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Dividend tax · Australia investor → United Kingdom dividends

Australia investor receiving United Kingdom dividends: 0% withholding

If you're a Australia resident receiving dividends from a United Kingdom-domiciled company, United Kingdom does not withhold tax on them (UK domestic tax law — no WHT on ordinary portfolio dividends to non-residents). Verified 2026-04-19.

Per $100 gross dividend
$100.00 net
$0.00 withheld at source
Treaty rate
0%
vs 0% statutory (saves 0pp)
Verification state
verified
last verified 2026-04-19

Treaty reference

UK domestic tax law — no WHT on ordinary portfolio dividends to non-residents

0% UK withholding on ordinary portfolio dividends. UK REIT PIDs (20% WHT) are an exception that treaty-reduces under bilateral treaties.

Source citation

HMRC guidance: UK-resident companies pay dividends gross; no UK withholding tax on ordinary dividends to non-UK residents

Treaty rates shown are typical statutory withholding rates for direct portfolio investment. Actual rates depend on holding period, ownership percentage, investor type (individual vs. pension vs. mutual fund), limitation-on-benefits tests, and other factors. Consult a qualified tax professional for your specific situation.

Australia resident tax treatment

Australian residents include foreign dividends in assessable income; foreign income tax offset (FITO) available.

Other payer countries for Australia investors

See all payer countries for Australia investors →

Other investor countries receiving United Kingdom dividends

Educational summary. NOT tax advice. Tax rules change and interact with personal circumstances (account type, residency, domicile, double-tax treaty provisions). For your specific situation, consult a qualified tax professional in your country of residence.

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