Withholding rates by 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.

Country

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%

-

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