Transcription of Tax Treaty Table 1
1 Table 1. Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties This Table lists the income tax rates on interest, dividends, royalties, and other non-personal services income. The income code numbers shown in this Table are the same as the income codes on Form 1042-S, Foreign Person's Source Income Subject to Withholding. Taxpayers must meet the limitation on benefits provisions in the Treaty , if any, to qualify for reduced withholding rates. See Table 4. Limitation on Benefits, for a list of treaties that contain a limitation on benefits provision. In most cases, the Business Profits article, rather than a reduced withholding tax rate, applies if the income is attributable to a permanent establishment of the taxpayer in the United States.
2 If the Treaty Article Citation includes a P, that refers to a protocol that amends the original 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. Interest Dividends Pension and Annuities Income Code Number 1 6 7 15 Name Code Paid by Obligors General bbb Treaty Article Citation Paid by Corporations Generala Qualifying for Direct Dividend Ratea, b, aaa Treaty Article Citation Pensions and Annuities d Treaty Article Citation AS 10 g,k, m ,nn 11(2) / P7 15 mm 5 mm,oo 10(2) / P6 0 18(1) AU 0 g,jj,ss 11(1) 15 w 5 w 10(2) 0 18(1)(a) BG 10 g,bb,jj 11(2) 15 mm 10 mm 10(2) 0 f,q 19(1) BB 5 rr 11(1) /2P1 15 w rr 5 w, rr 10(2) / PIII(1) 0 f 18(1)(a) Belgium.
3 BE 0 g,jj, ss 11(1) 15 dd,mm 5 dd,mm,oo 10(2) 0 f 17(1) Bulgaria .. BU 5 g,dd,jj,nn 11(1) 10 dd,mm 5 dd,mm 10(2) 0 f 17(1) CA 0 g,jj XI(1) \ 5P6(1) 15 mm 5 mm X(2) / 5P5(1) 15 XVIII(1) / 3P9; 5P13 China, People's Rep. CH 10 z 10(2) 10 10 9(2) 0 t 17(1) Comm. of Independent States*.. 0 n III(1)(g) 30 30 None 30 none CY 10 nn 13(2) 15 5 12(2) 0 f 23(1) Czech EZ 0 g 11(1) 15 w 5 w 10(2) 0 f 19(1)(a) DA 0 g,kk 11(1) 15 dd,mm 5 dd,mm,oo 10(2) / PII 30 c,t 18(1) EG 15 12(2) 15 5 11(2) 0 f 19(1) EN 10 g,kk 11(2) 15 w 5 w 10(2) 0 f 18(1) FI 0 g,kk 11(1) / PIV 15 dd,mm 5 dd,mm,oo 10(2) / PIII 0 f 18(1) FR 0 g,k,ss 11(2) 15 mm 5 mm,oo,ss 10(2) / 2P2 30 t 18(1) / 1 PIII GM 0 g,jj 11(1) 15 dd,mm,zz 5 dd,mm,oo, 10(2) / PIV 0 f 18(1) GR 0 r VI 30 30 IX 0 XI(2) HU 0 10(1) 15 5 9(2) 0 t 15(1) IC 0 g,kk,ss 11(1) 15 dd,mm 5 dd,mm,ss 10(2) 0 17(1),(4) IN 15 z 11(2) 25 w 15 w 10(2) 0 f 20(1), (0-9 ID 10 z 12(2) / P2 15 10 11(2) / P1 15 q 21(1))
4 Ireland EI 0 g,k,ss 11(1) 15 mm, 5 mm,ss 10(2) 0 f 18(1)(a) IS 17 z 13(2) 25 w 12 w 12(2) 0 f 20(1) Italy .. IT 10 g,h 12(2 ) 15 mm 5 mm 10(2) 0 f 18(1) JM 12 z 11(2) 15 10 10(2) / P2 0 f,p 19(1)(a) JA 10 e,g,dd,ee 11(2) 10 dd,ee,mm 5 dd,ee,mm,oo 10(2) 0 17(1) KZ 10 g 11(2) 15 ff 5 ff 10(2) 0 f 18(1)(a) Korea, KS 12 13(2) 15 10 12(2) 0 f 23(1) LG 10 g,kk 11(2) 15 w 5 w 10(2) 0 f 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 Social Security Royalties Income Code Number 21 10 11 12 Name Code Social Securityqq Treaty Article Citation Industrial Equipment Know-How/ Other Industrial Royalties Patents Film & TV Copyrights Treaty Article Citation AS 30 18(2) n/a u, 5 5 5 5 12(2) / P8 AU 30 18(1)(b) n/a u 0 ss 0 ss 10 ss 0 ss 12(1), (2) BG 30 19(2) n/a u 10 10 10 10 12(2) BB 30 18(1)(b) n/a u rr 5 rr 5 rr 5 rr 5 rr 12(2) / 1PV Belgium.
5 BE 30 17(2) n/a u 0 ss 0 ss 0 ss 0 ss 12(1) Bulgaria .. BU 30 17(2) n/a u 5 5 5 5 12(2) / P5(7) CA 0 XVIII(5) / 4P2(2) 10 0 0 10 0 12(2), (3) / 5P7(1) China, People's Rep. CH 30 17(2) 7 v 10 10 10 10 II(2) Comm. of Independent 30 None 0 0 0 0 0 III(1)(a) CY 30 24 n/a u 0 0 0 0 14(1) Czech EZ 30 19(1)(b) 10 10 10 0 0 12(2) DA 30 18(2) n/a u 0 0 0 0 12(1) EG 0 20 n/a u 30 u 15 yy n/a u 15 yy 13(1) EN 30 18(2) 5 10 10 10 10 12(2) FI 30 18(1) n/a u 0 0 0 0 12(1) FR 30 18(1) / 1 PIII n/a u 0 ss 0 ss 0 ss 0 ss 12(1) / 2 PIII GM 0 18(5) / PVIII n/a u 0 0 0 0 12(1) GR 30 XIV(1) 0 0 0 30 0 VII HU 30 15(2) n/a u 0 0 0 0 11 IC 30 17(2) n/a u 5 ss 0 ss 5 ss 0 ss 12(1), (2) IN 30 20(2) 10 15 15 15 15 12(2) ID 30 22 10 10 10 10 10 13(2) / P34 EI 0 18(1)(b) n/a u 0 ss 0 ss 0 ss 0 ss 12(1) IS 0 21 n/a u 15 u 15 10 10 14(1) Italy.
6 IT 0 18(2) 5 tt 8 8 8 0 12(2) JM 30 19(1)(b) n/a u 10 10 10 10 12(2) JA 0 17(1) n/a u 0 ee 0 ee 0 ee 0 ee 12(1) KZ 30 18(1)(b) 10 uu 10 10 10 10 12(2) Korea, KS 30 24 n/a u 15 15 10 10 14(1) LG 30 18(2) 5 10 10 10 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 Interest Dividends Pension and Annuities Income Code Number 1 6 7 15 Name Code Paid by Obligors General Treaty Article Citation Paid by Corporations Generala Qualifying for Direct Dividend Ratea,b,aaa Treaty Article Citation Pensions and Annuities Treaty Article Citation LH 10 g, z, kk 11(2) 15 w 5 w 10(2) 0 f 18(1) LU 0 g,k 12(1) 15 w 5 w 10(2) 0 19(1)(a) MT 10 g,jj, ss 11(2) 15 dd,mm 5 dd,mm, ss 10(2) 0 f 17(1) MX 15 g,dd,ee,hh 11(2) 10 dd,mm 5 dd,mm,oo 10(2) / 2 PII 0 19(1)(a) MO 15 11(2) 15 10 10(2) 0 f 19(1) NL 0, m,ss 12(1)
7 15 pp,zz 5 gg,oo,pp 10(2) / P3(a) 0 f,p 19(1) New NZ 10 g, jj,nn 11(2) / PVII 15 mm 5 mm,oo 10(2) / PVI 0 18(1) NO 10 z 9(2) / PV 15 15 8(2) / PIV(1) 0 f 18(1) PK 30 XIV 30 15 VII(2) / VI(1) 0 j X(1) RP 15z 12(2) 25 20 11(2) 30 q 18(1) PL 0 12(1) 15 5 11(2) 30 None PO 10 g,k 11(2) 15 w 5 w 10(2),(3) 0 f 20(1)(a) RO 10 11(2) 10 10 10(2) 0 f 16(1) RS 0 g 11(!) 10 ff 5 ff 10(2) 0 t 17(1)(a) Slovak LO 0 g 11(1) 15 w 5 w 10(2) 0 f 19(1) SI 5 g z 11(2) 15 mm 5 mm 10(2) 0 f 18(1) South SF 0 g,jj 11(1) 15 w 5 w 10(2) 15 l 18(1) SP 15 z 11(2) 15 w 10 w 10(2) 0 f 20(1)(a) Sri CE 10 g,jj 11(2) 15 gg 15 gg 10(2) 0 t 19(1) SW 0 g 11(1) 15 dd,mm,zz 5 dd,mm,oo 10(2) / PIV 0 19(1) SZ 0 g,jj 11(1) 15 w 5 w 10(2) 0 18(1) TH 15 g,z 11(2) 15 w 10 w 10(2) 0 f 20(1) Trinidad & TD 30 13 30 30 12(1) 0 f 22(1) TS 15z 11(2) 20 w 14 w 10(2) 0 f 18(1) TU 15 g, m,z 11(2) 20 w 15 w 10(2) 0 18(1) UP 0 g 11(1) 15 ff 5 ff 10(2) 0 19(2) United UK 0 g,ee,kk 11(1) 15 ee,mm 5 ee,mm,oo 10(2) 0 f 17(1) VE 10 g,kk,ll 11(@) 15 mm 5 mm 10(2) 0 t 19(1)
8 Other 30 30 30 30 * Those countries to which the 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 Social Security Royalties Income Code Number 21 10 11 12 Name Code Social Securityqq Treaty Article Citation Industrial Equipment Know-how/ Other Industrial Royalties Patents Film & TV Copyrights Treaty Article Citation LH 30 18(2) 5 10 10 10 10 12(2) LU 30 19(1)(b) n/a u 0 ss 0 ss 0 ss 0 ss 13(1) MT 30 17(2) n/a u 10 ss 10 ss 10 ss 10 ss 12(2) MX 30 19(1)(b) 10 10 10 10 10 12(2) MO 30 20(3) n/a u 10 10 10 10 12(2) NL 30 19(4) n/a u 0 ss 0 ss 0 ss 0 ss 13(1) New NZ 30 18(1)(b) n/a u 5 5 5 5 12(2)
9 / PVIII NO 30 19 / PVIII n/a u 0 0 n/a u 0 10(1) PK 30 None n/a u 0 0 n/a u 0 VIII(1) RP 30 19 n/a u 15vv 15 vv 15 vv 15 vv 13(2) PL 30 None n/a u 10 10 10 10 13(2) PO 30 20(1)(b) 10 10 10 10 10 13(2) RO 0 17 n/a u 15 15 10 10 12(2) RS 30 17(1)(b) n/a u 0 0 0 0 12(1) Slovak LO 30 19(1)(b) 10 10 10 0 0 12(2) SI 30 18(2) n/a u 5 5 5 5 12(1) South SF 30 18(2) n/a u 0 0 0 0 12(1) SP 30 20(1)(b) 8 10 10 8 5 aa 12(2) Sri CE 30 19(2) 5,y 10 10 10 10 12(2) SW 30 19(2) n/a u 0 0 0 0 12(1) SZ 15 19(4) n/a u 0 0 n/a u 0 12(1) TH 30 20(2) 8 15 15 5 5 tt 12(2) Trinidad & TD 30 None n/a u 15 15 n/a u 0 cc 14(1) TS 30 18(1) 10 xx 15 15 15 15 12(2) TU 30 18(2) 5 10 10 10 10 12(2) UP 30 19(1) n/a u 10 10 10 10 12(2) United UK 0 17(3) n/a u 0 ee 0 ee 0 ee 0 ee 12(1) VE 30 19(2) 5 10 10 10 10 12(2) Other 30 30 30 30 30 30 Table 1.
10 Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties Page 5 of 10 Footnotes to Table 1. Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties a No tax is imposed on a percentage of any dividend paid by a corporation in existence on January 1, 2011, that received at least 80% of its gross income from an active foreign business for the 3year period before the dividend is declared. (See sections 871(i)(2)(B) and 881(d) of the Internal Revenue Code.) b The direct dividend rate generally applies to dividends paid by a subsidiary to a foreign parent corporation that owns the required percentage of the voting stock ownership, generally10%.
