Double Taxation Treaty countries and rates – Sweden
Note: Clearstream Banking provides these rates for information purposes only and does not guarantee that this information is correct, complete and accurate. Clearstream Banking does not assume liability for any damages, direct or indirect, that may arise from the reliance on or the use of this information. The rate as prescribed in the DTT assumes that the beneficial owner does not hold a substantial percentage of the share capital of the company paying the dividend. Different rates may apply for substantial holdings and other specific entities. Please refer to the actual DTT or your tax adviser for further information.
Country | Rate prescribed by the DTT – Dividends (%) | Tax refund available (%) | Prescribed form for tax refund |
Albania | 15 | 15 | SKV 3740 |
Argentina | 15 | 15 | SKV 3740 |
Armenia | 15 | 15 | SKV 3740 |
Australia | 15 | 15 | SKV 3740 |
Austria | 10 | 20 | SKV 3740 |
Azerbaijan | 15 | 15 | SKV 3740 |
Bangladesh | 15 | 15 | SKV 3740 |
Barbados | 15 | 15 | SKV 3740 |
Belarus | 10 | 20 | SKV 3740 |
Belgium | 15 | 15 | SKV 3740 |
Bolivia | 15 | 15 | SKV 3740 |
Bosnia-Herzegovina | 15 | 15 | SKV 3740 |
Botswana | 15 | 15 | SKV 3740 |
Brazil | 25 | 5 | SKV 3740 |
Bulgaria | 10 | 20 | SKV 3740 |
Canada | 15 | 15 | SKV 3740 |
Chile | 10 | 20 | SKV 3740 |
China | 10 | 20 | SKV 3740 |
Chinese Taipei | 10 | 20 | SKV 3740 |
Croatia | 15 | 15 | SKV 3740 |
Cyprus | 15 | 15 | SKV 3740 |
Czech Republic | 10 | 20 | SKV 3740 |
Denmark | 15 | 15 | SKV 3740 |
Egypt | 20 | 10 | SKV 3740 |
Estonia | 15 | 15 | SKV 3740 |
Faeroe Islands | 15 | 15 | SKV 3740 |
Finland | 15 | 15 | SKV 3740 |
France | 15 | 15 | SKV 3740 |
Gambia | 15 | 15 | SKV 3740 |
Georgia | 10 | 20 | SKV 3740 |
Germany | 15 | 15 | SKV 3740 |
Hungary | 15 | 15 | SKV 3740 |
Iceland | 15 | 15 | SKV 3740 |
India | 10 | 20 | SKV 3740 |
Indonesia | 15 | 15 | SKV 3740 |
Ireland | 15 | 15 | SKV 3740 |
Israel | 15 | 15 | SKV 3740 |
Italy | 15 | 15 | SKV 3740 |
Jamaica | 22.5 | 7.5 | SKV 3740 |
Japan | 10 | 20 | SKV 3740 |
Kazakhstan | 15 | 15 | SKV 3740 |
Kenya | 25 | 5 | SKV 3740 |
Korea, Republic of | 15 | 15 | SKV 3740 |
Latvia | 15 | 15 | SKV 3740 |
Lithuania | 15 | 15 | SKV 3740 |
Luxembourg | 15 | 15 | SKV 3740 |
Macedonia | 15 | 15 | SKV 3740 |
Malaysia | 15 | 15 | SKV 3740 |
Malta | 15 | 15 | SKV 3740 |
Mauritius | 15 | 15 | SKV 3740 |
Mexico | 15 | 15 | SKV 3740 |
Montenegro | 15 | 15 | SKV 3740 |
Namibia | 15 | 15 | SKV 3740 |
Netherlands | 15 | 15 | SKV 3740 |
New Zealand | 15 | 15 | SKV 3740 |
Nigeria | 10 | 20 | SKV 3740 |
Norway | 15 | 15 | SKV 3740 |
Pakistan | (-) | 30 | SKV 3740 |
Philippines | 15 | 15 | SKV 3740 |
Poland | 15 | 15 | SKV 3740 |
Romania | 10 | 20 | SKV 3740 |
Russia | 15 | 15 | SKV 3740 |
Saudi Arabia | 10 | 20 | SKV 3740 |
Serbia | 15 | 15 | SKV 3740 |
Singapore | 15 | 15 | SKV 3740 |
Slovak Republic | 10 | 20 | SKV 3740 |
Slovenia | 15 | 15 | SKV 3740 |
South Africa | 15 | 15 | SKV 3740 |
Spain | 15 | 15 | SKV 3740 |
Sri Lanka | 15 | 15 | SKV 3740 |
Switzerland | 15a | 15 | Country-specific form SKV 3742 |
Tanzania | 25 | 5 | SKV 3740 |
Thailand | (-)b | 30 | SKV 3740 |
Trinidad and Tobago | 20 | 10 | SKV 3740 |
Tunisia | 20 | 10 | SKV 3740 |
Turkey | 20 | 10 | SKV 3740 |
Ukraine | 10 | 20 | SKV 3740 |
United Kingdom | 5c | 25 | SKV 3740 |
United States of America | 15 | 15 | SKV 3740 |
Venezuela | 10 | 20 | SKV 3740 |
Vietnam | 15 | 15 | SKV 3740 |
Zambia | 15 | 15 | SKV 3740 |
Zimbabwe | 20 | 10 | SKV 3740 |
a. Residents of Switzerland cannot apply for relief at source or a reclaim using the quick refund or standard procedure via Clearstream Banking, but instead reclaim applications for residents of Switzerland must be filed, by the beneficial owner, directly with the competent tax authority. This is following an agreement between the Tax Authorities of Sweden and Switzerland dated 17 August 1993 that regulates treaty benefits and the reclaim process. Under this agreement, treaty benefits are only possible through tax reclaim.
b. The domestic rate applies; there is no reduction under the treaty.
c. UK tax resident individuals are not eligible to apply for relief at source or quick refund via Clearstream Banking. However, such beneficial owners may request a standard reclaim.