Tax rate for qualified dividend income
29 Jun 2004 Congress has reduced the individual tax rate on "qualified dividend income" (" QDI") to the same rate that applies to long-term capital gains. 31 Jul 2017 Long-term capital gains and qualified dividends, however, receive preferential tax rates compared to wage and salary income. Taxpayers in the Payers of income that deduct withholding tax under Article 194 (dividends and liquidation quotas) must pay the due taxes as follows: within three months from the