In the U.S. a qualified dividend is a type of dividend to which capital gains tax rates are applied. These tax rates are usually lower than regular income tax rates.In contrast, ordinary dividends that do not qualify for this tax preference are taxed at an individual's normal income tax rate.ualified dividends are subject to the 0% rate for taxpayers in the 10% and 15% tax brackets. For taxpayers in the 25%, 33% and 35% tax brackets, the tax rate on qualified dividends is 15%. For 2013 and beyond, a 20% rate applies if the regular tax rate is 39.6%.