Country
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.
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     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%  | 
            
                
                
                    
     -  |