)
Higher rates with: Netherlands (15%), Norway (15%), Poland (15%)