---
# System prepended metadata

title: US Tax Treaties
tags: [government, notes, taxes]

---

# US Tax Treaties
###### tags: `taxes`, `government`, `notes`
_Updated April 13, 2018 04:38_

[Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties](https://www.irs.gov/pub/irs-utl/Tax_Treaty_Table_1.pdf):

| **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(2)            |           5          |
| 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          |
