Read this first. The rate below applies when NIL income is characterized as a royalty (use of name/image/likeness) — FDAP income to a nonresident. Personal-service / athlete-entertainer income (treaty Art. 16/17) may remain taxable at source regardless of these royalty rates, and state tax generally does not honor the federal treaty. No-treaty countries default to 30% withholding. Illustration only — verify the specific article and rate against IRS Pub 901 / Pub 515 before filing.

CountryRoyalty / FDAP rate

Armenia0%

Via the 1973 U.S.–U.S.S.R. treaty (CIS); royalties 0%.

Australia5%

Austria0%

Azerbaijan0%

Via the 1973 U.S.–U.S.S.R. treaty (CIS); royalties 0%.

Bahamas30%

Bangladesh10%

Art. 12(2); Table 1 other-royalties 10%.

Barbados5%

Table 1 other-royalties 5% (Art. 12(1)/1PIV/2PII(6)).

Belgium0%

Bosnia & Herzegovina10%

Via the 1970 U.S.–Yugoslavia treaty (successor state).

Brazil30%

Bulgaria5%

Cameroon30%

Canada10%

Table 1 shows 0% in the know-how/other column (the Art. XII(3) technical-know-how exemption), but NIL is a general Art. XII(2) royalty at 10% (same bucket as film 10%) — 10% applied. Verify characterization.

Chile10%

Treaty in force 2024; royalties 2%/10%.

China (PRC)10%

Colombia30%

Côte d’Ivoire30%

Croatia30%

Treaty signed 2022 + protocol 2026, but NOT yet in force — pending U.S. Senate ratification; no treaty rate until then.

Cyprus0%

Table 1 royalties 0% (Art. 14(1)).

Czechia10%

Denmark0%

Dominican Republic30%

Ecuador30%

Egypt30%

Treaty gives NO reduction on other/know-how royalties — Table 1 income code 10 = 30% (Art. 13(1)); only patents/copyright drop to 15%. NIL as a general/'other' royalty ⇒ 30% (treaty exists but does not reduce this rate). Characterization call — confirm with counsel.

Estonia10%

Finland0%

France0%

Georgia0%

Via the 1973 U.S.–USSR treaty (successor state).

Germany0%

Ghana30%

Greece0%

Hungary30%

U.S.–Hungary treaty TERMINATED effective 1 Jan 2024 — now 30%.

Iceland5%

India15%

Treaty lets students claim the standard deduction.

Indonesia10%

Art. 13(2); Table 1 other-royalties 10%.

Ireland0%

Israel15%

Table 1 other/industrial royalties 15% (income code 10, Art. 14); copyright/film sub-rate is 10%. NIL as a general royalty ⇒ 15% (was 0.10 — the copyright rate; corrected 2026-08-24).

Italy8%

Table 1 other/industrial royalties 8% (income code 10, Art. 12); industrial-equipment 5%, copyright 0%. NIL as a general royalty ⇒ 8% (was 0.05 — the equipment rate; corrected 2026-08-24).

Jamaica10%

Japan0%

Kazakhstan10%

Own 1993 treaty (NOT the USSR treaty); Table 1 other-royalties 10%.

Kenya30%

Kyrgyzstan0%

Via the 1973 U.S.–U.S.S.R. treaty (CIS); royalties 0%.

Latvia10%

Lithuania10%

Luxembourg0%

Malta10%

Table 1 other-royalties 10% (Art. 12(2)).

Mexico10%

Moldova0%

Via the 1973 U.S.–U.S.S.R. treaty (CIS); royalties 0%.

Montenegro10%

Via the 1970 U.S.–Yugoslavia treaty (successor state).

Morocco10%

Netherlands0%

New Zealand5%

Nigeria30%

North Macedonia30%

Norway0%

Pakistan0%

1957 treaty; Table 1 know-how/patents/copyright royalties 0% (Art. VIII).

Panama30%

Philippines15%

Art. 13(2); Table 1 royalties 15%.

Poland10%

Portugal10%

Romania15%

Table 1 other/industrial royalties 15% (income code 10, Art. 12); film/copyright sub-rate is 10%. NIL as a general royalty ⇒ 15% (was 0.10 — the film/copyright rate; corrected 2026-08-24).

Senegal30%

Serbia10%

Via the 1970 U.S.–Yugoslavia treaty (successor state).

Singapore30%

No U.S. income-tax treaty.

Slovakia10%

Slovenia5%

South Africa0%

South Korea15%

Table 1 other/industrial royalties 15% (income code 10, Art. 14); film/copyright sub-rate is 10%. NIL as a general royalty ⇒ 15% (was 0.10 — the film/copyright rate; corrected 2026-08-24).

South Sudan30%

Spain0%

2019 protocol (in force Nov 2019) reduced royalties to 0% — Table 1 (Rev. 5/2023) shows 0% across every royalty column (Art. 12). Was 0.05 (superseded pre-protocol rate); corrected 2026-08-24.

Sri Lanka10%

Table 1 other-royalties 10% (industrial-equipment rental 5%; Art. 12(2)).

Sweden0%

Switzerland0%

Tajikistan0%

Via the 1973 U.S.–U.S.S.R. treaty (CIS); royalties 0%.

Thailand15%

Table 1 know-how/other royalties 15% (copyright/film 5%; Art. 12(2)). Category matters — verify.

Trinidad & Tobago15%

Table 1 industrial/know-how royalties 15% (copyright 0%; Art. 14).

Tunisia15%

Table 1 know-how/other royalties 15% (industrial-equipment 10%; Art. 12(2)-(3)).

Türkiye10%

Turkmenistan0%

Via the 1973 U.S.–U.S.S.R. treaty (CIS); royalties 0%.

Ukraine10%

United Kingdom0%

Uzbekistan0%

Via the 1973 U.S.–U.S.S.R. treaty (CIS); royalties 0%.

Venezuela10%

Zimbabwe30%

Any other country (no U.S. treaty)30%

The full statutory FDAP withholding rate — no treaty reduction available.

Pipeline — signed, not yet in force

These treaties are signed but not yet ratified, so athletes from these countries remain at the 30% no-treaty rate until they enter into force. The monitoring agents watch for that moment and flag it the day it changes.

Croatia (pending ratification)30%

Croatia — first U.S. treaty signed 2022, protocol Apr 2026; pending U.S. Senate ratification.

Hand-maintained and reviewed against IRS Pub 901; the monitoring agents watch the U.S. Federal Register for treaty actions (new conventions, terminations, protocols) and flag changes for human verification here. Last verified 2026-08-24. Not tax, legal, or immigration advice.

Model an athlete with these rates Treaty changes we track

These rates decide a withholding number someone has to set. A Big Ten school’s NIL agreement requires withholding “based upon the appropriate income classification” — read that clause and four others, quoted.

U.S. income-tax treaty rates we apply

Pipeline — signed, not yet in force