{"slug":"us-dividend-taxes-for-ukrainian-investors","qid":"net_by_scenario","label":"net_by_scenario","post_title":"us-dividend-taxes-for-ukrainian-investors","post_url":"/blog/lang/uk/us-dividend-taxes-for-ukrainian-investors#q-net_by_scenario","columns":["scenario","gross_100sh_usd","us_withheld_usd","ua_tax_usd","net_usd","net_pct"],"rows":[{"scenario":"W-8BEN, залік підтверджено","gross_100sh_usd":210,"us_withheld_usd":31.5,"ua_tax_usd":10.5,"net_usd":168,"net_pct":80},{"scenario":"W-8BEN, без довідки","gross_100sh_usd":210,"us_withheld_usd":31.5,"ua_tax_usd":29.4,"net_usd":149.1,"net_pct":71},{"scenario":"Без W-8BEN, залік підтверджено","gross_100sh_usd":210,"us_withheld_usd":63,"ua_tax_usd":10.5,"net_usd":136.5,"net_pct":65},{"scenario":"Без W-8BEN, без довідки","gross_100sh_usd":210,"us_withheld_usd":63,"ua_tax_usd":29.4,"net_usd":117.6,"net_pct":56}],"shape":"table","sql":"WITH\n(\n    SELECT round(sum(cash_amount) * 100, 2)\n    FROM\n    (\n        SELECT id, any(toFloat64(cash_amount)) AS cash_amount\n        FROM global_markets.stocks_dividends\n        WHERE ticker = 'KO'\n          AND currency = 'USD'\n          AND ex_dividend_date >= today() - 365\n          AND ex_dividend_date <  today()\n        GROUP BY id\n    )\n) AS gross_100sh_usd\nSELECT\n    tupleElement(sc, 1)                                              AS scenario,\n    gross_100sh_usd,\n    round(gross_100sh_usd * tupleElement(sc, 2), 2)                  AS us_withheld_usd,\n    round(gross_100sh_usd * tupleElement(sc, 3), 2)                  AS ua_tax_usd,\n    round(gross_100sh_usd * (1 - tupleElement(sc, 2) - tupleElement(sc, 3)), 2) AS net_usd,\n    round(100 * (1 - tupleElement(sc, 2) - tupleElement(sc, 3)), 1)  AS net_pct\nFROM\n(\n    SELECT arrayJoin([\n        ('W-8BEN, залік підтверджено', 0.15, 0.05),\n        ('W-8BEN, без довідки', 0.15, 0.14),\n        ('Без W-8BEN, залік підтверджено', 0.30, 0.05),\n        ('Без W-8BEN, без довідки', 0.30, 0.14)\n    ]) AS sc\n)\nORDER BY net_usd DESC","computed_at":"2026-09-28T15:41:56.936932+00:00","elapsed":1.926913197}