US Bilateral Tax Treaties (DTAA)
Deterministic withholding tax rates, Form W-8BEN guidelines, and treaty article citations for international contractors.
0% Treaty Rate
US - United Kingdom
Article: Article 14 / Article 7 (Independent Personal Services / Business Profits)
0% Treaty Rate
US - Germany
Article: Article 14 / Article 7
0% Treaty Rate
US - France
Article: Article 14 / Article 7
0% Treaty Rate
US - Canada
Article: Article XIV / Article VII
0% Treaty Rate
US - Australia
Article: Article 14 / Article 7
15% Treaty Rate
US - India
Article: Article 15 (Independent Personal Services) / Article 12
0% Treaty Rate
US - Pakistan
Article: Article VIII (Industrial and Commercial Profits)
15% Treaty Rate
US - Egypt
Article: Article 15 / Article 12
30% Statutory Rate
US - Iraq
No Bilateral Treaty
30% Statutory Rate
US - Lebanon
No Bilateral Treaty
30% Statutory Rate
US - Argentina
No Bilateral Treaty
0% Treaty Rate
US - Mexico
Article: Article 14 (Independent Personal Services)
30% Statutory Rate
US - Brazil
No Bilateral Treaty
0% Treaty Rate
US - Turkey
Article: Article 14
0% Treaty Rate
US - Indonesia
Article: Article 15 (Independent Personal Services)
0% Treaty Rate
US - Japan
Article: Article 14 / Article 7
0% Treaty Rate
US - Philippines
Article: Article 15 (Independent Personal Services)
0% Treaty Rate
US - Spain
Article: Article 14 / Article 7
0% Treaty Rate
US - Italy
Article: Article 14 / Article 7
0% Treaty Rate
US - Netherlands
Article: Article 14 / Article 7
0% Treaty Rate
US - Switzerland
Article: Article 14 / Article 7
0% Treaty Rate
US - Ireland
Article: Article 14 / Article 7
0% Treaty Rate
US - Sweden
Article: Article 14 / Article 7
0% Treaty Rate
US - Poland
Article: Article 15 (Independent Personal Services)
0% Treaty Rate
US - Ukraine
Article: Article 14 (Independent Personal Services)
0% Treaty Rate
US - China
Article: Article 13 (Independent Personal Services)
0% Treaty Rate
US - South Africa
Article: Article 14 / Article 7
30% Statutory Rate
US - Nigeria
No Bilateral Treaty
30% Statutory Rate
US - Vietnam
No Bilateral Treaty
0% Treaty Rate
US - Chile
Article: Article 14 / Article 7 (Effective Jan 2024)
0% Treaty Rate
US - Israel
Article: Article 16 (Independent Personal Services)
0% Treaty Rate
US - South Korea
Article: Article 18 (Independent Personal Services)
0% Treaty Rate
US - New Zealand
Article: Article 14 / Article 7
0% Treaty Rate
US - Austria
Article: Article 14 / Article 7
0% Treaty Rate
US - Belgium
Article: Article 14 / Article 7
0% Treaty Rate
US - Portugal
Article: Article 15 (Independent Personal Services)
0% Treaty Rate
US - Denmark
Article: Article 14 / Article 7
0% Treaty Rate
US - Norway
Article: Article 13 / Article 7
0% Treaty Rate
US - Finland
Article: Article 14 / Article 7
0% Treaty Rate
US - Greece
Article: Article X (Personal Services)
0% Treaty Rate
US - Czech Republic
Article: Article 14 (Independent Personal Services)
0% Treaty Rate
US - Romania
Article: Article 14 (Independent Personal Services)
0% Treaty Rate
US - Bulgaria
Article: Article 14 (Independent Personal Services)
0% Treaty Rate
US - Estonia
Article: Article 14 / Article 7
0% Treaty Rate
US - Latvia
Article: Article 14 / Article 7
0% Treaty Rate
US - Lithuania
Article: Article 14 / Article 7
0% Treaty Rate
US - Cyprus
Article: Article 17 (Independent Personal Services)
30% Statutory Rate
US - Singapore
No Bilateral Treaty
0% Treaty Rate
US - Thailand
Article: Article 15 (Independent Personal Services)
0% Treaty Rate
US - Morocco
Article: Article 14 (Independent Personal Services)
0% Treaty Rate
US - Tunisia
Article: Article 14 (Independent Personal Services)
30% Statutory Rate
US - Saudi Arabia
No Bilateral Treaty
30% Statutory Rate
US - United Arab Emirates
No Bilateral Treaty
30% Statutory Rate
US - Colombia
No Bilateral Treaty
0% Treaty Rate
US - Bangladesh
Article: Article 15 (Independent Personal Services)
0% Treaty Rate
US - Sri Lanka
Article: Article 15 (Independent Personal Services)
0% Treaty Rate
US - Kazakhstan
Article: Article 14 (Independent Personal Services)