{"name":"U.S. income-tax treaty royalty/FDAP withholding rates for NIL & revenue-share athletes","description":"The U.S. income-tax treaty royalty (FDAP) withholding rates applied to nonresident (international) athletes' U.S.-source NIL income. Reference only; personal-service/athlete income (Art. 16/17) may remain taxable at source regardless of the royalty rate.","source":"IRS Publication 901","verifiedAsOf":"2026-07-17","defaultRoyaltyRate":0.3,"countryCount":85,"countries":[{"code":"AM","name":"Armenia","hasTreaty":true,"royaltyRate":0,"note":"Via the 1973 U.S.–U.S.S.R. treaty (CIS); royalties 0%."},{"code":"AU","name":"Australia","hasTreaty":true,"royaltyRate":0.05,"note":null},{"code":"AT","name":"Austria","hasTreaty":true,"royaltyRate":0,"note":null},{"code":"AZ","name":"Azerbaijan","hasTreaty":true,"royaltyRate":0,"note":"Via the 1973 U.S.–U.S.S.R. treaty (CIS); royalties 0%."},{"code":"BS","name":"Bahamas","hasTreaty":false,"royaltyRate":0.3,"note":null},{"code":"BD","name":"Bangladesh","hasTreaty":true,"royaltyRate":0.1,"note":"Art. 12(2); Table 1 other-royalties 10%."},{"code":"BB","name":"Barbados","hasTreaty":true,"royaltyRate":0.05,"note":"Table 1 other-royalties 5% (Art. 12(1)/1PIV/2PII(6))."},{"code":"BE","name":"Belgium","hasTreaty":true,"royaltyRate":0,"note":null},{"code":"BA","name":"Bosnia & Herzegovina","hasTreaty":true,"royaltyRate":0.1,"note":"Via the 1970 U.S.–Yugoslavia treaty (successor state)."},{"code":"BR","name":"Brazil","hasTreaty":false,"royaltyRate":0.3,"note":null},{"code":"BG","name":"Bulgaria","hasTreaty":true,"royaltyRate":0.05,"note":null},{"code":"CM","name":"Cameroon","hasTreaty":false,"royaltyRate":0.3,"note":null},{"code":"CA","name":"Canada","hasTreaty":true,"royaltyRate":0.1,"note":null},{"code":"CL","name":"Chile","hasTreaty":true,"royaltyRate":0.1,"note":"Treaty in force 2024; royalties 2%/10%."},{"code":"CN","name":"China (PRC)","hasTreaty":true,"royaltyRate":0.1,"note":null},{"code":"CO","name":"Colombia","hasTreaty":false,"royaltyRate":0.3,"note":null},{"code":"CI","name":"Côte d’Ivoire","hasTreaty":false,"royaltyRate":0.3,"note":null},{"code":"HR","name":"Croatia","hasTreaty":false,"royaltyRate":0.3,"note":"Treaty signed 2022 + protocol 2026, but NOT yet in force — pending U.S. Senate ratification; no treaty rate until then."},{"code":"CY","name":"Cyprus","hasTreaty":true,"royaltyRate":0,"note":"Table 1 royalties 0% (Art. 14(1))."},{"code":"CZ","name":"Czechia","hasTreaty":true,"royaltyRate":0.1,"note":null},{"code":"DK","name":"Denmark","hasTreaty":true,"royaltyRate":0,"note":null},{"code":"DO","name":"Dominican Republic","hasTreaty":false,"royaltyRate":0.3,"note":null},{"code":"EC","name":"Ecuador","hasTreaty":false,"royaltyRate":0.3,"note":null},{"code":"EG","name":"Egypt","hasTreaty":true,"royaltyRate":0.15,"note":null},{"code":"EE","name":"Estonia","hasTreaty":true,"royaltyRate":0.1,"note":null},{"code":"FI","name":"Finland","hasTreaty":true,"royaltyRate":0,"note":null},{"code":"FR","name":"France","hasTreaty":true,"royaltyRate":0,"note":null},{"code":"GE","name":"Georgia","hasTreaty":true,"royaltyRate":0,"note":"Via the 1973 U.S.–USSR treaty (successor state)."},{"code":"DE","name":"Germany","hasTreaty":true,"royaltyRate":0,"note":null},{"code":"GH","name":"Ghana","hasTreaty":false,"royaltyRate":0.3,"note":null},{"code":"GR","name":"Greece","hasTreaty":true,"royaltyRate":0,"note":null},{"code":"HU","name":"Hungary","hasTreaty":false,"royaltyRate":0.3,"note":"U.S.–Hungary treaty TERMINATED effective 1 Jan 2024 — now 30%."},{"code":"IS","name":"Iceland","hasTreaty":true,"royaltyRate":0.05,"note":null},{"code":"IN","name":"India","hasTreaty":true,"royaltyRate":0.15,"note":"Treaty lets students claim the standard deduction."},{"code":"ID","name":"Indonesia","hasTreaty":true,"royaltyRate":0.1,"note":"Art. 13(2); Table 1 other-royalties 10%."},{"code":"IE","name":"Ireland","hasTreaty":true,"royaltyRate":0,"note":null},{"code":"IL","name":"Israel","hasTreaty":true,"royaltyRate":0.1,"note":null},{"code":"IT","name":"Italy","hasTreaty":true,"royaltyRate":0.05,"note":null},{"code":"JM","name":"Jamaica","hasTreaty":true,"royaltyRate":0.1,"note":null},{"code":"JP","name":"Japan","hasTreaty":true,"royaltyRate":0,"note":null},{"code":"KZ","name":"Kazakhstan","hasTreaty":true,"royaltyRate":0.1,"note":"Own 1993 treaty (NOT the USSR treaty); Table 1 other-royalties 10%."},{"code":"KE","name":"Kenya","hasTreaty":false,"royaltyRate":0.3,"note":null},{"code":"KG","name":"Kyrgyzstan","hasTreaty":true,"royaltyRate":0,"note":"Via the 1973 U.S.–U.S.S.R. treaty (CIS); royalties 0%."},{"code":"LV","name":"Latvia","hasTreaty":true,"royaltyRate":0.1,"note":null},{"code":"LT","name":"Lithuania","hasTreaty":true,"royaltyRate":0.1,"note":null},{"code":"LU","name":"Luxembourg","hasTreaty":true,"royaltyRate":0,"note":null},{"code":"MT","name":"Malta","hasTreaty":true,"royaltyRate":0.1,"note":"Table 1 other-royalties 10% (Art. 12(2))."},{"code":"MX","name":"Mexico","hasTreaty":true,"royaltyRate":0.1,"note":null},{"code":"MD","name":"Moldova","hasTreaty":true,"royaltyRate":0,"note":"Via the 1973 U.S.–U.S.S.R. treaty (CIS); royalties 0%."},{"code":"ME","name":"Montenegro","hasTreaty":true,"royaltyRate":0.1,"note":"Via the 1970 U.S.–Yugoslavia treaty (successor state)."},{"code":"MA","name":"Morocco","hasTreaty":true,"royaltyRate":0.1,"note":null},{"code":"NL","name":"Netherlands","hasTreaty":true,"royaltyRate":0,"note":null},{"code":"NZ","name":"New Zealand","hasTreaty":true,"royaltyRate":0.05,"note":null},{"code":"NG","name":"Nigeria","hasTreaty":false,"royaltyRate":0.3,"note":null},{"code":"MK","name":"North Macedonia","hasTreaty":false,"royaltyRate":0.3,"note":null},{"code":"NO","name":"Norway","hasTreaty":true,"royaltyRate":0,"note":null},{"code":"PK","name":"Pakistan","hasTreaty":true,"royaltyRate":0,"note":"1957 treaty; Table 1 know-how/patents/copyright royalties 0% (Art. VIII)."},{"code":"PA","name":"Panama","hasTreaty":false,"royaltyRate":0.3,"note":null},{"code":"PH","name":"Philippines","hasTreaty":true,"royaltyRate":0.15,"note":"Art. 13(2); Table 1 royalties 15%."},{"code":"PL","name":"Poland","hasTreaty":true,"royaltyRate":0.1,"note":null},{"code":"PT","name":"Portugal","hasTreaty":true,"royaltyRate":0.1,"note":null},{"code":"RO","name":"Romania","hasTreaty":true,"royaltyRate":0.1,"note":null},{"code":"SN","name":"Senegal","hasTreaty":false,"royaltyRate":0.3,"note":null},{"code":"RS","name":"Serbia","hasTreaty":true,"royaltyRate":0.1,"note":"Via the 1970 U.S.–Yugoslavia treaty (successor state)."},{"code":"SG","name":"Singapore","hasTreaty":false,"royaltyRate":0.3,"note":"No U.S. income-tax treaty."},{"code":"SK","name":"Slovakia","hasTreaty":true,"royaltyRate":0.1,"note":null},{"code":"SI","name":"Slovenia","hasTreaty":true,"royaltyRate":0.05,"note":null},{"code":"ZA","name":"South Africa","hasTreaty":true,"royaltyRate":0,"note":null},{"code":"KR","name":"South Korea","hasTreaty":true,"royaltyRate":0.1,"note":null},{"code":"SS","name":"South Sudan","hasTreaty":false,"royaltyRate":0.3,"note":null},{"code":"ES","name":"Spain","hasTreaty":true,"royaltyRate":0.05,"note":null},{"code":"LK","name":"Sri Lanka","hasTreaty":true,"royaltyRate":0.1,"note":"Table 1 other-royalties 10% (industrial-equipment rental 5%; Art. 12(2))."},{"code":"SE","name":"Sweden","hasTreaty":true,"royaltyRate":0,"note":null},{"code":"CH","name":"Switzerland","hasTreaty":true,"royaltyRate":0,"note":null},{"code":"TJ","name":"Tajikistan","hasTreaty":true,"royaltyRate":0,"note":"Via the 1973 U.S.–U.S.S.R. treaty (CIS); royalties 0%."},{"code":"TH","name":"Thailand","hasTreaty":true,"royaltyRate":0.15,"note":"Table 1 know-how/other royalties 15% (copyright/film 5%; Art. 12(2)). Category matters — verify."},{"code":"TT","name":"Trinidad & Tobago","hasTreaty":true,"royaltyRate":0.15,"note":"Table 1 industrial/know-how royalties 15% (copyright 0%; Art. 14)."},{"code":"TN","name":"Tunisia","hasTreaty":true,"royaltyRate":0.15,"note":"Table 1 know-how/other royalties 15% (industrial-equipment 10%; Art. 12(2)-(3))."},{"code":"TR","name":"Türkiye","hasTreaty":true,"royaltyRate":0.1,"note":null},{"code":"TM","name":"Turkmenistan","hasTreaty":true,"royaltyRate":0,"note":"Via the 1973 U.S.–U.S.S.R. treaty (CIS); royalties 0%."},{"code":"UA","name":"Ukraine","hasTreaty":true,"royaltyRate":0.1,"note":null},{"code":"GB","name":"United Kingdom","hasTreaty":true,"royaltyRate":0,"note":null},{"code":"UZ","name":"Uzbekistan","hasTreaty":true,"royaltyRate":0,"note":"Via the 1973 U.S.–U.S.S.R. treaty (CIS); royalties 0%."},{"code":"VE","name":"Venezuela","hasTreaty":true,"royaltyRate":0.1,"note":null},{"code":"ZW","name":"Zimbabwe","hasTreaty":false,"royaltyRate":0.3,"note":null}],"disclaimer":"General reference and estimates only — not tax advice. Verify the current rate against IRS Pub 901 before relying on it."}