[colinmhayes]

Dividend tax rate is the same as capital gains rate which is what you pay when you sell your stock if you've held it for a year.

[hnfong]

AFAIK, the situation is totally different for non-US tax residents (for those without a tax treaty with US anyway).

Dividends are taxed at a flat 30% rate. Capital gains are not taxed by the US. At least that's my situation.

Companies that pay heavy dividends are a substantially less attractive buy in my case.

[bananabreakfast]

That's not true at all.

Dividends are taxed as regular income, unless they're qualified dividends then they have their own rate.

[rileymat2]

If you hold the stock for more than a year it is part of the qualification, and with some exceptions most will be.