What will the US withhold from your payments?
Pick your country and what you're paid for. See the rate the US payer keeps back, what you receive, what your treaty saves against the 30% default, and what to write on your W-8BEN.
Checked by the BaseAcross team.
US treaty withholding
- Without a treaty
- 30%Royalties, dividends, interest
- Treaty countries
- 65In the IRS's table
- 0% on copyright
- 34Including software
- Work done abroad
- 0%Not US income
What does your treaty set?
Nothing is saved or sent. Change any answer and the figures update.
Copyright royalties
Choose your country to see its rate.
Rates from IRS Tax Treaty Table 1 (Rev. May 2023). A treaty rate also depends on its limitation-on-benefits article and on being the payment's beneficial owner.
How US withholding works for a non-resident
Five rules decide what a US payer keeps back.
Without a treaty, 30%. A US payer withholds 30% of US-source royalties, dividends and interest paid to a foreign person, before paying them.
A treaty lowers it. Each treaty sets its own rates by kind of income, and many cut royalties to 0%. You claim the rate on Form W-8BEN before you're paid.
Work done abroad isn't withheld on. Fees for freelance, consulting or agency work done outside the US aren't US-source income, so nothing is withheld, treaty or not.
US bank interest is exempt. Interest on a US bank deposit isn't withheld on for a non-resident, unless it's connected with a US business.
Business profit needs a permanent establishment. Under a treaty, the US taxes business profit only if you have a permanent establishment in the US: a fixed place of business, or an agent who regularly signs contracts for you.
US tax treaty rates for all 65 countries
From the IRS's IRS Tax Treaty Table 1 (Rev. May 2023). Direct dividends are for a company owning 10% or more of the payer. Each country we cover opens its own page.
| Country | Copyright and software | Film and TV | Patents | Dividends | Direct dividends | Interest |
|---|---|---|---|---|---|---|
| Armenia | 0% | 0% | 0% | 30% | 30% | 30% (0% on trade credit) |
| Australia | 5% | 5% | 5% | 15% | 5% | 10% |
| Austria | 0% | 10% | 0% | 15% | 5% | 0% |
| Azerbaijan | 0% | 0% | 0% | 30% | 30% | 30% (0% on trade credit) |
| Bangladesh | 10% | 10% | 10% | 15% | 10% | 10% |
| Barbados | 5% | 5% | 5% | 15% | 5% | 5% |
| Belarus | 0% | 0% | 0% | 30% | 30% | 30% (0% on trade credit) |
| Belgium | 0% | 0% | 0% | 15% | 5% | 0% |
| Bulgaria | 5% | 5% | 5% | 10% | 5% | 5% |
| Canada | 0% | 10% | 0% | 15% | 5% | 0% |
| Chile | 10% | 10% | 10% | 15% | 15% | 10% |
| China | 10% | 10% | 10% | 10% | 10% | 10% |
| Cyprus | 0% | 0% | 0% | 15% | 5% | 10% |
| Czechia | 0% | 0% | 10% | 15% | 5% | 0% |
| Denmark | 0% | 0% | 0% | 15% | 5% | 0% |
| Egypt | 15% | n/a | 15% | 15% | 5% | 15% |
| Estonia | 10% | 10% | 10% | 15% | 5% | 10% |
| Finland | 0% | 0% | 0% | 15% | 5% | 0% |
| France | 0% | 0% | 0% | 15% | 5% | 0% |
| Georgia | 0% | 0% | 0% | 30% | 30% | 30% (0% on trade credit) |
| Germany | 0% | 0% | 0% | 15% | 5% | 0% |
| Greece | 0% | 30% | 0% | 30% | 30% | 0% |
| Iceland | 0% | 5% | 0% | 15% | 5% | 0% |
| India | 15% | 15% | 15% | 25% | 15% | 15% |
| Indonesia | 10% | 10% | 10% | 15% | 10% | 10% |
| Ireland | 0% | 0% | 0% | 15% | 5% | 0% |
| Israel | 10% | 10% | 15% | 25% | 12.5% | 17.5% |
| Italy | 0% | 8% | 8% | 15% | 5% | 10% |
| Jamaica | 10% | 10% | 10% | 15% | 10% | 12.5% |
| Japan | 0% | 0% | 0% | 10% | 5% | 10% |
| Kazakhstan | 10% | 10% | 10% | 15% | 5% | 10% |
| Kyrgyzstan | 0% | 0% | 0% | 30% | 30% | 30% (0% on trade credit) |
| Latvia | 10% | 10% | 10% | 15% | 5% | 10% |
| Lithuania | 10% | 10% | 10% | 15% | 5% | 10% |
| Luxembourg | 0% | 0% | 0% | 15% | 5% | 0% |
| Malta | 10% | 10% | 10% | 15% | 5% | 10% |
| Mexico | 10% | 10% | 10% | 10% | 5% | 15% |
| Moldova | 0% | 0% | 0% | 30% | 30% | 30% (0% on trade credit) |
| Morocco | 10% | 10% | 10% | 15% | 10% | 15% |
| Netherlands | 0% | 0% | 0% | 15% | 5% | 0% |
| New Zealand | 5% | 5% | 5% | 15% | 5% | 10% |
| Norway | 0% | n/a | 0% | 15% | 15% | 0% |
| Pakistan | 0% | n/a | 0% | 30% | 15% | 30% |
| Philippines | 15% | 15% | 15% | 25% | 20% | 15% |
| Poland | 10% | 10% | 10% | 15% | 5% | 0% |
| Portugal | 10% | 10% | 10% | 15% | 5% | 10% |
| Romania | 10% | 10% | 15% | 10% | 10% | 10% |
| Slovakia | 0% | 0% | 10% | 15% | 5% | 0% |
| Slovenia | 5% | 5% | 5% | 15% | 5% | 5% |
| South Africa | 0% | 0% | 0% | 15% | 5% | 0% |
| South Korea | 10% | 10% | 15% | 15% | 10% | 12% |
| Spain | 0% | 0% | 0% | 15% | 5% | 0% |
| Sri Lanka | 10% | 10% | 10% | 15% | 15% | 10% |
| Sweden | 0% | 0% | 0% | 15% | 5% | 0% |
| Switzerland | 0% | n/a | 0% | 15% | 5% | 0% |
| Tajikistan | 0% | 0% | 0% | 30% | 30% | 30% (0% on trade credit) |
| Thailand | 5% | 5% | 15% | 15% | 10% | 15% |
| Trinidad and Tobago | 0% | n/a | 15% | 30% | 30% | 30% |
| Tunisia | 15% | 15% | 15% | 20% | 14% | 15% |
| Turkmenistan | 0% | 0% | 0% | 30% | 30% | 30% (0% on trade credit) |
| Türkiye | 10% | 10% | 10% | 20% | 15% | 15% |
| Ukraine | 10% | 10% | 10% | 15% | 5% | 0% |
| United Kingdom | 0% | 0% | 0% | 15% | 5% | 0% |
| Uzbekistan | 0% | 0% | 0% | 30% | 30% | 30% (0% on trade credit) |
| Venezuela | 10% | 10% | 10% | 15% | 5% | 10% |
“n/a” means the treaty doesn't treat the payment as a royalty. Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan and Uzbekistan are still covered by the 1973 US-USSR treaty. Many rates carry conditions; the calculator above shows each in plain words, and the IRS table has them in full.
Countries with no US tax treaty
A US payer withholds the full 30% on royalties, dividends and interest paid to residents of these countries.
Algeria, Argentina, Bahrain, Bolivia, Brazil, Cameroon, Colombia, Costa Rica, Côte d’Ivoire, Croatia, Dominican Republic, Ecuador, El Salvador, Ethiopia, Ghana, Guatemala, Honduras, Hong Kong, Hungary (treaty ended), Iraq, Jordan, Kenya, Kuwait, Lebanon, Malaysia, Nepal, Nigeria, Oman, Panama, Paraguay, Peru, Qatar, Rwanda, Saudi Arabia, Senegal, Serbia, Singapore, Taiwan, Tanzania, Uganda, United Arab Emirates, Uruguay, Vietnam, Zambia and Zimbabwe.
Questions about US treaty rates.
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30% of the gross payment, on US-source royalties, dividends and interest paid to a foreign person.
65 countries in the IRS's Table 1, counting the 9 still covered by the 1973 US-USSR treaty.
34 of the 65, including the United Kingdom, Canada, Germany, Japan and Pakistan. The copyright rate also covers software royalties unless the treaty says otherwise.
15% on copyright, film, patent and know-how royalties, which also covers fees for included services. Dividends are 25%, or 15% to a company owning 10% or more, and interest 15%.
0%. Dividends are 15%, or 5% to a company owning 10% or more, and interest 0%.
0% on copyright and patent royalties. Interest stays at 30% and portfolio dividends at 30%.
Not when the work is done outside the US. It isn't US-source income, so you give a W-8BEN and the client pays in full.
Give the payer Form W-8BEN with your country's tax number, and complete Part II with your treaty country and, where asked, the article, rate and kind of income. If you're paid through a single-member US LLC, you give it in your own name.
Paid from the US? Get paid as a US company.
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