Table 1. Tax Rates on Income Other Than Personal Service ...
Table 1. Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties (Rev. Feb 2019)
This table lists the income tax rates on interest, dividends, royalties, and other income that is not effectively connected with the conduct of a U.S. trade or business. The income code numbers shown in this table are the same as the income codes on Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding.
In most cases, a net basis tax, rather than a reduced tax rate or exemption, applies if the income is attributable to a permanent establishment of the taxpayer in the United States under the Business Profits article of the treaty.
If the Treaty Article Citation includes a "P," that refers to a protocol that amends the treaty article. See also Table 3 ? List of Tax Treaties. A reference to 2P or 5P would be to the 2nd protocol or the 5th protocol.
CAUTION:
This table is not a comprehensive guide to all eligibility requirements for every treaty rate of tax or exemption listed. You should review the text of the treaty and the Treasury Department Technical Explanation accompanying the treaty, as well any relevant competent authority arrangements to determine whether a reduced rate of tax or an exemption is available. See the Competent Authority Arrangements page on .
This table does not provide guidance on how to identify the relevant treaty resident and whether that resident is entitled to a reduced rate of tax or exemption set forth in this table. See, for example, Table 4, Limitation on Benefits, and Treas. Reg. ?? 1.881-3 and 1.894-1(d) for additional rules on entitlement to treaty benefits.
This table should not be relied on to determine whether a U.S. tax resident is entitled to the listed rate of tax from a foreign treaty country, although generally the treaty rates of tax are the same.
Income Code Number
Name
Code
Australia....................
AS
Austria.....................
AU
Bangladesh................ BG
Barbados..............
BB
Belgium ................
BE
Bulgaria ...................
BU
Canada...................... CA
China, People's Rep.
CH
of......
Comm. of Independent
States*.............
Cyprus..bbb................... CY
Czech Republic........
EZ
Interest ccc
1
Paid by U.S.
Treaty
Obligors--
Article
General
Citation
10 g, jj, nn
11(2) / P7
0 g,jj,ss
11(1)
10 g,bb,jj
11(2)
5 rr, z
11(1)
/1PIV;
2PII(6)
0 g,jj, ss
11(1)
5 g,dd,jj,z
11(1)-(3)
0 g,jj
XI(1) \
5P6(1)
10 z
10(2)
0 n
III(1)(g)
10 z
13(2)
0 g
11(1)
6 Paid by U.S. Corporations-- General a 15 mm 15 w 15 mm 15 w rr
15 dd,mm 10 dd,mm 15 mm
10
30
15 15 w
Dividends 7
Qualifying for Direct Dividend Rate a, b, aaa 5 mm,oo 5 w 10 mm 5 w, rr
5 dd,mm,oo 5 dd,mm 5 mm
10
30
5 5 w
Treaty Article Citation 10(2) / P6 10(2) 10(2) 10(2) / 1PIII(1); 2PII(6) 10(2) 10(2) X(2) / 5P5(1) 9(2)
Pensions and Annuities
15
Pensions and Treaty
Annuities d
Article
Citation
0
18(1)
0
18(1)(a)
0 f,q
19(1)
0 f
18(1)(a)
0 f
17(1)
0 f
17(1)
15 ii
XVIII(1) / 3P9;
5P13
0 t
17(1)
None
30
none
12(2)
0 f
10(2)
0 f
23(1) 19(1)(a)
Income Code Number
Name
Code
Denmark...................
DA
Egypt.........................
EG
Estonia....................... EN
Finland....................... FI
France......................
FR
Germany.................
GM
Greece....................... GR
Hungary....................
HU
Iceland......................
IC
India..........................
IN
Indonesia................... ID
Ireland bbb...............
EI
Israel.. bbb................. IS
Italy ..........................
IT
Jamaica.. bbb............. JM
Japan... bbb................ JA
Kazakhstan...............
KZ
Korea, South.............
KS
Latvia......................... LG
Interest ccc
1
Paid by U.S.
Treaty
Obligors--
Article
General
Citation
0 g,jj
11(1)
15 z
12(2)
10 g,jj, z
11(2)
0 g,jj
11(1) / PIV
0 g,jj,ss
11(2)
6 Paid by U.S. Corporations-- General a 15 dd,mm 15 15 w 15 dd,mm 15 mm
0 g,jj 0 r 0 0 g,jj,ss 15 z 10 z 0 g,jj,ss 17? z 10 g,h 12? z 10 e,g,dd 10 g, z 12 z 10 g,jj, z
11(1) VI 10(1) 11(1) 11(2) 12(2) / P2 11(1) 13(2) 12(2) 11(2) 11(2) 11(2) 13(2) 11(2)
15 dd,mm 30 15 15 dd,mm 25 w 15 15 mm 25 w 15 mm 15 10 dd,mm 15 ff 15 15 w
Dividends 7
Qualifying for Direct Dividend Rate a, b, aaa 5 dd,mm,oo 5 5 w 5 dd,mm,oo 5 mm,oo,ss
5 dd,mm,oo, 30 5 5 dd,mm,ss 15 w 10 5 mm,ss 12? w 5 mm 10 5 dd,mm,oo 5 ff 10 5 w
Treaty Article Citation 10(2) / PII 11(2) 10(2) 10(2) / PIII 10(2) / 2P2 10(2) / PIV IX 9(2) 10(2) 10(2) 11(2) / P1 10(2) 12(2) 10(2) 10(2) / P2 10(2) 10(2) 12(2) 10(2)
Pensions and Annuities
15
Pensions and Annuities d
Treaty Article
Citation
30 c,t
18(1)
0 f
19(1)
0 f
18(1)
0 f
18(1)
30 t
18(1) / 1PIII
0 f 0 0 t 0 0 f, ii 15 q 0 f 0 f 0 f, ii 0 f,p 0 0 f 0 f 0 f
18(1) XI(2) 15(1) 17(1),(4) 20(1) - (4) 21(1) 18(1)(a) 20(1) 18(1) 19(1)(a) 17(1) 18(1)(a) 23(1) 18(1)
Table 1. Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties Page 2 of 10
Income Code Number
Name
Code
Australia.................
AS
Austria...................
AU
Bangladesh...............
BG
Barbados.................
BB
Belgium .................
BE
Bulgaria .................
BU
Canada..................
CA
China, People's Rep.
CH
of.....
Comm. of Independent
States........
Cyprus..bbb................. CY
Czech Republic.......... EZ
Denmark.................
DA
Egypt....................
EG
Estonia..................
EN
Finland...................
FI
France...................
FR
Germany.................
GM
Greece...................
GR
Hungary..................
HU
Iceland...
IC
India.....................
IN
Indonesia.................
ID
Ireland...bbb............... EI
Israel.. bbb................
IS
Italy .....................
IT
Jamaica.. bbb............. JM
Japan.. bbb...............
JA
Kazakhstan...............
KZ
Korea, South.............. KS
Latvia....................
LG
Social Security
Social Security qq
Treaty Article Citation
30
18(2)
30
18(1)(b)
30
19(2)
30
18(1)(b)
30
17(2)
30
17(2)
0
XVIII(5) /
4P2(2)
30
17(2)
30
None
30
24
30
19(1)(b)
30
18(2)
0
20
30
18(2)
30
18(1)
30
18(1) / 1PIII
0
18(5) / PVIII
30
XIV(1)
30
15(2)
30
17(2)
30
20(2)
30
22
0
18(1)(b)
0
21
0
18(2)
30
19(1)(b)
0
17(1)
30
18(1)(b)
30
24
30
18(2)
Industrial Equipment
n/a u, n/a u n/a u n/a u rr
n/a u n/a u 10
7 v
0
n/a u 10 n/a u n/a u 5 n/a u n/a u n/a u 0 n/a u n/a u 10 x 10 n/a u n/a u 5 tt n/a u n/a u 10 uu n/a u 5
10 Know-How/ Other Industrial Royalties 5 0 ss 10 5 rr
0 ss 5 0
10
0
0 10 0 30 u 10 0 0 ss 0 0 0 5 i, ss 15 x 10 0 ss 15 u 8 10 0 10 15 10
Royaltiesyy
11
Patents
Film & TV
5
5
0 ss
10 ss
10
10
5 rr
5 rr
0 ss
0 ss
5
5
0
10
10
10
0
0
0
0
10
0
0
0
15
n/a u
10
10
0
0
0 ss
0 ss
0
0
0
30
0
0
0 ss
5 ss
15 x
15 x
10
10
0 ss
0 ss
15
10
8
8
10
10
0
0
10
10
15
10
10
10
12 Copyrightstt Treaty Article
Citation
5
12(2) / P8
0 ss
12(1), (2)
10
12(2)
5 rr
12(2) / 1PV;
2PII(6)
0 ss
12(1)
5
12(2) / P5(7)
0
12(2), (3) / 5P7(1)
10
II(2)
0
III(1)(a)
0
14(1)
0
12(2)
0
12(1)
15
13(1)
10
12(2)
0
12(1)
0 ss
12(1) / 2PIII
0
12(1)
0
VII
0
11
0 ss
12(1), (2)
15 x
12(2)-(4)
10
13(2) / P34
0 ss
12(1)
10
14(1)
0
12(2)
10
12(2)
0
12(1)
10
12(2)
10
14(1)
10
12(2)
Table 1. Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties Page 3 of 10
Income Code Number
Name
Code
Lithuania................
LH
Luxembourg.............. LU
Malta.....bbb.............. MT
Mexico..................
MX
Morocco... bbb........... MO Netherlands.............. NL
New Zealand............. NZ
Norway..................
NO
Pakistan................. PK
Philippines............... RP
Poland..................
PL
Portugal.................
PO
Romania................. RO
Russia..................
RS
Slovak
LO
Republic...........
Slovenia................. SI
South Africa.............. SF
Spain...................
SP
Sri Lanka................ CE
Sweden.................
SW
Switzerland.............. SZ
Thailand.. bbb............ TH
Trinidad &
TD
Tobago.........
Tunisia..................
TS
Turkey..................
TU
Ukraine..................
UP
United
UK
Kingdom..bbb...
Venezuela............... VE
Other Countries...........
Interestccc
1
Paid by U.S.
Treaty
Obligors--
Article
General
Citation
10 g, z, jj
11(2)
0 g,jj
12(1)
10 g,jj, ss, z
11(2)
15 g,dd,hh
11(2)
6 Paid by U.S. Corporations-- Generala 15 w 15 w 15 dd,mm 10 dd,mm
15 z 0, m,ss
11(2) 12(1)
15 15 dd, pp
10 g, jj, z 0 s
11(2) / PVII 15 mm
9 / PV
15
30
XIV
30
15 z 0 10 g, jj, z 10 z 0 g 0 g
12(2) 12(1) 11(2) 11(2) 11(1) 11(1)
25 15 15 w 10 10 ff 15 w
5 g, z, jj 0 g, jj 10 z 10 g, jj, z 0 g, jj 0 g, jj 15 g, z 30 z
11(2) 11(1) 11(2) 11(2)/ PVIII 11(1) 11(1) 11(2) 13
15 mm 15 w 15 w 15 gg 15 dd,mm 15 w, dd 15 w 30
15 z 15 g, z, jj 0 g 0 g, jj
11(2) 11(2) 11(1) 11(1)
20 w 20 w 15 ff 15 mm
10 g, jj, z, ll 30
11(2)
15 mm 30
Dividends 7
Qualifying for Direct Dividend Ratea,b,aaa 5 w 5 w 5 dd,mm, ss 5 dd,mm,oo
10 5 oo,pp
5 mm,oo 15
15
20 5 5 w 10 5 ff 5 w
5 mm 5 w 10 w 15 gg 5 dd,mm,oo 5 w 10 w 30
14 w 15 w 5 ff 5 mm,oo
5 mm 30
Treaty Article Citation 10(2) 10(2) 10(2) 10(2) / 2PII 10(2) 10(2) / P3(a) 10(2) / PVI 8(2) / PIV(1) VII(2) / VI(1) 11(2) 11(2) 10(2),(3) 10(2) 10(2) 10(2)
Pensions and Annuities
15
Pensions and Treaty
Annuities d
Article
Citation
0 f
18(1)
0
19(1)(a)
0 f
17(1)
0
19(1)(a)
0 f 0 f, ii
19(1) 19(1) - (3)
0
18(1)
0 f
18(1)
0 j
X(1)-(3)
30 q
18(1)
30
None
0 f
20(1)(a)
0 f
16(1)
0 t
17(1)(a)
0 f
19(1)
10(2)
0 f
10(2)
15 l
10(2)
0 f
10(2)
0 t
10(2) / PIV 0
10(2)
0
10(2)
0 f
12(1)
0 f
18(1) 18(1) 20(1)(a) 19(1) 19(1) 18(1) 20(1) 22(1)
10(2) 10(2) 10(2) 10(2)
0 f 0 0 0 f, ii
18(1) 18(1) 19(2) 17(1)
10(2)
0 t
30
19(1)
* Those countries to which the U.S.-U.S.S.R. income tax treaty still applies: Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan,
Turkmenistan, and Uzbekistan.
Table 1. Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties Page 4 of 10
Income Code Number
Name
Code
Lithuania..............
LH
Luxembourg........... LU
Malta.........bbb....... MT
Mexico...............
MX
Morocco... bbb........ MO
Netherlands...........
NL
New Zealand.......... NZ
Norway...............
NO
Pakistan..............
PK
Philippines............
RP
Poland...............
PL
Portugal..............
PO
Romania..............
RO
Russia...............
RS
Slovak Republic........ LO
Slovenia..............
SI
South Africa...........
SF
Spain................
SP
Sri Lanka.............
CE
Sweden..............
SW
Switzerland...........
SZ
Thailand.. bbb......... TH
Trinidad & Tobago...... TD
Tunisia...............
TS
Turkey...............
TU
Ukraine...............
UP
United
UK
Kingdom...bbb.....
Venezuela............
VE
Other Countries........
Social Security
Social Security qq
Treaty Article Citation
30
18(2)
30
19(1)(b)
30
17(2)
30
19(1)(b)
30
20(3)
30
19(4)
30
18(1)(b)
30
19 / PVIII
30
None
30
19
30
None
30
20(1)(b)
0
17
30
17(1)(b)
30
19(1)(b)
30
18(2)
30
18(2)
30
20(1)(b)
30
19(2)
30
19(2)
15
19(4)
30
20(2)
30
None
30
18(1)
30
18(2)
30
19(1)
0
17(3)
30
19(2)
30
Industrial Equipment
5
n/a u n/a u 10 n/a u n/a u n/a u n/a u n/a u n/a u n/a u 10 n/a u n/a u 10 n/a u n/a u 8 5 y n/a u n/a u 8 n/a u 10 xx 5 n/a u n/a u
5 30
10 Know-how/ Other Industrial Royalties 10
0 ss 10 ss 10 10 0 ss 5 0 0 15vv 10 10 15 0 10 5 0 10 10 0 0 15 15 15 10 10 0
10 30
Royaltiesyy
11
Patents
Film & TV
10
0 ss 10 ss 10 10 0 ss 5 0 0 15 vv 10 10 15 0 10 5 0 10 10 0 0 15 15 15 10 10 0
10 30
10
0 ss 10 ss 10 10 0 ss 5 n/a u n/a u 15 vv 10 10 10 0 0 5 0 8 10 0 n/a u 5 n/a u 15 10 10 0
10 30
12 Copyrightstt Treaty Article
Citation
10
0 ss 10 ss 10 10 0 ss 5 0 0 15 vv 10 10 10 0 0 5 0 5 aa 10 0 0 5 0 cc 15 10 10 0
10 30
12(2)
13(1) 12(2) 12(2) 12(2) 13(1) 12(2) / PVIII 10(1) VIII(1) 13(2) 13(2) 13(2) 12(2) 12(1) 12(2) 12(1) 12(1) 12(2) 12(2) 12(1) 12(1) 12(2) 14(1) 12(2)-(3) 12(2) 12(2) 12(1)
12(2)
Table 1. Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties Page 5 of 10
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