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What is the dividend withholding rate between Norway and Slovak Republic?

Under the Norway-Slovak Republic tax treaty, the withholding rate on dividends is 15% for portfolio investors (general rate). A reduced rate of 5% 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 Norway's 40 active treaty partners, and 15% across Slovak Republic's 29 active partners.

Network Comparison

Norway

Rank 37 of 40 active treaties (lowest rate = #1)

Lower rates with: Portugal (15%), Sweden (15%), Singapore (15%)

Higher rates with: United States (15%), Vietnam (15%), South Africa (15%)

Slovak Republic

Rank 27 of 29 active treaties (lowest rate = #1)

Lower rates with: India (15%), Italy (15%), Japan (15%)

Higher rates with: United States (15%), South Africa (15%)

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: Norway - Slovak Republic