|
This table lists
the income tax rates on royalty income. The income code numbers shown
in this table are the same as the income codes on Form 1042-S, Foreign
Persons US Source Income Subject to Withholding. For additional information
refer to IRS
Publication 901.
|
Country
of Residence of Payee
|
Tax
Withholding Rate
|
|
Armenia
(CIS)
|
0
|
|
Australia
|
5
|
|
Austria
|
0
|
|
Azerbaijan
(CIS)
|
0
|
|
Barbados
|
5
|
|
Belarus
(CIS)
|
0
|
|
Belgium
|
0
|
|
Canada
|
0
|
|
China,
People's Rep of
|
10
|
Commonwealth of Independent States |
0 |
|
Cyprus
|
0
|
|
Czech
Republic
|
0
|
|
Denmark
|
0
|
|
Egypt
|
15
|
|
Estonia
|
10
|
|
Finland
|
0
|
|
France
|
0
|
|
Georgia
(CIS)
|
0
|
|
Germany
|
0
|
|
Greece
|
0
|
|
Hungary
|
0
|
|
Iceland
|
0
|
|
India
|
15
|
|
Indonesia
|
10
|
|
Ireland
|
0
|
|
Israel
|
10
|
|
Italy
|
5
|
|
Jamaica
|
10
|
|
Japan
|
0
|
|
Kazakstan
|
10
|
|
Korea,
Rep of
|
10
|
|
Kyrgtyzstan
(CIS)
|
0
|
|
Latvia
|
10
|
|
Lithuania
|
10
|
|
Luxembourg
|
0
|
|
Mexico
|
10
|
|
Moldova
(CIS)
|
0
|
|
Morocco
|
10
|
|
Netherlands
|
0
|
|
New
Zealand
|
10
|
|
Norway
|
0
|
|
Pakistan
|
0
|
|
Philippines
|
15
|
|
Poland
|
10
|
|
Portugal
|
10
|
|
Romania
|
10
|
|
Russia
|
0
|
|
Slovak
Republic
|
0
|
Slovenia |
5 |
|
South
Africa
|
0
|
|
Spain
|
5
|
|
Sweden
|
0
|
|
Switzerland
|
0
|
|
Tajikistan
(CIS)
|
0
|
|
Thailand
|
15
|
|
Trinidad & Tobago
|
0
|
|
Tunisia
|
15
|
|
Turkey
|
10
|
|
Turkmenistan
(CIS)
|
0
|
|
Ukraine
|
10
|
|
United
Kingdom
|
0
|
|
Uzbekistan
(CIS)
|
0
|
|
Venezuela
|
10
|
|
Other
Countries
|
30
|
|
|
|
|
Updated
3/30/01
|
|
|
NOTE:
(CIS)=COMMONWEALTH OF INDEPENDENT STATES
|
|
1225 E. 60th Street, Chicago, IL 60637