it depends. "Qualified dividend income” is defined as dividends received during the tax year from domestic corporations and qualified foreign corporations.
A foreign corporation can generally be considered a qualified foreign corporation if it meets one of the following three tests:
1. The corporation is incorporated in a possession of the United States (Sec. 1(h)(11)(C)(i)(I));
2. The corporation is eligible for benefits of a comprehensive income tax treaty with the United States that the Treasury secretary determines is satisfactory and includes an exchange-of-information program (Sec. 1(h)(11)(C)(i)(II)); or
3. The stock of the corporation with respect to which such dividend is paid is readily tradeable on an established securities market in the United States (Sec. 1(h)(11)(C)(ii))".
Since you mention that this is listed as an ADR, the dividend may qualify in the third point listed above.
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