Country
Last updated on
Aug. 21, 2024
This page contains information on tax withholding rates for countries with tax treaties with the US. Information is provided as a courtesy and is not guaranteed to be up to date.
Countries with tax treaties with the U.S.
|
|
Motion Picture /TV |
Images and others |
Treaty article |
|---|---|---|---|
|
Armenia |
0% |
0% |
3(1)(a) |
|
Australia |
5% |
5% |
12(2) |
|
Austria |
10% |
0% |
12(2) |
|
Azerbaijan |
0% |
0% |
3(1)(a) |
|
Bangladesh |
10% |
10% |
12(2) |
|
Barbados |
5% |
5% |
12(2) |
|
Belarus |
0% |
0% |
3(1)(a) |
|
Belgium |
0% |
0% |
12(1) |
|
Bulgaria |
5% |
5% |
12(2) |
|
Canada |
10% |
0% |
12(2) |
|
Chile |
10% |
10% |
12(2) |
|
China |
10% |
10% |
11(2) |
|
Cyprus |
0% |
0% |
14(1) |
|
Czech Republic |
0% |
0% |
12(2) |
|
Denmark |
0% |
0% |
12(1) |
|
Egypt |
0% |
15% |
13(1) |
|
Estonia |
10% |
10% |
12(2)(b) |
|
Finland |
0% |
0% |
12(1) |
|
France |
0% |
0% |
12(2) |
|
Georgia |
0% |
0% |
3(1)(a) |
|
Germany |
0% |
0% |
12(1) |
|
Greece |
30% |
0% |
7 |
|
Iceland |
5% |
0% |
12(2) |
|
India |
15% |
15% |
12(2) |
|
Indonesia |
10% |
10% |
13(2) |
|
Ireland |
0% |
0% |
12(1) |
|
Israel |
10% |
10% |
14(1) |
|
Italy |
8% |
0% |
12(2) |
|
Jamaica |
10% |
10% |
12(2) |
|
Japan |
0% |
0% |
12(1) |
|
Kazakhstan |
10% |
10% |
12(2) |
|
Korea |
10% |
10% |
14(1) |
|
Kyrgyzstan |
0% |
0% |
3(1)(a) |
|
Latvia |
10% |
10% |
12(2)(b) |
|
Lithuania |
10% |
10% |
12(2)(b) |
|
Luxembourg |
0% |
0% |
13(1) |
|
Mexico |
10% |
10% |
12(2) |
|
Moldova |
0% |
0% |
3(1)(a) |
|
Morocco |
10% |
10% |
12(2) |
|
Netherlands |
0% |
0% |
13(1) |
|
New Zealand |
5% |
5% |
12(2) |
|
Norway |
0% |
0% |
10(1) |
|
Pakistan |
30% |
0% |
8(1) |
|
Philippines |
15% |
15% |
13(2) |
|
Poland |
10% |
10% |
13(2) |
|
Portugal |
10% |
10% |
13(2) |
|
Romania |
10% |
10% |
12(2) |
|
Slovakia |
0% |
0% |
12(2) |
|
Slovenia |
5% |
5% |
12(1) |
|
South Africa |
0% |
0% |
12(1) |
|
Spain |
0% |
0% |
12(1) |
|
Sri Lanka |
10% |
10% |
12(2) |
|
Sweden |
0% |
0% |
12(1) |
|
Switzerland |
0% |
0% |
12(1) |
|
Tajikstan |
0% |
0% |
3(1)(a) |
|
Thailand |
5% |
5% |
12(2) |
|
Trinidad and Tobago |
30% |
0% |
14(1) |
|
Tunisia |
15% |
15% |
12(2) |
|
Turkey |
10% |
10% |
12(2) |
|
Turkmenistan |
0% |
0% |
3(1)(a) |
|
Ukraine |
10% |
10% |
12(2) |
|
United Kingdom |
0% |
0% |
12(1) |
|
Uzbekistan |
0% |
0% |
3(1)(a) |
|
Venezuela |
10% |
10% |
12(2)(b) |
Tax treaty signed but not yet applied
|
Country |
Motion Picture / TV |
Images and others |
Treaty article |
|---|---|---|---|
|
Malta |
10% |
10% |
12(2) |
|
Vietnam |
10% |
10% |
12(2) |
Non-treaty countries
|
Country |
Motion Picture / TV |
Images and others |
Treaty article |
|---|---|---|---|
|
Non-Treaty Countries |
30% |
30% |
- |