United States investor receiving United Kingdom dividends: 0% withholding
If you're a United States 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.
Treaty reference
0% UK withholding on ordinary portfolio dividends. The 2001 US-UK Tax Treaty Article 10 sets a 15% ceiling, but UK's domestic rate is 0% so the treaty ceiling is not reached. EXCEPTION: UK REIT Property Income Distributions (PIDs) carry 20% UK withholding which treaty-reduces to 15% for US residents — this cell applies to ordinary corporate dividends only.
Source citation
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.