# 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 |