What is the dividend withholding rate between Portugal and Sweden?
Under the Portugal-Sweden tax treaty, the withholding rate on dividends is 10% 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 10% rate compares to a median of 15% across Portugal's 28 active treaty partners, and 15% across Sweden's 44 active partners.
Network Comparison
Portugal
Rank 7 of 28 active treaties (lowest rate = #1)
Lower rates with: Japan (10%), Mexico (10%), Netherlands (10%)
Higher rates with: Austria (15%), Australia (15%), Belgium (15%)
Sweden
Rank 7 of 44 active treaties (lowest rate = #1)
Lower rates with: Egypt (10%), India (10%), Japan (10%)
Higher rates with: Romania (10%), Slovak Republic (10%), Austria (15%)