Dividend Withholding Tax in the United Kingdom

Dividend Withholding Tax in the United Kingdom

The United Kingdom does not levy withholding tax on dividends, except for dividend distributions from real estate investment trusts “REITs” which are subject to 20% UK dividend withholding tax.

UK dividend withholding tax recovery

How to get a refund of UK dividend withholding tax?

While the UK does not normally levy dividend withholding tax, qualifying non-residents have the opportunity to claim repayment of some or all of the tax that is deducted from property income dividends that are paid by UK-REITs under a number of double taxation agreements.

Detailed information on UK dividend withholding tax on REIT distributions can be found here: https://www.gov.uk/guidance/double-taxation-relief-for-companies#property-income-distributions-paid-by-uk-real-estate-investment-trusts-reits.  

Learn more about what dividend tax withholding is or about dividend tax withholding in other countries.

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