Dividend tax · United States investor → Australia dividends
United States investor receiving Australia dividends: 15% withholding
If you're a United States resident receiving dividends from a Australia-domiciled company, the Australia tax authority withholds 15% at source under 1982 US-Australia Tax Treaty (as amended 2001 Protocol), Article 10. The statutory non-treaty ceiling is 30% — the bilateral treaty saves you 15 percentage points. Verified 2026-04-19.
Per $100 gross dividend
$85.00 net
$15.00 withheld at source
Treaty rate
15%
vs 30% statutory (saves 15pp)
Verification state
verified
last verified 2026-04-19
Treaty reference
1982 US-Australia Tax Treaty (as amended 2001 Protocol), Article 10
15% on franked or unfranked portfolio dividends.
Source citation
IRS Publication 901 Table 1 (Australia row, Dividends column)
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.
United States resident tax treatment
U.S. persons taxed on worldwide dividend income; qualified dividends at 0/15/20%; ordinary dividends at ordinary rates; foreign tax credit may offset foreign withholding.