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%^ |
* 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.