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What is the dividend withholding rate between Romania and Sweden?

Under the Romania-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 Romania's 30 active treaty partners, and 15% across Sweden's 44 active partners.

Network Comparison

Romania

Rank 11 of 30 active treaties (lowest rate = #1)

Lower rates with: Japan (10%), South Korea (10%), Norway (10%)

Higher rates with: Slovak Republic (10%), United States (10%), Australia (15%)

Sweden

Rank 8 of 44 active treaties (lowest rate = #1)

Lower rates with: India (10%), Japan (10%), Portugal (10%)

Higher rates with: Slovak Republic (10%), Austria (15%), Australia (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.

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