U.S. income-tax treaty reference for NIL athletes | SidelineWealth

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

Australia5%

Austria0%

Bahamas30%

Belgium0%

Bosnia & Herzegovina10%

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

Brazil30%

Bulgaria5%

Cameroon30%

Canada10%

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.

Czechia10%

Denmark0%

Dominican Republic30%

Ecuador30%

Egypt15%

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.

Ireland0%

Israel10%

Italy5%

Jamaica10%

Japan0%

Kenya30%

Latvia10%

Lithuania10%

Luxembourg0%

Mexico10%

Montenegro10%

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

Morocco10%

Netherlands0%

New Zealand5%

Nigeria30%

North Macedonia30%

Norway0%

Panama30%

Poland10%

Portugal10%

Romania10%

Senegal30%

Serbia10%

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

Singapore30%

No U.S. income-tax treaty.

Slovakia10%

Slovenia5%

South Africa0%

South Korea10%

South Sudan30%

Spain5%

Sweden0%

Switzerland0%

Türkiye10%

Ukraine10%

United Kingdom0%

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 2026-06-25. Not tax, legal, or immigration advice.

Model an athlete with these rates →Treaty changes we track →

U.S. income-tax treaty rates we apply

Pipeline — signed, not yet in force