Tax Treaty Lookup by Country 2026: ITIN Treaty Rates
The United States has income tax treaties with 67+ countries that reduce or eliminate the standard 30% withholding rate on dividends, interest, and royalties. Select your country below to see the applicable treaty rates. ITIN holders use these rates on Form W-8BEN to reduce US tax withholding. For treaty benefit claims, apply for your ITIN with Reason Code H on Form W-7.
Interactive Tax Treaty Lookup Widget
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Common Treaty Rates: Top 10 Countries
Country
Dividends
Interest
Royalties
United Kingdom
15%
0%
0%
Canada
15%
10%
10%
Germany
15%
0%
0%
Japan
10%
10%
0%
Australia
15%
10%
5%
India
25%
15%
15%
France
15%
0%
0%
Mexico
10%
15%
10%
South Korea
15%
12%
15%
Netherlands
15%
0%
0%
No treaty (default)
30%
30%
30%
How to Claim Treaty Benefits with Your ITIN
Claiming treaty benefits requires 3 steps: obtain an ITIN with Reason Code H on Form W-7, complete Form W-8BEN with the applicable treaty article and rate, and provide the W-8BEN to the US payor. The payor then withholds at the reduced treaty rate. If you already had withholding at 30%, file Form 1040-NR to claim a refund of the excess amount.
Frequently Asked Questions About Tax Treaties and ITIN
The United States has income tax treaties with 67 countries as of 2026. These treaties reduce or eliminate US withholding tax on income paid to residents of treaty countries. Treaty rates vary by country and income type. The IRS publishes the complete treaty table in Publication 901. Not all countries have treaties, and rates differ significantly between countries.
Without a tax treaty, the standard US withholding rate on dividends, interest, and royalties paid to non-resident aliens is 30%. Tax treaties reduce this rate, sometimes to 0%. For example, the US-UK treaty reduces dividend withholding to 15%, interest to 0%, and royalties to 0%. Claiming treaty benefits requires a valid ITIN and a properly completed Form W-8BEN.
Yes. You need a valid ITIN to claim tax treaty benefits on Form W-8BEN or Form 8233. Without an ITIN, the payor must withhold at the full 30% rate. Apply for your ITIN using Form W-7 with Reason Code H (treaty benefit claim). You can submit the W-7 with your tax return to claim a refund of excess withholding from prior years.
Form W-8BEN (Certificate of Foreign Status of Beneficial Owner for US Tax Withholding) is the form non-resident aliens use to claim tax treaty benefits. You provide this form to the US payor (employer, broker, bank) along with your ITIN and treaty country. The payor then withholds at the reduced treaty rate instead of the standard 30%. The W-8BEN is valid for 3 years.
US tax treaties typically cover 5 categories of income: dividends (portfolio and direct investment), interest (bank and bond), royalties (intellectual property), personal service income (employment and freelance), and pension income. Each category may have a different treaty rate. Some treaties also cover capital gains, social security benefits, and student/trainee income.
Yes. If you had US tax withheld at the 30% rate and your country has a treaty with a lower rate, you can file Form 1040-NR to claim a refund of the excess withholding. Attach your Form W-7 if you do not yet have an ITIN. The IRS allows refund claims for up to 3 prior tax years. Include Schedule OI (Other Information) to identify your treaty country and article.
Over 30 countries have 0% US withholding on interest income under their tax treaties. These include the United Kingdom, Germany, France, Netherlands, Japan, Australia, Canada, Sweden, Norway, Denmark, and most EU member states with US treaties. The 0% rate applies to portfolio interest and bank interest. Check the specific treaty article for conditions and limitations.
Tax treaties distinguish between portfolio dividends (ownership under 10% of the company) and direct investment dividends (ownership of 10% or more). Portfolio dividends typically have a higher treaty rate (10% to 15%) while direct investment dividends have a lower rate (5% to 10%). Most individual ITIN holders receive portfolio dividends from US stock investments.
No. US income tax treaties only apply to federal income tax. State tax obligations are separate and states are not bound by federal tax treaties. Some states (California, New York) tax non-resident income regardless of treaty status. Check your specific state tax requirements if you earn income from sources in a particular US state.
Each income type corresponds to a specific article in the tax treaty. Dividends are typically Article 10, interest is Article 11, royalties is Article 12, and personal services is Article 14 or 15. The IRS Publication 901 lists the applicable article numbers for each country. When completing Form W-8BEN, you must cite the specific article and paragraph to claim the reduced rate.
Need an ITIN to claim treaty benefits? Apply with Reason Code H through our CAA-assisted service.