U.S. Tax Treaty Rate Lookup
Instantly look up withholding tax rates under IRS Publication 901 for 50+ U.S. tax treaty countries. Compare rates across jurisdictions for dividends, interest, royalties, and more.
Treaty Rate Lookup
Select a country and income type to see the applicable U.S. tax treaty withholding rate.
Select a country and income type
Choose a treaty country and an income category above to view the applicable withholding rate, treaty article, and relevant forms.
Compare Treaty Rates
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Quick Reference: Key Treaty Rates
A snapshot of dividend, interest, and royalty withholding rates for major U.S. treaty partners.
| Country | Dividends (Portfolio) | Dividends (Qualified) | Interest | Royalties |
|---|---|---|---|---|
AUAustralia | 15% | 5% | 10% | 5% |
ATAustria | 15% | 5% | 0% | 0% |
BEBelgium | 15% | 5% | 15% | 0% |
CACanada | 15% | 5% | 0% | 0-10% |
CNChina | 10% | 10% | 10% | 10% |
CZCzech Republic | 15% | 5% | 0% | 10% |
DKDenmark | 15% | 5% | 0% | 0% |
EGEgypt | 15% | 5% | 15% | 15% |
FIFinland | 15% | 5% | 0% | 0% |
FRFrance | 15% | 5% | 0% | 0% |
DEGermany | 15% | 5% | 0% | 0% |
GRGreece | 30% | 30% | 0% | 0% |
HUHungary | 15% | 5% | 0% | 0% |
ISIceland | 15% | 5% | 0% | 0-5% |
INIndia | 25% | 15% | 15% | 15% |
IDIndonesia | 15% | 10% | 10% | 10% |
IEIreland | 15% | 5% | 0% | 0% |
ILIsrael | 25% | 12.5% | 17.5% | 15% |
ITItaly | 15% | 5% | 10% | 5-8% |
JMJamaica | 15% | 10% | 12.5% | 10% |
JPJapan | 10% | 5% | 10% | 0% |
KZKazakhstan | 15% | 5% | 10% | 10% |
KRKorea (South) | 15% | 10% | 12% | 15% |
LVLatvia | 15% | 5% | 10% | 10% |
LTLithuania | 15% | 5% | 10% | 10% |
LULuxembourg | 15% | 5% | 0% | 0% |
MXMexico | 10% | 5% | 15% | 10% |
MAMorocco | 15% | 10% | 15% | 10% |
NLNetherlands | 15% | 5% | 0% | 0% |
NZNew Zealand | 15% | 5% | 10% | 5% |
NONorway | 15% | 5% | 0% | 0% |
PKPakistan | 30% | 15% | 30% | 0% |
PHPhilippines | 25% | 20% | 15% | 15% |
PLPoland | 15% | 5% | 0% | 10% |
PTPortugal | 15% | 5% | 10% | 10% |
RORomania | 10% | 10% | 10% | 10% |
RURussia | 10% | 5% | 0% | 0% |
SKSlovak Republic | 15% | 5% | 0% | 0-10% |
SISlovenia | 15% | 5% | 5% | 5% |
ZASouth Africa | 15% | 5% | 0% | 0% |
ESSpain | 15% | 10% | 10% | 5-8% |
LKSri Lanka | 15% | 15% | 10% | 10% |
SESweden | 15% | 5% | 0% | 0% |
CHSwitzerland | 15% | 5% | 0% | 0% |
THThailand | 15% | 10% | 15% | 5-15% |
TTTrinidad & Tobago | 30% | 30% | 15% | 15% |
TNTunisia | 20% | 14% | 15% | 15% |
TRTurkey | 20% | 15% | 15% | 10% |
UAUkraine | 15% | 5% | 0% | 10% |
GBUnited Kingdom | 15% | 5% | 0% | 0% |
VEVenezuela | 15% | 5% | 10% | 10% |
Important Disclaimer
Rates shown are general treaty rates based on IRS Publication 901 and individual treaty texts. Actual rates may vary based on specific circumstances, limitation on benefits (LOB) provisions, saving clause exceptions, and treaty amendments or protocols. This tool is for informational purposes only and does not constitute tax advice. Always consult a qualified tax professional for your specific situation.
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