TAX TREATY
International Tax Treaty Benefits and Countries
Payments to nonresident entities are generally taxable at a 30% rate at the time of payment. One of the exclusions for this 30% withholding would be if the company that the University is conducting business with is registered in a country that has a tax treaty. Residents and entities of certain countries may be entitled to reduced tax rates or exemption due to a reciprocal tax treaty between that country and the United States.
DISCLAIMER: Below are listed royalty rates for Other Copyright Royalty related to book royalties. They do not assume the use of the same income code or provide the same benefit for other royalty types. If your royalty falls under Industrial, Equipment, Motion Picture, TV or Radio, Software, or Treaty for NE or Natural Resources, please see the Tax Department for the proper income code and federal tax withholding obligation information. Table updated 2/1/2018
| Country | Article | Fed W/H | Income code |
| Armenia | III | 0% | 12-Royalty Income Copyright |
| Australia | 12 | 5% | same |
| Austria | 12 | 0% | same |
| Azerbaijan | III | 0% | same |
| Bangladesh | 12 | 10% | same |
| Barbados | 12 | 5% | same |
| Belarus | III | 0% | same |
| Belgium | 12 | 0% | same |
| Bulgaria | 12 | 5% | same |
| Canada | XII | 0% | same |
| China | 11 | 10% | same |
| Cyprus | 14 | 0% | same |
| Czech Republic | 12 | 0% | same |
| Denmark | 12 | 0% | same |
| Egypt | 13 | 15% | same |
| Estonia | 12 | 10% | same |
| Finland | 12 | 0% | same |
| France | 12 | 0% | same |
| Georgia | III | 0% | same |
| Germany | 12 | 0% | same |
| Greece | VII | 0% | same |
| Hungary | 11 | 0% | same |
| Iceland | 12 | 0% | same |
| India | 12 | 15% | same |
| Indonesia | 13 | 10% | same |
| Ireland | 12 | 0% | same |
| Israel | 14 | 10% | same |
| Italy | 12 | 0% | same |
| Jamaica | 12 | 10% | same |
| Japan | 12 | 0% | same |
| Kazakhstan | 12 | 10% | same |
| Korea, South | 14 | 10% | same |
| Kyrgyzstan | III | 0% | same |
| Latvia | 12 | 10% | same |
| Lithuania | 12 | 10% | same |
| Luxembourg | 13 | 0% | same |
| Malta | 12 | 10% | same |
| Mexico | 12 | 10% | same |
| Moldova | III | 0% | same |
| Morocco | 12 | 10% | same |
| Netherlands | 13 | 0% | same |
| New Zealand | 12 | 5% | same |
| Norway | 10 | 0% | same |
| Pakistan | VIII | 0% | same |
| Philippines | 13 | 15% | same |
| Poland | 13 | 10% | same |
| Portugal | 13 | 10% | same |
| Romania | 12 | 10% | same |
| Russia | 12 | 0% | same |
| Slovak Republic | 12 | 0% | same |
| Slovenia | 12 | 5% | same |
| South Africa | 12 | 0% | same |
| Spain | 12 | 5% | same |
| Sri Lanka Protocol | 12 | 10% | same |
| Sweden | 12 | 0% | same |
| Switzerland | 12 | 0% | same |
| Tajikistan | III | 0% | same |
| Thailand | 12 | 5% | same |
| Trinidad and Tobago | 14 | 0% | same |
| Tunisia | 12 | 15% | same |
| Turkey | 12 | 10% | same |
| Turkmenistan | III | 0% | same |
| Ukraine | 12 | 10% | same |
| United Kingdom | 12 | 0% | same |
| Uzbekistan | III | 0% | same |
| Venezuela | 12 | 10% | same |
| Other countries | – | 30% |