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US tax treaty rates and withholding calculator
Without a treaty, a US payer withholds 30% of royalties, dividends and interest paid to you. Pick your country to see the treaty rate, and how much of a payment you actually keep.
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- Rates checked Oct 4, 2026
- IRS treaty table, rev. May 2023
Withheld by the US payer
$0
at 0%
How US withholding tax works for non-residents
When a US company pays a person or business outside the United States, it is responsible for withholding US tax on certain kinds of US-source income before the money leaves. The statutory rate is 30% of the gross payment, with no deductions. It applies to "fixed, determinable, annual or periodical" income: royalties, dividends, interest, rents and some service fees.
A tax treaty between the United States and your country of residence can cut that rate, often to zero. 34 of the 65 treaty countries exempt copyright royalties entirely. The reduction is not automatic: you claim it by giving the payer Form W-8BEN or W-8BEN-E before you are paid.
Two kinds of income are outside this system altogether. Payment for work done outside the United States is foreign-source, so nothing is withheld whether or not there is a treaty. And sales of goods are not withholdable income. Most freelancers and online sellers outside the US are in one of those two groups.
US tax treaty withholding rates: all 65 countries
General rates on US-source income from the IRS treaty table. Direct dividends apply to a company owning the required share of the payer, generally 10%. Countries marked USSR are covered by the 1973 US-USSR treaty.
| Country | Dividends | Direct dividends | Interest | Copyright royalties | Industrial royalties |
|---|---|---|---|---|---|
| Armenia USSR | 30% | 30% | 0% | 0% | 0% |
| Australia | 15% | 5% | 10% | 5% | 5% |
| Austria | 15% | 5% | 0% | 0% | 0% |
| Azerbaijan USSR | 30% | 30% | 0% | 0% | 0% |
| Bangladesh | 15% | 10% | 10% | 10% | 10% |
| Barbados | 15% | 5% | 5% | 5% | 5% |
| Belarus USSR | 30% | 30% | 0% | 0% | 0% |
| Belgium | 15% | 5% | 0% | 0% | 0% |
| Bulgaria | 10% | 5% | 5% | 5% | 5% |
| Canada | 15% | 5% | 0% | 0% | 0% |
| Chile | 15% | 15% | 10% | 10% | 10% |
| China | 10% | 10% | 10% | 10% | 10% |
| Cyprus | 15% | 5% | 10% | 0% | 0% |
| Czechia | 15% | 5% | 0% | 0% | 10% |
| Denmark | 15% | 5% | 0% | 0% | 0% |
| Egypt | 15% | 5% | 15% | 15% | 30% |
| Estonia | 15% | 5% | 10% | 10% | 10% |
| Finland | 15% | 5% | 0% | 0% | 0% |
| France | 15% | 5% | 0% | 0% | 0% |
| Georgia USSR | 30% | 30% | 0% | 0% | 0% |
| Germany | 15% | 5% | 0% | 0% | 0% |
| Greece | 30% | 30% | 0% | 0% | 0% |
| Iceland | 15% | 5% | 0% | 0% | 5% |
| India | 25% | 15% | 15% | 15% | 15% |
| Indonesia | 15% | 10% | 10% | 10% | 10% |
| Ireland | 15% | 5% | 0% | 0% | 0% |
| Israel | 25% | 12.5% | 17.5% | 10% | 15% |
| Italy | 15% | 5% | 10% | 0% | 8% |
| Jamaica | 15% | 10% | 12.5% | 10% | 10% |
| Japan | 10% | 5% | 10% | 0% | 0% |
| Kazakhstan | 15% | 5% | 10% | 10% | 10% |
| Kyrgyzstan USSR | 30% | 30% | 0% | 0% | 0% |
| Latvia | 15% | 5% | 10% | 10% | 10% |
| Lithuania | 15% | 5% | 10% | 10% | 10% |
| Luxembourg | 15% | 5% | 0% | 0% | 0% |
| Malta | 15% | 5% | 10% | 10% | 10% |
| Mexico | 10% | 5% | 15% | 10% | 10% |
| Moldova USSR | 30% | 30% | 0% | 0% | 0% |
| Morocco | 15% | 10% | 15% | 10% | 10% |
| Netherlands | 15% | 5% | 0% | 0% | 0% |
| New Zealand | 15% | 5% | 10% | 5% | 5% |
| Norway | 15% | 15% | 0% | 0% | 0% |
| Pakistan | 30% | 15% | 30% | 0% | 0% |
| Philippines | 25% | 20% | 15% | 15% | 15% |
| Poland | 15% | 5% | 0% | 10% | 10% |
| Portugal | 15% | 5% | 10% | 10% | 10% |
| Romania | 10% | 10% | 10% | 10% | 15% |
| Slovakia | 15% | 5% | 0% | 0% | 10% |
| Slovenia | 15% | 5% | 5% | 5% | 5% |
| South Africa | 15% | 5% | 0% | 0% | 0% |
| South Korea | 15% | 10% | 12% | 10% | 15% |
| Spain | 15% | 5% | 0% | 0% | 0% |
| Sri Lanka | 15% | 15% | 10% | 10% | 10% |
| Sweden | 15% | 5% | 0% | 0% | 0% |
| Switzerland | 15% | 5% | 0% | 0% | 0% |
| Tajikistan USSR | 30% | 30% | 0% | 0% | 0% |
| Thailand | 15% | 10% | 15% | 5% | 15% |
| Trinidad and Tobago | 30% | 30% | 30% | 0% | 15% |
| Tunisia | 20% | 14% | 15% | 15% | 15% |
| Turkey | 20% | 15% | 15% | 10% | 10% |
| Turkmenistan USSR | 30% | 30% | 0% | 0% | 0% |
| Ukraine | 15% | 5% | 0% | 10% | 10% |
| United Kingdom | 15% | 5% | 0% | 0% | 0% |
| Uzbekistan USSR | 30% | 30% | 0% | 0% | 0% |
| Venezuela | 15% | 5% | 10% | 10% | 10% |
Countries with no US tax treaty
Every country not in the table above pays the statutory 30%. These are the ones people most often assume have a treaty.
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Argentina
No US income tax treaty. Statutory rates apply.
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Brazil
No US income tax treaty. Statutory rates apply.
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Colombia
No US income tax treaty. Statutory rates apply.
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Hong Kong
No US income tax treaty. The China treaty does not extend to Hong Kong.
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Hungary
The US terminated the 1979 treaty. It stopped applying to withholding on payments made from 1 January 2024.
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Malaysia
No US income tax treaty. Statutory rates apply.
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Nigeria
No US income tax treaty. Statutory rates apply.
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Russia
The withholding articles of the 1992 treaty have been suspended since 16 August 2024, so no reduced rates are available.
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Saudi Arabia
No US income tax treaty. Statutory rates apply.
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Singapore
No US income tax treaty, despite what many guides say. Statutory rates apply.
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Taiwan
No income tax treaty. Legislation for treaty-like relief has been proposed but is not in force.
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United Arab Emirates
No US income tax treaty. Statutory rates apply.
-
Vietnam
A treaty was signed in 2015 but has never entered into force.
How to claim a treaty rate
- 01
Check the income is US-source
Royalties for use in the US, US dividends and interest, and work done inside the US. Work done abroad needs no claim.
- 02
Give the payer a W-8 form
W-8BEN for an individual, W-8BEN-E for a company, with the treaty country, article, rate and income type in Part II or III.
- 03
Keep it current
The form lasts to the end of the third year after you sign it. If too much is withheld, a US return is the only way to reclaim it.
Earning from the US? Get paid as a US business
Form a US LLC for $399 with all state fees included, then open a US bank account and receive payments in dollars. We explain what it does and does not change about tax.
Frequently asked questions
Which countries have a tax treaty with the United States?
The United States has income tax treaties in force with 65 countries, counting the nine former Soviet republics still covered by the 1973 US-USSR treaty. The full list with rates is on this page. Several large economies have none, including Brazil, Singapore, the UAE, Saudi Arabia, Nigeria, Argentina, Malaysia and Taiwan.
What is the US withholding tax rate without a treaty?
30%. US-source dividends, interest, royalties and other fixed or periodic income paid to a non-US person are withheld at 30% of the gross amount unless a treaty reduces the rate or a specific exemption applies, such as the portfolio interest exemption for bank deposits and most traded bonds.
What is the US-UK tax treaty withholding rate?
Under the US-UK treaty, interest and royalties paid to a UK resident are generally exempt (0%), and dividends are 15%, or 5% for a company holding at least 10% of the payer. Claim it on Form W-8BEN (individuals) or W-8BEN-E (companies).
What is the US-India tax treaty rate on royalties and dividends?
Royalties and fees for included services are 15%, interest 15%, and dividends 25%, or 15% for a company owning at least 10% of the payer. Without the treaty each would be 30%.
What is the US-Canada tax treaty withholding rate?
Interest is 0%, copyright and most royalties 0% (film and equipment royalties 10%), and dividends 15%, or 5% for a company owning at least 10% of the payer.
Does a tax treaty apply to freelance or service income?
Usually it does not need to. Payment for work you perform outside the United States is foreign-source income and is not subject to US withholding at all, treaty or not. Treaties matter for US-source income: royalties for use in the US, US dividends and interest, and work physically performed in the US.
How do I claim a reduced treaty rate?
Give the payer Form W-8BEN if you are an individual, or W-8BEN-E for a company, with the treaty country, article, rate and type of income filled in. The payer then withholds at the treaty rate. If too much was withheld, the only way to get it back is a US tax return (Form 1040-NR or 1120-F) claiming a refund.
Did the Hungary and Russia treaties end?
The US terminated its treaty with Hungary; it stopped applying to withholding on payments from 1 January 2024. The US suspended the withholding articles of the Russia treaty from 16 August 2024. Residents of both countries now face the statutory 30% rate.