Summary: This article lists all the current US Tax Treaties across the countries Envato operates.
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 |
Turkmenistan | III(1)(a) | 0 |
Ukraine | 12(2) | 10 |
United Kingdom | 12(1) | 0 |
Uzbekistan | III(1)(a) | 0 |
Venezuela | 12(2) | 10 |