Get answers to frequently asked questions about US tax requirements, withholding rates, and tax forms for non-US Adobe Stock Contributors.
If you're a non-US Contributor, you're subject to US withholding tax on Adobe Stock income unless it's reduced under a tax treaty.
Tax information overview
Licensing creative content is an economic activity. As an Adobe Stock Contributor, income derived from your sales is subject to US backup withholding tax if you don't provide the proper tax form to Adobe.
The Internal Revenue Service (IRS) is the US government agency responsible for tax collection and compliance with tax laws. As a US company, Adobe and its Contributors must comply with US tax law and provide the IRS with appropriate withholding tax remittance and reporting. The tax form you submit prevents the US backup withholding tax from applying to your income.
Without a valid form, all Contributor income is subject to backup withholding tax of 30%.
Profile review
Make sure all your information is up to date by reviewing your profile in your Contributor account. False information prevents your form from being validated and subjects you to backup withholding taxes on your income.
Tax form submission
Fill out and sign tax forms digitally in your Contributor account. Update your forms after any life event affecting your taxes, such as marriage, a name change, divorce, or the creation or dissolution of a company. The system guides you through options to choose the right form, then you can fill it out, e-sign, and submit it directly through the Contributor Portal. Regardless of your country, the tax form must be filled out in English. If you have trouble understanding English, use Google Translate to get guidance on the tax forms. We recommend contacting a tax/legal advisor for definitive advice.
Individuals
If you are a resident of a country that has a tax treaty with the US, submit Form W-8BEN, which allows non-US tax resident Contributors to claim reduced or no US withholding tax under the tax treaty between your country and the US. Withholding rates for video can differ from those for other file types. Learn more about withholding rates by country. If you are a resident of a country that has no tax treaty with the US, submit Form W-8 BEN. A 30% withholding tax applies to all sales. Learn more about W-8 BEN.
Form W-8 expires on the last day of the third year after you sign the form. For example, if you sign the form on August 1, 2021, it expires on December 31, 2024. Submit a new form on your Contributor Account page when your form is close to expiration. Otherwise, the maximum withholding tax starts to apply to your income upon expiration.
LLCs, partnerships, or corporations
If you are an LLC, a partnership, or a corporation and your entity isn't organized under US law, you should determine which W-8 form corresponds to your situation.
There are multiple W-8 forms:
To determine which W-8 form corresponds to your situation, contact a tax advisor to help you submit the appropriate form.
The same form of expiration rule applies to LLCs, partnerships, and corporations. Learn more.
End-of-year requirement
At the end of each year, we report all income derived from US sales from that year and any US withholding tax to the IRS. We provide a letter with the report statistics for local tax purposes when you email adobetax@adobe.com. Earnings are reported and taxable (if not otherwise reduced in accordance with a tax treaty) regardless of whether you have requested a payout. You only pay taxes on this income once. You don’t need to pay a second time when you withdraw the funds.
Until your tax form is validated, Adobe automatically withholds income at the maximum tax rate. Submitting the applicable form may reduce your withholding rate to zero or a lower percentage based on your country's tax treaty with the US.
