Treaty Rates for Royalties (Software/Copyright) — By Country
Current as of October 2025. These rates apply to U.S.-source royalty income (software/copyright) when you submit a valid Form W-8BEN or W-8BEN-E claiming treaty benefits.
We're here to help! Tax treaties can be complex, but you don't need to figure this all out on your own. Steamline will guide you through the process and ensure everything is set up correctly.
If no treaty exists or your W-8 form is incomplete, the default withholding rate is 30%.
0% Treaty Rate (No Withholding)
Countries with 0% treaty rate:
Albania • Armenia • Austria • Azerbaijan • Belgium • Bosnia & Herzegovina • Bulgaria • Canada • Croatia • Cyprus • Czech Republic • Denmark • Estonia • Finland • France • Georgia • Germany • Greece • Iceland • Ireland • Jordan • Kazakhstan • Kyrgyzstan • Latvia • Lithuania • Luxembourg • Malta • Moldova • Mongolia • Montenegro • Morocco • Netherlands • North Macedonia • Norway • Poland • Portugal • Romania • Serbia • Slovak Republic • Slovenia • South Africa • Spain • Sweden • Switzerland • Tajikistan • Trinidad & Tobago • Tunisia • Turkey • Turkmenistan • Ukraine • United Kingdom • Uzbekistan • Barbados • Chile • Egypt • Jamaica
5% Treaty Rate
Countries with 5% treaty rate:
Australia • New Zealand • Thailand
10% Treaty Rate
Countries with 10% treaty rate:
Indonesia • Italy • Korea (South) • Mexico • Philippines • Sri Lanka • Turkey
15% Treaty Rate
Countries with 15% treaty rate:
India • Egypt
30% Rate (No Treaty Available)
Countries with NO treaty or suspended treaty benefits:
Brazil • Hong Kong • Singapore • Hungary (treaty suspended as of Jan 1, 2024) • Russia (treaty suspended as of Aug 16, 2024) • Any country not listed above
How to Claim Treaty Benefits
Complete the brief tax questionnaire on Steamline to create your Form W-8BEN (individuals) or Form W-8BEN-E (entities), and we'll work with you to ensure everything is set up correctly.
Resources
Note: This information is provided for general guidance only and may change. Always verify treaty rates with the IRS or consult a tax professional. Steamline cannot provide tax advice, but we're here to help you navigate the process.