Dividend Tax is a lower tax rate imposed on the dividends which satisfy certain requirements of tax authorities. In most countries, including the U.S., qualified dividend is taxed as a long-term capital gain, which is usually 0, 15 or 20 percent, based on the income levels of the taxpayer. The dividend should be paid by a qualified company, and the stockholder should have a specified holding period to be qualified. Qualified dividends facilitate long-term investment because it is treated in a better manner than other forms of income tax.
accountinglads 
