Dividend Withholding Tax Checker for Australian Investors
Check whether the tax withheld from your foreign dividends is higher than the treaty rate for Australian residents, and what to do next.
Check your dividend
Where the company is based, not where its shares are listed. A US-listed company can be based in another country.
What does your dividend statement show? (optional)
Gross means before any tax. Use the same currency for both. If the statement combines taxes from two countries, enter only the part paid to the country you chose. The amounts you enter stay in your browser.
Your result
Choose a country to see the rates and a result.
Was this result helpful?
Rates at a glance
Standard rate is what the source country withholds by default. Treaty rate is the cap for Australian residents. All of these are researched from published sources and have not yet been verified by filing a claim.
Swipe sideways to see every column.
| Country | Standard rate | Treaty rate | Possible gap | Status |
|---|---|---|---|---|
| Italy | 26% | 15% | 11 points | Researched |
| Germany | 26.375% | 15% | 11.4 points | Researched |
| Denmark | 27% | 15% | 12 points | Researched |
| Canada | 25% | 15% | 10 points | Researched |
| Spain | 19% | 15% | 4 points | Researched |
| Switzerland | 35% | 15% | 20 points | Researched |
| South Korea | 22% | 15% | 7 points | Researched |
| Netherlands | 15% | 15% | None | Researched |
| United Kingdom | 0% | 0% | None | Researched |
| United States | 30% | 15% | Handled by your broker | Researched |
| France | Not checked | Not checked | Not confirmed | Researched |
South Korea: sources show 20% national tax, and 22% includes the local surtax. Treaty rates come from PwC's table of Australia's treaties, which covers payments from Australia, so a rate that applies both ways is assumed.
Questions
How do I find the tax that was withheld?
Your broker's dividend statement shows the gross dividend and the tax withheld. Enter both in the same currency. If the statement combines taxes from two countries, enter only the part paid to the country you chose.
Why does the country depend on where the company is based?
Withholding tax follows the country the dividend comes from, which is the company's home country, not the exchange it is listed on. A US-listed company can be based elsewhere, and some companies have tax withheld by more than one country.
Why don't ETFs and managed funds work here?
Funds are handled differently, so this checker and the guide don't cover them. Your fund's annual tax statement is the place to look.
How reliable are the rates?
They are researched from published sources and have not yet been verified by filing a claim in each country. Standard rates come from rate tables, company pages and depositary notices. The treaty rate comes from PwC's table of Australia's treaties, which covers payments from Australia. Treaty dividend articles normally apply both ways, but each treaty text hasn't been read for this direction. Check the sources before relying on a result.
What happens next if the checker says I may be overpaying?
The next step is a claim to the foreign tax office, supported by a certificate from the ATO. The Italy calculator shows the amounts and the deadline, and the guide walks through the steps. Playbooks for the other countries are being added.
Is this tax advice?
No. It is general information and an estimate. Your actual refund depends on your circumstances. For advice on your situation, speak to a registered tax agent.
Covers the ATO certificate, a full Italy walkthrough and the Australian-side steps for every country. Other country playbooks arrive as free updates.
Sources
- PwC: Australia withholding taxes (treaty rates; payments from Australia)
- KPMG: Australia–Germany treaty, dividend rate
- BASF: ADR taxation FAQ (German rate and ADR reclaims)
- Third-party standard rate table (Canada, Denmark, Germany, Italy, Korea, Spain, Switzerland)
- Agenzia delle Entrate: conventions for the avoidance of double taxation (Italy)
- Danish Tax Agency: claiming a refund of Danish dividend tax
- German Federal Central Tax Office (BZSt): refund of withholding tax
- Swiss Federal Tax Administration: Australia
Check the rates above against these sources before relying on a result.