W-8BEN Treaty Assistant

Find the correct treaty article, withholding rate, and exact text to enter on your W-8BEN for U.S.-source income. Select your country and income type below.

This tool covers Form W-8BEN (Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting — Individuals). For entities, use Form W-8BEN-E.

Your country of tax residence

Type of U.S.-source income

Dividends (portfolio investor)(Article 10(2)(b))

Dividends (10%+ ownership)(Article 10(2)(a))

Interest (bank, bonds, loans)(Article 11)

Pension distributions(Article 18)

Business profits (no US PE)(Article 7)

What is Form W-8BEN?

Form W-8BEN is an IRS form used by foreign individuals to certify their foreign status and claim reduced withholding rates under a bilateral tax treaty. Without this form, the payer must withhold the full 30% U.S. statutory rate on dividends, interest, royalties, and other fixed or determinable annual or periodical (FDAP) income.

When do you need a W-8BEN?

You need to file a W-8BEN whenever you receive U.S.-source income as a foreign individual. Common situations include: receiving dividends from U.S. stocks, interest from U.S. bank accounts or bonds, pension distributions from U.S. retirement plans, or royalties from U.S.-published works. The form must be provided to the withholding agent (your broker, bank, or payer) before the first payment.

How long is a W-8BEN valid?

A W-8BEN is valid for three calendar years from the date it is signed. For example, a form signed on March 15, 2026 remains valid through December 31, 2029. You must provide a new form before the expiration date to continue receiving treaty-reduced withholding rates.