Dividend tax · Belgium investor → United Kingdom dividends

Belgium investor receiving United Kingdom dividends: 0% withholding

If you're a Belgium resident receiving dividends from a United Kingdom-domiciled company, the United Kingdom tax authority withholds 0% at source under UK domestic tax law — no WHT on ordinary portfolio dividends to non-residents. The statutory non-treaty ceiling is 0% — the bilateral treaty saves you 0 percentage points. Verified 2026-04-19.

Per $100 gross dividend

$100.00 net

$0.00 withheld at source

Treaty rate

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 are a 20% exception.

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HMRC guidance

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.

Belgium resident tax treatment

Belgian residents: 30% withholding is typically final for dividends; foreign tax credit available under treaties.

Other payer countries for Belgium investors

See all payer countries for Belgium investors →

Treaty reference

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Belgium resident tax treatment

Other payer countries for Belgium investors

Other investor countries receiving United Kingdom dividends