US Tax Treaty Royalty Withholding Rates (WHT) for WPBay Market Countries
If you earn WPBay royalties as a non-US person, the default US withholding tax rate can be reduced by an income tax treaty between the United States and your country of tax residence. Below is a practical reference table showing the treaty article citation and the royalty withholding tax rate for the countries WPBay operates in.
These rates apply to royalty income (income other than personal service income) under Chapter 3 of the Internal Revenue Code and the relevant income tax treaties.
Royalty treaty rates by country
| Country | Treaty Article Citation | Royalty WHT Rate |
|---|---|---|
| Armenia | III(1)(a) | 0% |
| Australia | 12(2) | 5% |
| Austria | 12(1), (2) | 0% |
| Azerbaijan | III(1)(a) | 0% |
| Bangladesh | 12(2) | 10% |
| Barbados | 12(2) | 5% |
| Belarus | III(1)(a) | 0% |
| Belgium | 12(1) | 0% |
| Bulgaria | 12(2) | 5% |
| Canada | 12(2), (3) | 0% |
| Chile | 12(2)(b) | 10% |
| China, People’s Rep. of | II(2) | 10% |
| Cyprus | 14(1) | 0% |
| Czech Republic | 12(2) | 0% |
| Denmark | 12(1) | 0% |
| Egypt | 13(1) | 15% |
| Estonia | 12(2) | 10% |
| Finland | 12(1) | 0% |
| France | 12(1) | 0% |
| Georgia | III(1)(a) | 0% |
| Germany | 12(1) | 0% |
| Greece | VII | 0% |
| Hungary | 11 | 0% |
| Iceland | 12(1), (2) | 0% |
| India | 12(2) | 15% |
| Indonesia | 13(2) | 10% |
| Ireland | 12(1) | 0% |
| Israel | 14(1) | 10% |
| Italy | 12(2)(a) | 5% |
| Jamaica | 12(2) | 10% |
| Japan | 12(1) | 0% |
| Kazakhstan | 12(2) | 10% |
| Korea, South | 14(1) | 10% |
| Kyrgyzstan | III(1)(a) | 0% |
| Latvia | 12(2) | 10% |
| Lithuania | 12(2) | 10% |
| Luxembourg | 13(1) | 0% |
| Malta | 12(2) | 10% |
| Mexico | 12(2) | 10% |
| Moldova | III(1)(a) | 0% |
| Morocco | 12(2) | 10% |
| Netherlands | 13(1) | 0% |
| New Zealand | 12(2) | 5% |
| Norway | 10(1) | 0% |
| Pakistan | VIII(1) | 0% |
| Philippines | 13(2) | 15% |
| Poland | 13(2) | 10% |
| Portugal | 13(2) | 10% |
| Romania | 12(2) | 10% |
| Russia | 12(1) | 30% |
| Slovak Republic | 12(2) | 0% |
| Slovenia | 12(1) | 5% |
| South Africa | 12(1) | 0% |
| Spain | 12(1) | 0% |
| Sri Lanka | 12(2) | 10% |
| Sweden | 12(1) | 0% |
| Switzerland | 12(1) | 0% |
| Tajikistan | III(1)(a) | 0% |
| Thailand | 12(2) | 5% |
| Trinidad & Tobago | 14(1) | 0% |
| Tunisia | 12(2) | 15% |
| Turkey | 12(2) | 10% |
| Turkmenistan | III(1)(a) | 0% |
| Ukraine | 12(2) | 10% |
| United Kingdom | 12(1) | 0% |
| Uzbekistan | III(1)(a) | 0% |
| Venezuela | 12(2) | 10% |
How to use this table
If your country appears above, the “Royalty WHT Rate” is the treaty rate commonly used for WPBay-style royalty income when a valid tax form is on file. If your country is not listed, the default rate is typically 30% for US-source royalty income, unless another specific rule applies.
This page is informational and not tax advice. If you’re unsure which rate applies to your situation, talk to a qualified tax professional and confirm the correct treaty claim for your residency and income type.