{
  "dataset": "us-stock-tax-by-country",
  "description": "US dividend withholding rate and US estate-tax treaty status by country of residence, for non-US investors.",
  "default_dividend_withholding_rate": 0.3,
  "nra_estate_exemption_usd": 60000,
  "sources": [
    {
      "label": "IRS Publication 901 — U.S. Tax Treaties",
      "url": "https://www.irs.gov/individuals/international-taxpayers/tax-treaty-tables",
      "retrieved": "2026-07"
    },
    {
      "label": "IRS — Estate tax for nonresidents not citizens of the United States",
      "url": "https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax-for-nonresidents-not-citizens-of-the-united-states",
      "retrieved": "2026-07"
    }
  ],
  "countries": [
    {
      "country": "South Korea",
      "country_ko": "대한민국",
      "dividend_withholding_rate": 0.15,
      "us_estate_tax_treaty": false
    },
    {
      "country": "Japan",
      "country_ko": "일본",
      "dividend_withholding_rate": 0.1,
      "us_estate_tax_treaty": true
    },
    {
      "country": "United Kingdom",
      "country_ko": "영국",
      "dividend_withholding_rate": 0.15,
      "us_estate_tax_treaty": true
    },
    {
      "country": "Canada",
      "country_ko": "캐나다",
      "dividend_withholding_rate": 0.15,
      "us_estate_tax_treaty": true
    },
    {
      "country": "Australia",
      "country_ko": "호주",
      "dividend_withholding_rate": 0.15,
      "us_estate_tax_treaty": true
    },
    {
      "country": "Germany",
      "country_ko": "독일",
      "dividend_withholding_rate": 0.15,
      "us_estate_tax_treaty": true
    },
    {
      "country": "France",
      "country_ko": "프랑스",
      "dividend_withholding_rate": 0.15,
      "us_estate_tax_treaty": true
    },
    {
      "country": "Ireland",
      "country_ko": "아일랜드",
      "dividend_withholding_rate": 0.15,
      "us_estate_tax_treaty": true
    },
    {
      "country": "Netherlands",
      "country_ko": "네덜란드",
      "dividend_withholding_rate": 0.15,
      "us_estate_tax_treaty": true
    },
    {
      "country": "Switzerland",
      "country_ko": "스위스",
      "dividend_withholding_rate": 0.15,
      "us_estate_tax_treaty": true
    },
    {
      "country": "Singapore",
      "country_ko": "싱가포르",
      "dividend_withholding_rate": 0.3,
      "us_estate_tax_treaty": false
    },
    {
      "country": "Hong Kong",
      "country_ko": "홍콩",
      "dividend_withholding_rate": 0.3,
      "us_estate_tax_treaty": false
    }
  ]
}