Japan – Slovak Republic Tax Treaty
The Japan-Slovak Republic tax treaty caps withholding on dividends at 15% for portfolio investors and 10% for qualifying direct investment, and interest at 10%. Royalties are taxed at a uniform 10% across all categories. Private pensions are taxable only in the country of residence, with no withholding at source. This is one of 47 active treaties in Japan's network and one of 29 in Slovak Republic's. The general dividend rate of 15% compares to a median of 15% across Japan's network and 15% across Slovak Republic's.
Verified data
Financial Administration Tax Treaties (financnasprava.sk) (Treaty list verified April 2026. Rates from individual treaty texts (Articles 10-12). Slovak Republic charges 7% WHT on dividends and 19% on interest/royalties.)
Withholding Rate Summary
Source: Slovak Republic Treaty Reference| Income Type | Treaty Rate | Statutory Rate (Slovak Republic) |
|---|---|---|
| Dividends (general) Portfolio investors | 15% | 7% |
| Dividends (qualified) Beneficial owner is a company holding >= 10% of voting stock | 10% | 7% |
| Interest Bank interest, bonds, loans | 10%saves 9% | 19% |
| Royalties (avg) Patents, copyright, know-how, film/TV | 10% | — |
| Pensions Private pension distributions | 0% | — |
| Social Security Government social security benefits | 0% | — |
“Treaty Rate” is the maximum withholding permitted under this treaty. The actual effective rate may be lower if domestic law provides a more favorable rate independently. “Statutory Rate (Slovak Republic)” shows the rate that applies when no treaty benefit is claimed. Qualified dividend rate requires: Beneficial owner is a company holding >= 10% of voting stock.
Dividends
The general dividend rate of 15% applies to portfolio investors. A reduced rate of 10% is available when beneficial owner is a company holding >= 10% of voting stock. Without the treaty, the statutory withholding rate on dividends is 7%.
Source: Slovak Republic Treaty Reference
Interest
Interest payments (bank interest, bonds, loans) are subject to 10% withholding under this treaty, compared to the 19% statutory rate. This represents a 9% reduction from the statutory rate.
Source: Slovak Republic Treaty Reference
Royalties
Royalty withholding rates vary by the type of intellectual property. This treaty distinguishes 4 categories, with rates ranging from 10% to 10%.
Source: Slovak Republic Treaty Reference
Pensions & Social Security
Private pension distributions are taxable only in the country of residence, with no withholding at source. Government social security benefits are exempt from source-country withholding.
Source: Slovak Republic Treaty Reference
Comparative Context
🇯🇵Japan's Network
Among Japan's 47 active treaty partners, the 15% general dividend rate ranks 42th (median: 15%).
| Partner | Rate |
|---|---|
| Poland | 15% |
| Russia | 15% |
| Singapore | 15% |
| Slovak Republic (this treaty) | 15% |
| Thailand | 15% |
| Turkey | 15% |
| South Africa | 15% |
🇸🇰Slovak Republic's Network
Among Slovak Republic's 29 active treaty partners, the 15% general dividend rate ranks 26th (median: 15%).
| Partner | Rate |
|---|---|
| Israel | 15% |
| India | 15% |
| Italy | 15% |
| Japan (this treaty) | 15% |
| Norway | 15% |
| United States | 15% |
| South Africa | 15% |