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Dividend Withholding Tax in the United Kingdom

Explore how the UK handles dividend withholding tax, especially for REITs, and discover potential relief options for non-residents.

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.

Double tax treaties and Possible Relief Methods

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 several double taxation agreements.

Detailed information on UK dividend withholding tax on REIT distributions can be found here.

Jeroen van der Wal

Business Development Representative

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