Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties:
Name | Treaty Article Citation | Royalty WHT Rate |
Armenia | III(1)(a) | 0 |
Australia | 12(2) | 5 |
Austria | 12(1), (2) | 0 |
Azerbaijan | III(1)(a) | 0 |
Bangladesh | 12(2) | 10 |
Barbados | 12(2) | 5 |
Belarus | III(1)(a) | 0 |
Belgium | 12(1) | 0 |
Bulgaria | 12(2) | 5 |
Canada | 12(2), (3) | 0 |
China, People's Rep. of | II(2) | 10 |
Cyprus | 14(1) | 0 |
Czech Republic | 12(2) | 0 |
Denmark | 12(1) | 0 |
Egypt | 13(1) | 15 |
Estonia | 12(2) | 10 |
Finland | 12(1) | 0 |
France | 12(1) | 0 |
Georgia | III(1)(a) | 0 |
Germany | 12(1) | 0 |
Greece | VII | 0 |
Hungary | 11 | 0 |
Iceland | 12(1), (2) | 0 |
India | 12(2) | 15 |
Indonesia | 13(2) | 10 |
Ireland | 12(1) | 0 |
Israel | 14(1) | 10 |
Italy | 12(2)(a) | 5 |
Jamaica | 12(2) | 10 |
Japan | 12(1) | 0 |
Kazakhstan | 12(2) | 10 |
Korea, South | 14(1) | 10 |
Kyrgyzstan | III(1)(a) | 0 |
Latvia | 12(2) | 10 |
Lithuania | 12(2) | 10 |
Luxembourg | 13(1) | 0 |
Malta | 12(2) | 10 |
Mexico | 12(2) | 10 |
Moldova | III(1)(a) | 0 |
Morocco | 12(2) | 10 |
Netherlands | 13(1) | 0 |
New Zealand | 12(2) | 5 |
Norway | 10(1) | 0 |
Pakistan | VIII(1) | 0 |
Philippines | 13(2) | 15 |
Poland | 13(2) | 10 |
Portugal | 13(2) | 10 |
Romania | 12(2) | 10 |
Russia | 12(1) | 0 |
Slovak Republic | 12(2) | 0 |
Slovenia | 12(1) | 5 |
South Africa | 12(1) | 0 |
Spain | 12(1) | 0 |
Sri Lanka | 12(2) | 10 |
Sweden | 12(1) | 0 |
Switzerland | 12(1) | 0 |
Tajikistan | III(1)(a) | 0 |
Thailand | 12(2) | 5 |
Trinidad & Tobago | 14(1) | 0 |
Tunisia | 12(2) | 15 |
Turkey | 12(2) | 10 |
Ukraine | 12(2) | 10 |
United Kingdom | 12(1) | 0 |
Uzbekistan | III(1)(a) | 0 |
Venezuela | 12(2) | 10 |