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Withholding Rates for Royalties

See the table below for a list of the current withholding rates. Alternatively, you can check irs.gov.

COUNTRY

WITHHOLDING RATE
(with a valid treaty claim)
Armenia* 0%
Australia 5%
Austria 0%^
Azerbaijan* 0%
Bangladesh 10%
Barbados 5%
Belarus* 0%
Belgium 0%
Bulgaria 5%
Canada 0%^
China 10%
Cyprus 0%
Czech Republic 0%^
Denmark 0%
Egypt 15%^
Estonia 10%^
Finland
0%
France
0%
Georgia*
0%
Germany
0%
Greece
0%
Hungary
0%
Iceland
0%^
India
15%^
Indonesia
10%
Ireland
0%
Israel
10%^
Italy
0%^
Jamaica
10%
Japan
0%
Kazakhstan
10%
Korea, South
10%^
Kyrgyzstan*
0%
Latvia
10%^
Lithuania
10%^
Luxembourg
0%
Malta
10%
Mexico
10%
Moldova*
0%
Morocco
10%
Netherlands
0%
New Zealand
5%
Norway
0%
Pakistan
0%
Philippines
15%
Poland
10%
Portugal
10%
Romania
10%^
Russia
0%
Slovak Republic
0%^
Slovenia
5%
South Africa
0%
Spain
0%^
Sri Lanka
10%
Sweden
0%
Switzerland
0%
Tajikistan*
0%
Thailand
5%^
Trinidad & Tobago
0%^
Tunisia
15%^
Turkey
10%^
Turkmenistan*
0%
Ukraine
10%
United Kingdom
0%
Uzbekistan*
0%
Venezuela
10%^
Other Countries
30%

 

* Countries to which the US-USSR income tax treaty still applies: Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan and Uzbekistan.

^ Reduced rates for royalty income types that are shown as special rates and conditions while filling in the tax form. If the reduced rates are not claimed, 30% withholding is applied.

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