{"url":"https://etfiq.com/learn/non-us-holders","section":"learn","title":"US ETF Dividend Withholding Tax by Country | ETFIQ","description":"The US withholds 30% of ETF dividends paid abroad. Treaty rates for 65 countries from the IRS, and US estate tax for non-residents.","as_of":"Oct 30, 2026","structured_data":[{"@type":"Dataset","@id":"https://etfiq.com/learn/non-us-holders#treaty-rates","name":"Dividend rates in US tax treaties","url":"https://etfiq.com/learn/non-us-holders","description":"As of Oct 30, 2026, the IRS lists 53 treaty countries whose rate on US dividends is 10% to 25%. With no treaty, the US withholds 30% of dividends paid to holders outside the US.","isBasedOn":"https://www.irs.gov/pub/irs-lbi/tax-treaty-table-1.pdf","dateModified":"2026-10-30","creator":{"@type":"Organization","name":"ETFIQ","url":"https://etfiq.com"},"license":"https://etfiq.com/license/","publisher":{"@id":"https://etfiq.com/#org"},"isAccessibleForFree":true,"inLanguage":"en","creativeWorkStatus":"Published","distribution":[{"@type":"DataDownload","encodingFormat":"application/json","contentUrl":"https://etfiq.com/data/alternatives.json"},{"@type":"DataDownload","encodingFormat":"application/json","contentUrl":"https://etfiq.com/data/core.json"},{"@type":"DataDownload","encodingFormat":"application/json","contentUrl":"https://etfiq.com/data/crypto.json"},{"@type":"DataDownload","encodingFormat":"application/json","contentUrl":"https://etfiq.com/data/funds.json"},{"@type":"DataDownload","encodingFormat":"application/json","contentUrl":"https://etfiq.com/data/income.json"},{"@type":"DataDownload","encodingFormat":"application/json","contentUrl":"https://etfiq.com/data/leverage.json"},{"@type":"DataDownload","encodingFormat":"application/json","contentUrl":"https://etfiq.com/data/thematic.json"}]},{"@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"ETFIQ","item":"https://etfiq.com/"},{"@type":"ListItem","position":2,"name":"Learn","item":"https://etfiq.com/learn/"},{"@type":"ListItem","position":3,"name":"US ETFs for holders outside the US","item":"https://etfiq.com/learn/non-us-holders"}]},{"@type":"WebPage","name":"US ETF Dividend Withholding Tax by Country","description":"The US withholds 30% of ETF dividends paid abroad. Treaty rates for 65 countries from the IRS, and US estate tax for non-residents.","url":"https://etfiq.com/learn/non-us-holders","dateModified":"2026-10-30","isPartOf":{"@type":"WebSite","name":"ETFIQ","url":"https://etfiq.com"},"speakable":{"@type":"SpeakableSpecification","cssSelector":[".lede"]},"publisher":{"@id":"https://etfiq.com/#org"}}],"characters":3981,"truncated":false,"content":"ETFIQ / Learn / US ETFs for holders outside the US \n On this page\n Dividend withholding Treaty rates by country Interest-related and short-term gain dividends US estate tax Distributing or accumulating Where to next \n US ETFs for holders outside the US: withholding, treaties and estate tax\n As of Oct 30, 2026, the IRS lists 53 treaty countries whose rate on US dividends is 10% to 25%. With no treaty, the US withholds 30% of dividends paid to holders outside the US.\n Dividend withholding\n A US fund pays its dividends after US tax is withheld. With no treaty the rate is 30% ( IRS Publication 515 ). A tax treaty can set a lower rate for residents of that country. The IRS lists each treaty's rate in Tax Treaty Table 1 (revised May 2023). The treaties with Hungary and Russia no longer reduce it ( Publication 515 ).\n Treaty rates by country\n Dividend rates in US tax treaties, from IRS Tax Treaty Table 1, read Oct 30, 2026. The portfolio rate applies to most holders; the direct rate applies to a company holding a large stake. Country Portfolio rate Direct rate \n Armenia 30% 30% \n Australia 15% 5% \n Austria 15% 5% \n Azerbaijan 30% 30% \n Bangladesh 15% 10% \n Barbados 15% 5% \n Belarus 30% 30% \n Belgium 15% 5% \n Bulgaria 10% 5% \n Canada 15% 5% \n Chile 15% 15% \n China, People's Rep of 10% 10% \n Cyprus 15% 5% \n Czech Republic 15% 5% \n Denmark 15% 5% \n Egypt 15% 5% \n Estonia 15% 5% \n Finland 15% 5% \n France 15% 5% \n Georgia 30% 30% \n Germany 15% 5% \n Greece 30% 30% \n Iceland 15% 5% \n India 25% 15% \n Indonesia 15% 10% \n Ireland 15% 5% \n Israel 25% 12.5% \n Italy 15% 5% \n Jamaica 15% 10% \n Japan 10% 5% \n Kazakhstan 15% 5% \n Korea, South 15% 10% \n Kyrgyzstan 30% 30% \n Latvia 15% 5% \n Lithuania 15% 5% \n Luxembourg 15% 5% \n Malta 15% 5% \n Mexico 10% 5% \n Moldova 30% 30% \n Morocco 15% 10% \n Netherlands 15% 5% \n New Zealand 15% 5% \n Norway 15% 15% \n Pakistan 30% 15% \n Philippines 25% 20% \n Poland 15% 5% \n Portugal 15% 5% \n Romania 10% 10% \n Slovak Republic 15% 5% \n Slovenia 15% 5% \n South Africa 15% 5% \n Spain 15% 5% \n Sri Lanka 15% 15% \n Sweden 15% 5% \n Switzerland 15% 5% \n Tajikistan 30% 30% \n Thailand 15% 10% \n Trinidad & Tobago 30% 30% \n Tunisia 20% 14% \n Turkey 20% 15% \n Turkmenistan 30% 30% \n Ukraine 15% 5% \n United Kingdom 15% 5% \n Uzbekistan 30% 30% \n Venezuela 15% 5% \n Interest-related and short-term gain dividends\n A US fund may label part of its dividends as interest-related or short-term capital gain dividends. Certain of those parts are exempt from this withholding ( IRS Publication 515 ).\n US estate tax\n Stock of US corporations counts as US property for the estate of a person who is neither a US citizen nor a US resident. Such an estate files a US estate tax return when its US property is over $60,000 ( IRS, Instructions for Form 706-NA , read Oct 30, 2026). An estate tax treaty can change this.\n Distributing or accumulating\n US ETFs are distributing funds: a fund taxed as a regulated investment company pays out at least 90% of its taxable income each year ( 26 U.S.C. 852 ).\n Where to next\n Learn All funds A to Z Reading an income ETF Return of capital in income ETFs Standards and sources Facts as the IRS publishes them, with the date each was read. Not tax advice.\n\n Cite this page. ETFIQ, US ETFs for holders outside the US: withholding, treaties and estate tax, data as of Oct 30, 2026. https://etfiq.com/learn/non-us-holders Free to use with attribution for data ETFIQ computes; issuer data stays under its owner's terms. The underlying files are at Open data .\n Other forms Plain ETFIQ, US ETFs for holders outside the US: withholding, treaties and estate tax, data as of Oct 30, 2026. https://etfiq.com/learn/non-us-holders APA ETFIQ. (Oct 30, 2026). US ETFs for holders outside the US: withholding, treaties and estate tax. Retrieved from https://etfiq.com/learn/non-us-holders Markdown [US ETFs for holders outside the US: withholding, treaties and estate tax (ETFIQ, Oct 30, 2026)](https://etfiq.com/learn/non-us-holders)","source":"ETFIQ, independent ETF data. Recomputed nightly from public filings and prices.","publisher":{"@id":"https://etfiq.com/#org","name":"ETFIQ","url":"https://etfiq.com"},"license":"https://etfiq.com/license/","license_text":"Data ETFIQ computes is free to use with attribution: ETFIQ (etfiq.com). Issuer data stays under its owner's terms.","citation":"ETFIQ, US ETFs for holders outside the US: withholding, treaties and estate tax, data as of Oct 30, 2026. https://etfiq.com/learn/non-us-holders"}