Investing
Dividends from US stocks and Form W-8BEN: how much tax a Ukrainian pays
US tax with and without W-8BEN, the form field by field, 9% and 5% in Ukraine, the IRS transcript for a credit, declaring, REITs and accumulating ETFs.
Form W-8BEN: what it means
W-8BEN is an IRS form in which a foreign individual confirms non-US status and claims a reduced treaty rate of US tax on dividends.
W-8BEN is a form of the US Internal Revenue Service (IRS) for individuals who are neither US citizens nor US tax residents. With it an investor confirms foreign status and claims a reduced tax rate under the double tax treaty between the US and their country.
Without the form, a broker withholds 30% from dividends of US companies. For residents of Ukraine the treaty rate is 15%: the form lists the RNOKPP as the foreign tax number and Ukraine on line 9. A US tax number is not needed for this.
The form goes to the broker, not the IRS. It is valid until the end of the third calendar year after signing, and if circumstances change a new one must be provided within 30 days. The reduced rate does not apply to dividends from real estate investment trusts (REITs) for Ukrainians.
In detail, with examples: Dividends from US stocks and Form W-8BEN: how much tax a Ukrainian pays
Related terms
Investment profit Ex-dividend date ETF (exchange-traded fund)
Figures used here
- US tax on dividends for Ukrainian residents with Form W-8BEN15%
- Default US tax on dividends for foreigners30%
Checked against official sources on November 11, 2026. When a figure changes, it is updated on every page of the site.
Spotted a mistake or an outdated figure? Let us know and we will check it against the primary source and fix it.
Write to redaktsiia@wm2.com.ua: what is wrong and, if possible, a source with the correct information. In Gmail or your mail app the page address will already be in the message.
Read more