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%)