Without a treaty, U.S.-source fixed or determinable income paid to a foreign person is withheld on at 30%. A treaty can reduce that rate or exempt the payment, if the payee is a resident of the treaty country, is the beneficial owner, meets any limitation-on-benefits article, and gives the payer a valid W-8BEN, W-8BEN-E or Form 8233 before the payment. The lookup tool returns the rate, article and Form 1042-S codes for one payment.
| Country | Interest | Div. | Direct div. | Industrial royalties | Software and copyright | Pensions | Contractor presence limit |
|---|---|---|---|---|---|---|---|
| Australia | 10% | 15% | 5% | 5% | 5% | 0% | 183 days |
| Austria | 0% | 15% | 5% | 0% | 0% | 0% | No limit |
| Bangladesh | 10% | 15% | 10% | 10% | 10% | 0% | 183 days |
| Barbados | 5% | 15% | 5% | 5% | 5% | 0% | 89 days |
| Belgium | 0% | 15% | 5% | 0% | 0% | 0% | Business profits |
| Bulgaria | 5% | 10% | 5% | 5% | 5% | 0% | Business profits |
| Canada | 0% | 15% | 5% | 0% | 0% | 15% | Business profits |
| Chile | 10% | 15% | 15% | 10% | 10% | 0% | 183 days |
| China | 10% | 10% | 10% | 10% | 10% | 0% | 183 days |
| Commonwealth of Independent States | 0% | 30% | 30% | 0% | 0% | 30% | 183 days |
| Cyprus | 10% | 15% | 5% | 0% | 0% | 0% | 182 days |
| Czech Republic | 0% | 15% | 5% | 10% | 0% | 0% | 183 days |
| Denmark | 0% | 15% | 5% | 0% | 0% | 30% | No limit |
| Egypt | 15% | 15% | 5% | 30% | 15% | 0% | 89 days |
| Estonia | 10% | 15% | 5% | 10% | 10% | 0% | 183 days |
| Finland | 0% | 15% | 5% | 0% | 0% | 0% | No limit |
| France | 0% | 15% | 5% | 0% | 0% | 30% | No limit |
| Germany | 0% | 15% | 5% | 0% | 0% | 0% | Business profits |
| Greece | 0% | 30% | 30% | 0% | 0% | 0% | 183 days |
| Iceland | 0% | 15% | 5% | 5% | 0% | 0% | Business profits |
| India | 15% | 25% | 15% | 15% | 15% | 0% | 89 days |
| Indonesia | 10% | 15% | 10% | 10% | 10% | 15% | 119 days |
| Ireland | 0% | 15% | 5% | 0% | 0% | 0% | No limit |
| Israel | 17.5% | 25% | 12.5% | 15% | 10% | 0% | 182 days |
| Italy | 10% | 15% | 5% | 8% | 0% | 0% | No limit |
| Jamaica | 12.5% | 15% | 10% | 10% | 10% | 0% | 89 days |
| Japan | 10% | 10% | 5% | 0% | 0% | 0% | Business profits |
| Kazakhstan | 10% | 15% | 5% | 10% | 10% | 0% | 183 days |
| Latvia | 10% | 15% | 5% | 10% | 10% | 0% | 183 days |
| Lithuania | 10% | 15% | 5% | 10% | 10% | 0% | 183 days |
| Luxembourg | 0% | 15% | 5% | 0% | 0% | 0% | No limit |
| Malta | 10% | 15% | 5% | 10% | 10% | 0% | Business profits |
| Mexico | 15% | 10% | 5% | 10% | 10% | 0% | 182 days |
| Morocco | 15% | 15% | 10% | 10% | 10% | 0% | 182 days |
| Netherlands | 0% | 15% | 5% | 0% | 0% | 0% | No limit |
| New Zealand | 10% | 15% | 5% | 5% | 5% | 0% | 183 days |
| Norway | 0% | 15% | 15% | 0% | 0% | 0% | 182 days |
| Pakistan | 30% | 30% | 15% | 0% | 0% | 0% | 183 days |
| Philippines | 15% | 25% | 20% | 15% | 15% | 30% | 89 days |
| Poland | 0% | 15% | 5% | 10% | 10% | 30% | 182 days |
| Portugal | 10% | 15% | 5% | 10% | 10% | 0% | 182 days |
| Romania | 10% | 10% | 10% | 15% | 10% | 0% | 182 days |
| Slovak Republic | 0% | 15% | 5% | 10% | 0% | 0% | 183 days |
| Slovenia | 5% | 15% | 5% | 5% | 5% | 0% | No limit |
| South Africa | 0% | 15% | 5% | 0% | 0% | 15% | 183 days |
| South Korea | 12% | 15% | 10% | 15% | 10% | 0% | 182 days |
| Spain | 0% | 15% | 5% | 0% | 0% | 0% | No limit |
| Sri Lanka | 10% | 15% | 15% | 10% | 10% | 0% | 183 days |
| Sweden | 0% | 15% | 5% | 0% | 0% | 0% | No limit |
| Switzerland | 0% | 15% | 5% | 0% | 0% | 0% | No limit |
| Thailand | 15% | 15% | 10% | 15% | 5% | 0% | 89 days |
| Trinidad and Tobago | 30% | 30% | 30% | 15% | 0% | 0% | 183 days |
| Tunisia | 15% | 20% | 14% | 15% | 15% | 0% | 183 days |
| Turkey | 15% | 20% | 15% | 10% | 10% | 0% | 183 days |
| Ukraine | 0% | 15% | 5% | 10% | 10% | 0% | No limit |
| United Kingdom | 0% | 15% | 5% | 0% | 0% | 0% | Business profits |
| Venezuela | 10% | 15% | 5% | 10% | 10% | 0% | No limit |
| Russia Suspended | Most of the treaty suspended since August 16, 2024: statutory rates apply. | ||||||
| Hungary Terminated | No treaty for payments on or after January 1, 2024: statutory rates apply. | ||||||
| All other countries | 30% | 30% | 30% | 30% | 30% | 30% | No treaty |
0% means exempt. Div.: the general dividend rate (income code 06); direct div.: the direct dividend rate (code 07), which usually needs a 10% voting-stock holding. Industrial royalties: know-how and other industrial royalties (code 10). Contractor presence limit: the maximum U.S. presence for the independent personal services exemption; "Business profits" means the treaty covers that pay under the business profits article (no U.S. tax without a permanent establishment). Each country page carries the IRS conditions for every figure.
IRS Table 1 is dated May 2023 and some figures lag later protocols. Japan is the clearest case: the 2019 protocol exempts most interest, while the table still shows 10%. Where we know of a change, the country page says so.
Reading the table
- The rate is a ceiling. It applies only to a qualified resident who is the beneficial owner and documents the claim. Many rates carry conditions (shareholding, holding period, type of interest), shown as lettered notes on each country page.
- Royalties split three ways on Form 1042-S: industrial (code 10), film and television (11) and other, including copyright and software (12). Treaties often treat them differently.
- Interest may be exempt under the Code regardless of the treaty: portfolio interest and bank deposit interest are not withheld on.
- Services follow different articles: independent personal services or business profits for contractors, dependent personal services for employees, and separate articles for entertainers, athletes, teachers and students.