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United States Tax Treaties
64 active treaty partners
United States maintains 64 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 0% to 30% (median 15%), with qualified rates for direct investment ranging from 0% to 30%. Interest is fully exempt (0%) in 25 of 64 treaties, with rates up to 30% in others. Pension withholding ranges from 0% to 30%.
Tax System Overview
Corporate Rate21%
Individual Range10-37%
Capital Gains20%
CurrencyUSD
Key Facts
Treaty Model BasisOECD
Treaty Network68 treaties
Fiscal YearJan 1 - Dec 31
CurrencyUSD
Rate Distribution
General Dividends at 5% or below5 of 64 treaties
Qualified Dividends at 5% or below45 of 64 treaties
Interest at 0%25 of 64 treaties
Official Sources
Tax AuthorityInternal Revenue Service (IRS)
Treaty AuthorityU.S. Department of the Treasury
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇦🇺Australia | 15% / 5% | 10% | 0% | In force |
| 🇦🇹Austria | 15% / 5% | 0% | 0% | In force |
| 🇧🇩Bangladesh | 15% / 10% | 10% | 0% | In force |
| 🇧🇧Barbados | 15% / 5% | 5% | 0% | In force |
| 🇧🇪Belgium | 15% / 5% | 0% | 0% | In force |
| 🇧🇷Brazil | 0% / 0% | 15% | 0% | In force |
| 🇧🇬Bulgaria | 10% / 5% | 5% | 0% | In force |
| 🇨🇦Canada | 15% / 5% | 0% | 15% | In force |
| 🇨🇱Chile | 15% / 5% | 4% | 0% | In force |
| 🇨🇳China | 10% / 10% | 10% | 0% | In force |
| 🇨🇴Colombia | 15% / 5% | 10% | 0% | In force |
| 🇨🇾Cyprus | 15% / 5% | 10% | 0% | In force |
| 🇨🇿Czech Republic | 15% / 5% | 0% | 0% | In force |
| 🇩🇰Denmark | 15% / 5% | 0% | 30% | In force |
| 🇪🇬Egypt | 15% / 5% | 15% | 0% | In force |
| 🇪🇪Estonia | 15% / 5% | 10% | 0% | In force |
| 🇫🇮Finland | 15% / 5% | 0% | 0% | In force |
| 🇫🇷France | 15% / 5% | 0% | 30% | In force |
| 🇩🇪Germany | 15% / 5% | 0% | 0% | In force |
| 🇬🇷Greece | 30% / 30% | 0% | 0% | In force |
| ðŸ‡ðŸ‡°Hong Kong | 0% / 0% | 0% | 0% | In force |
| ðŸ‡ðŸ‡ºHungary | 30% / 30% | 30% | 30% | Terminated |
| 🇮🇸Iceland | 15% / 5% | 0% | 0% | In force |
| 🇮🇳India | 25% / 15% | 15% | 0% | In force |
| 🇮🇩Indonesia | 15% / 10% | 10% | 15% | In force |
| 🇮🇪Ireland | 15% / 5% | 0% | 0% | In force |
| 🇮🇱Israel | 25% / 12.5% | 17.5% | 0% | In force |
| 🇮🇹Italy | 15% / 5% | 10% | 0% | In force |
| 🇯🇲Jamaica | 15% / 10% | 12.5% | 0% | In force |
| 🇯🇵Japan | 10% / 5% | 10% | 0% | In force |
| 🇰🇿Kazakhstan | 15% / 5% | 10% | 0% | In force |
| 🇱🇻Latvia | 15% / 5% | 10% | 0% | In force |
| 🇱🇹Lithuania | 15% / 5% | 10% | 0% | In force |
| 🇱🇺Luxembourg | 15% / 5% | 0% | 0% | In force |
| 🇲🇾Malaysia | 0% / 0% | 15% | 0% | In force |
| 🇲🇹Malta | 15% / 5% | 10% | 0% | In force |
| 🇲🇽Mexico | 10% / 5% | 15% | 0% | In force |
| 🇲🇦Morocco | 15% / 10% | 15% | 0% | In force |
| 🇳🇱Netherlands | 15% / 5% | 0% | 0% | In force |
| 🇳🇿New Zealand | 15% / 5% | 10% | 0% | In force |
| 🇳🇴Norway | 15% / 15% | 0% | 0% | In force |
| 🇵🇰Pakistan | 30% / 15% | 30% | 0% | In force |
| 🇵ðŸ‡Philippines | 25% / 20% | 15% | 30% | In force |
| 🇵🇱Poland | 15% / 5% | 0% | 30% | In force |
| 🇵🇹Portugal | 15% / 5% | 10% | 0% | In force |
| 🇷🇴Romania | 10% / 10% | 10% | 0% | In force |
| 🇷🇺Russia | 10% / 5% | 0% | 0% | Suspended |
| 🇸🇦Saudi Arabia | 5% / 5% | 5% | 0% | In force |
| 🇸🇬Singapore | 15% / 5% | 0% | 0% | In force |
| 🇸🇰Slovak Republic | 15% / 5% | 0% | 0% | In force |
| 🇸🇮Slovenia | 15% / 5% | 5% | 0% | In force |
| 🇿🇦South Africa | 15% / 5% | 0% | 15% | In force |
| 🇰🇷South Korea | 15% / 10% | 12% | 0% | In force |
| 🇪🇸Spain | 15% / 5% | 0% | 0% | In force |
| 🇱🇰Sri Lanka | 15% / 15% | 10% | 0% | In force |
| 🇸🇪Sweden | 15% / 5% | 0% | 0% | In force |
| 🇨ðŸ‡Switzerland | 15% / 5% | 0% | 0% | In force |
| 🇹ðŸ‡Thailand | 15% / 10% | 15% | 0% | In force |
| 🇹🇹Trinidad and Tobago | 30% / 30% | 30% | 0% | In force |
| 🇹🇳Tunisia | 20% / 14% | 15% | 0% | In force |
| 🇹🇷Turkey | 20% / 15% | 15% | 0% | In force |
| 🇺🇦Ukraine | 15% / 5% | 0% | 0% | In force |
| 🇦🇪United Arab Emirates | 0% / 0% | 0% | 0% | In force |
| 🇬🇧United Kingdom | 15% / 5% | 0% | 0% | In force |
| 🇻🇪Venezuela | 15% / 5% | 10% | 0% | In force |
| 🇻🇳Vietnam | 15% / 10% | 10% | 0% | In force |