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IRS Tax Treaty Table 1: treaty withholding rates on income other than personal service income, United States (federal)

25 records were read from this source, dated 18 Oct 2026.

Its permanent copy is being made in the Wayback Machine.

Last checked 18 Oct 2026

What was read from it

Records read from this source
Record	Kind	As stated	Dated
IRS Tax Treaty Table 1: treaty withholding rates on income other than personal service income (IRS, Table 1. Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties (Rev. May 2023), page 1)	Law or ruling	Table 1 is the IRS's rate sheet for royalties paid to treaty-country residents. The IRS…	18 Oct 2026
IRS Tax Treaty Table 1, footnotes tt and yy: software takes the copyright rate, and contingent sale gains are royalties (IRS, Table 1 (Rev. May 2023), footnotes tt and yy)	Law or ruling	Source code licensed to a US buyer takes the copyright column. A payment that depends on…	18 Oct 2026
IRS Tax Treaty Table 1: countries without a treaty pay 30 percent on royalties (IRS, Table 1 (Rev. May 2023), row Other Countries)	Law or ruling	For a country with no treaty the royalty columns all read 30 percent, which is the…	18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Canada (IRS, Table 1 (Rev. May 2023), Canada row, royalty columns (income codes 10 to 12))	Law or ruling	Columns read industrial equipment 10, know-how 0, patents 0, film and TV 10, copyrights…	18 Oct 2026
IRS Tax Treaty Table 1, royalty row for United Kingdom (IRS, Table 1 (Rev. May 2023), United Kingdom row, royalty columns (income codes 10 to 12))	Law or ruling	All royalty columns read 0 (treaty article 12(1)). A UK holder licensing records pays 0…	18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Germany (IRS, Table 1 (Rev. May 2023), Germany row, royalty columns (income codes 10 to 12))	Law or ruling	All royalty columns read 0 (treaty article 12(1)). A German holder pays 0 percent.	18 Oct 2026
IRS Tax Treaty Table 1, royalty row for France (IRS, Table 1 (Rev. May 2023), France row, royalty columns (income codes 10 to 12))	Law or ruling	All royalty columns read 0, with footnote ss (15 percent only if the income belongs to a…	18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Netherlands (IRS, Table 1 (Rev. May 2023), Netherlands row, royalty columns (income codes 10 to 12))	Law or ruling	All royalty columns read 0, with footnote ss (15 percent only if the income belongs to a…	18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Ireland (IRS, Table 1 (Rev. May 2023), Ireland row, royalty columns (income codes 10 to 12))	Law or ruling	All royalty columns read 0, with footnote ss (15 percent only if the income belongs to a…	18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Spain (IRS, Table 1 (Rev. May 2023), Spain row, royalty columns (income codes 10 to 12))	Law or ruling	All royalty columns read 0, with footnote zz (15 percent only if the income belongs to a…	18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Italy (IRS, Table 1 (Rev. May 2023), Italy row, royalty columns (income codes 10 to 12))	Law or ruling	Columns read industrial equipment 5, know-how 8, patents 8, film and TV 8, copyrights 0.…	18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Poland (IRS, Table 1 (Rev. May 2023), Poland row, royalty columns (income codes 10 to 12))	Law or ruling	All royalty columns read 10 (treaty article 13(2)). A Polish holder pays 10 percent.	18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Estonia (IRS, Table 1 (Rev. May 2023), Estonia row, royalty columns (income codes 10 to 12))	Law or ruling	Columns read industrial equipment 5, and 10 for know-how, patents, film and TV, and…	18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Sweden (IRS, Table 1 (Rev. May 2023), Sweden row, royalty columns (income codes 10 to 12))	Law or ruling	All royalty columns read 0 (treaty article 12(1)). A Swedish holder pays 0 percent.	18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Israel (IRS, Table 1 (Rev. May 2023), Israel row, royalty columns (income codes 10 to 12))	Law or ruling	Columns read know-how 15, patents 15, film and TV 10, copyrights 10 (treaty article…	18 Oct 2026
IRS Tax Treaty Table 1, royalty row for India (IRS, Table 1 (Rev. May 2023), India row, royalty columns (income codes 10 to 12))	Law or ruling	Columns read industrial equipment 10, and 15 for know-how, patents, film and TV, and…	18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Japan (IRS, Table 1 (Rev. May 2023), Japan row, royalty columns (income codes 10 to 12))	Law or ruling	All royalty columns read 0 (treaty article 12(1)). A Japanese holder pays 0 percent.	18 Oct 2026
IRS Tax Treaty Table 1, royalty row for South Korea (IRS, Table 1 (Rev. May 2023), South Korea row, royalty columns (income codes 10 to 12))	Law or ruling	Columns read know-how 15, patents 15, film and TV 10, copyrights 10 (treaty article…	18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Australia (IRS, Table 1 (Rev. May 2023), Australia row, royalty columns (income codes 10 to 12))	Law or ruling	All royalty columns read 5 (treaty article 12(2)). An Australian holder pays 5 percent.	18 Oct 2026
IRS Tax Treaty Table 1, royalty row for New Zealand (IRS, Table 1 (Rev. May 2023), New Zealand row, royalty columns (income codes 10 to 12))	Law or ruling	All royalty columns read 5 (treaty article 12(2)). A New Zealand holder pays 5 percent.	18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Mexico (IRS, Table 1 (Rev. May 2023), Mexico row, royalty columns (income codes 10 to 12))	Law or ruling	All royalty columns read 10 (treaty article 12(2)). A Mexican holder pays 10 percent.	18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Turkiye (IRS, Table 1 (Rev. May 2023), Turkiye row, royalty columns (income codes 10 to 12))	Law or ruling	Columns read industrial equipment 5, and 10 for know-how, patents, film and TV, and…	18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Philippines (IRS, Table 1 (Rev. May 2023), Philippines row, royalty columns (income codes 10 to 12))	Law or ruling	All royalty columns read 15 (treaty article 13(2)), with footnote vv that the Philippine…	18 Oct 2026
IRS Tax Treaty Table 1, royalty row for China, People's Rep. of (IRS, Table 1 (Rev. May 2023), China row, royalty columns (income codes 10 to 12))	Law or ruling	Under the US-China treaty the US withholds 10 percent on know-how, patent, film and…	18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Switzerland (IRS, Table 1 (Rev. May 2023), Switzerland row, royalty columns (income codes 10 to 12))	Law or ruling	Under the US-Switzerland treaty the US withholds nothing on know-how, patent and…	18 Oct 2026

IRS Tax Treaty Table 1: treaty withholding rates on income other than personal service income (IRS, Table 1. Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties (Rev. May 2023), page 1)
Kind
Law or ruling
As stated
Table 1 is the IRS's rate sheet for royalties paid to treaty-country residents. The IRS…
Dated
18 Oct 2026
IRS Tax Treaty Table 1, footnotes tt and yy: software takes the copyright rate, and contingent sale gains are royalties (IRS, Table 1 (Rev. May 2023), footnotes tt and yy)
Kind
Law or ruling
As stated
Source code licensed to a US buyer takes the copyright column. A payment that depends on…
Dated
18 Oct 2026
IRS Tax Treaty Table 1: countries without a treaty pay 30 percent on royalties (IRS, Table 1 (Rev. May 2023), row Other Countries)
Kind
Law or ruling
As stated
For a country with no treaty the royalty columns all read 30 percent, which is the…
Dated
18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Canada (IRS, Table 1 (Rev. May 2023), Canada row, royalty columns (income codes 10 to 12))
Kind
Law or ruling
As stated
Columns read industrial equipment 10, know-how 0, patents 0, film and TV 10, copyrights…
Dated
18 Oct 2026
IRS Tax Treaty Table 1, royalty row for United Kingdom (IRS, Table 1 (Rev. May 2023), United Kingdom row, royalty columns (income codes 10 to 12))
Kind
Law or ruling
As stated
All royalty columns read 0 (treaty article 12(1)). A UK holder licensing records pays 0…
Dated
18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Germany (IRS, Table 1 (Rev. May 2023), Germany row, royalty columns (income codes 10 to 12))
Kind
Law or ruling
As stated
All royalty columns read 0 (treaty article 12(1)). A German holder pays 0 percent.
Dated
18 Oct 2026
IRS Tax Treaty Table 1, royalty row for France (IRS, Table 1 (Rev. May 2023), France row, royalty columns (income codes 10 to 12))
Kind
Law or ruling
As stated
All royalty columns read 0, with footnote ss (15 percent only if the income belongs to a…
Dated
18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Netherlands (IRS, Table 1 (Rev. May 2023), Netherlands row, royalty columns (income codes 10 to 12))
Kind
Law or ruling
As stated
All royalty columns read 0, with footnote ss (15 percent only if the income belongs to a…
Dated
18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Ireland (IRS, Table 1 (Rev. May 2023), Ireland row, royalty columns (income codes 10 to 12))
Kind
Law or ruling
As stated
All royalty columns read 0, with footnote ss (15 percent only if the income belongs to a…
Dated
18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Spain (IRS, Table 1 (Rev. May 2023), Spain row, royalty columns (income codes 10 to 12))
Kind
Law or ruling
As stated
All royalty columns read 0, with footnote zz (15 percent only if the income belongs to a…
Dated
18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Italy (IRS, Table 1 (Rev. May 2023), Italy row, royalty columns (income codes 10 to 12))
Kind
Law or ruling
As stated
Columns read industrial equipment 5, know-how 8, patents 8, film and TV 8, copyrights 0.…
Dated
18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Poland (IRS, Table 1 (Rev. May 2023), Poland row, royalty columns (income codes 10 to 12))
Kind
Law or ruling
As stated
All royalty columns read 10 (treaty article 13(2)). A Polish holder pays 10 percent.
Dated
18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Estonia (IRS, Table 1 (Rev. May 2023), Estonia row, royalty columns (income codes 10 to 12))
Kind
Law or ruling
As stated
Columns read industrial equipment 5, and 10 for know-how, patents, film and TV, and…
Dated
18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Sweden (IRS, Table 1 (Rev. May 2023), Sweden row, royalty columns (income codes 10 to 12))
Kind
Law or ruling
As stated
All royalty columns read 0 (treaty article 12(1)). A Swedish holder pays 0 percent.
Dated
18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Israel (IRS, Table 1 (Rev. May 2023), Israel row, royalty columns (income codes 10 to 12))
Kind
Law or ruling
As stated
Columns read know-how 15, patents 15, film and TV 10, copyrights 10 (treaty article…
Dated
18 Oct 2026
IRS Tax Treaty Table 1, royalty row for India (IRS, Table 1 (Rev. May 2023), India row, royalty columns (income codes 10 to 12))
Kind
Law or ruling
As stated
Columns read industrial equipment 10, and 15 for know-how, patents, film and TV, and…
Dated
18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Japan (IRS, Table 1 (Rev. May 2023), Japan row, royalty columns (income codes 10 to 12))
Kind
Law or ruling
As stated
All royalty columns read 0 (treaty article 12(1)). A Japanese holder pays 0 percent.
Dated
18 Oct 2026
IRS Tax Treaty Table 1, royalty row for South Korea (IRS, Table 1 (Rev. May 2023), South Korea row, royalty columns (income codes 10 to 12))
Kind
Law or ruling
As stated
Columns read know-how 15, patents 15, film and TV 10, copyrights 10 (treaty article…
Dated
18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Australia (IRS, Table 1 (Rev. May 2023), Australia row, royalty columns (income codes 10 to 12))
Kind
Law or ruling
As stated
All royalty columns read 5 (treaty article 12(2)). An Australian holder pays 5 percent.
Dated
18 Oct 2026
IRS Tax Treaty Table 1, royalty row for New Zealand (IRS, Table 1 (Rev. May 2023), New Zealand row, royalty columns (income codes 10 to 12))
Kind
Law or ruling
As stated
All royalty columns read 5 (treaty article 12(2)). A New Zealand holder pays 5 percent.
Dated
18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Mexico (IRS, Table 1 (Rev. May 2023), Mexico row, royalty columns (income codes 10 to 12))
Kind
Law or ruling
As stated
All royalty columns read 10 (treaty article 12(2)). A Mexican holder pays 10 percent.
Dated
18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Turkiye (IRS, Table 1 (Rev. May 2023), Turkiye row, royalty columns (income codes 10 to 12))
Kind
Law or ruling
As stated
Columns read industrial equipment 5, and 10 for know-how, patents, film and TV, and…
Dated
18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Philippines (IRS, Table 1 (Rev. May 2023), Philippines row, royalty columns (income codes 10 to 12))
Kind
Law or ruling
As stated
All royalty columns read 15 (treaty article 13(2)), with footnote vv that the Philippine…
Dated
18 Oct 2026
IRS Tax Treaty Table 1, royalty row for China, People's Rep. of (IRS, Table 1 (Rev. May 2023), China row, royalty columns (income codes 10 to 12))
Kind
Law or ruling
As stated
Under the US-China treaty the US withholds 10 percent on know-how, patent, film and…
Dated
18 Oct 2026
IRS Tax Treaty Table 1, royalty row for Switzerland (IRS, Table 1 (Rev. May 2023), Switzerland row, royalty columns (income codes 10 to 12))
Kind
Law or ruling
As stated
Under the US-Switzerland treaty the US withholds nothing on know-how, patent and…
Dated
18 Oct 2026