US Tax Treaty World Map
Click any country to see its US tax treaty status, withholding rate, and W-8BEN requirements.
Every dividend a US company pays to a non-US investor is subject to IRS withholding tax at a default rate of 30% - deducted automatically, before the money ever reaches your account. Whether you actually pay that full rate depends on one thing: does your country of residence have an income tax treaty with the United States, and have you filed a W-8BEN form with your broker so it can apply the treaty rate.
The map below shows the treaty status and reduced withholding rate for every country we've researched. Green means an active treaty is in force and a reduced rate applies once your W-8BEN is on file. Red means no treaty currently applies - including treaties that were terminated, suspended, or never entered into force - so the full 30% default rate applies regardless of paperwork.
Click any country on the map for a quick summary, or use the full table further down the page to browse every country at once.
Treaty in Force (reduced rate)
No Treaty (30%)
No Data
Disclaimer: Treaty statuses are based on publicly available IRS data and may change. This map is for educational purposes only. Always consult a qualified tax professional for advice specific to your situation. Last updated: August 2026.
All Countries at a Glance
The same data as the map above, in table form - sorted alphabetically.
| Country | Treaty Status | Withholding Rate | Notes | Guide |
|---|---|---|---|---|
| 🇦🇷 Argentina | No Treaty | 30% | - | Read guide → |
| 🇦🇺 Australia | Treaty in Force | 15% | - | Read guide → |
| 🇦🇹 Austria | Treaty in Force | 15% | - | Read guide → |
| 🇧🇭 Bahrain | No Treaty | 30% | - | Read guide → |
| 🇧🇩 Bangladesh | Treaty in Force | 15% | Article 10 gives 15% on portfolio dividends; the 10% rate applies only to direct-investment holdings meeting the ownership threshold. | Coming soon |
| 🇧🇪 Belgium | Treaty in Force | 15% | - | Read guide → |
| 🇧🇴 Bolivia | No Treaty | 30% | - | Read guide → |
| 🇧🇷 Brazil | No Treaty | 30% | - | Read guide → |
| 🇧🇬 Bulgaria | Treaty in Force | 10% | - | Read guide → |
| 🇰🇭 Cambodia | No Treaty | 30% | - | Coming soon |
| 🇨🇲 Cameroon | No Treaty | 30% | - | Read guide → |
| 🇨🇦 Canada | Treaty in Force | 15% | - | Read guide → |
| 🇨🇱 Chile | Treaty in Force | 15% | New treaty entered into force 2023-12-19 - older sources claiming no treaty are outdated. | Read guide → |
| 🇨🇳 China | Treaty in Force | 10% | - | Read guide → |
| 🇨🇴 Colombia | No Treaty | 30% | - | Read guide → |
| 🇨🇷 Costa Rica | No Treaty | 30% | - | Coming soon |
| 🇭🇷 Croatia | No Treaty | 30% | A treaty has been signed but is not yet in force - 30% applies until it is. | Read guide → |
| 🇨🇾 Cyprus | Treaty in Force | 15% | - | Read guide → |
| 🇨🇿 Czech Republic | Treaty in Force | 15% | - | Read guide → |
| 🇩🇰 Denmark | Treaty in Force | 15% | - | Read guide → |
| 🇩🇴 Dominican Republic | No Treaty | 30% | - | Coming soon |
| 🇪🇨 Ecuador | No Treaty | 30% | - | Coming soon |
| 🇪🇬 Egypt | Treaty in Force | 15% | - | Read guide → |
| 🇪🇪 Estonia | Treaty in Force | 15% | - | Read guide → |
| 🇪🇹 Ethiopia | No Treaty | 30% | - | Read guide → |
| 🇫🇮 Finland | Treaty in Force | 15% | - | Read guide → |
| 🇫🇷 France | Treaty in Force | 15% | - | Read guide → |
| 🇩🇪 Germany | Treaty in Force | 15% | - | Read guide → |
| 🇬🇭 Ghana | No Treaty | 30% | - | Read guide → |
| 🇬🇷 Greece | Treaty in Force | Disputed* | 1950 treaty predates modern dividend provisions; sources disagree on the exact individual rate - confirm directly. | Read guide → |
| 🇬🇹 Guatemala | No Treaty | 30% | - | Coming soon |
| 🇭🇺 Hungary | No Treaty | 30% | US Treasury terminated the treaty effective 2024-01-01 - no reduced rate is currently available. | Coming soon |
| 🇮🇸 Iceland | Treaty in Force | 15% | - | Coming soon |
| 🇮🇳 India | Treaty in Force | 25% | - | Read guide → |
| 🇮🇩 Indonesia | Treaty in Force | 15% | - | Read guide → |
| 🇮🇷 Iran | No Treaty | 30% | Under comprehensive US sanctions - US brokers generally cannot legally serve Iran-based clients. | Coming soon |
| 🇮🇶 Iraq | No Treaty | 30% | - | Coming soon |
| 🇮🇪 Ireland | Treaty in Force | 15% | - | Coming soon |
| 🇮🇱 Israel | Treaty in Force | 25% | - | Read guide → |
| 🇮🇹 Italy | Treaty in Force | 15% | - | Coming soon |
| 🇯🇵 Japan | Treaty in Force | 10% | - | Read guide → |
| 🇯🇴 Jordan | No Treaty | 30% | - | Coming soon |
| 🇰🇪 Kenya | No Treaty | 30% | - | Read guide → |
| 🇰🇼 Kuwait | No Treaty | 30% | - | Read guide → |
| 🇱🇻 Latvia | Treaty in Force | 15% | - | Coming soon |
| 🇱🇧 Lebanon | No Treaty | 30% | Lebanon’s banking crisis since 2019 is a bigger practical concern than the tax rate - see the guide. | Coming soon |
| 🇱🇹 Lithuania | Treaty in Force | 15% | - | Coming soon |
| 🇱🇺 Luxembourg | Treaty in Force | 15% | - | Coming soon |
| 🇲🇾 Malaysia | No Treaty | 30% | No US-Malaysia income tax treaty. The only instrument is a limited 1989 agreement covering shipping and air transport income, which does not reduce dividend withholding. | Read guide → |
| 🇲🇽 Mexico | Treaty in Force | 10% | - | Coming soon |
| 🇲🇦 Morocco | Treaty in Force | 15% | - | Read guide → |
| 🇳🇱 Netherlands | Treaty in Force | 15% | - | Coming soon |
| 🇳🇿 New Zealand | Treaty in Force | 15% | - | Read guide → |
| 🇳🇬 Nigeria | No Treaty | 30% | - | Coming soon |
| 🇳🇴 Norway | Treaty in Force | 15% | - | Coming soon |
| 🇴🇲 Oman | No Treaty | 30% | Oman introduces a 5% personal income tax on worldwide income above ~$109,200/yr starting 2028-01-01. | Read guide → |
| 🇵🇰 Pakistan | No Treaty | 30% | The 1957 treaty is in force but reduces dividend withholding only for a Pakistani company holding over 50% of the voting power. Individual portfolio investors get no reduction. | Coming soon |
| 🇵🇦 Panama | No Treaty | 30% | - | Coming soon |
| 🇵🇾 Paraguay | No Treaty | 30% | - | Coming soon |
| 🇵🇪 Peru | No Treaty | 30% | - | Coming soon |
| 🇵🇭 Philippines | Treaty in Force | 25% | - | Read guide → |
| 🇵🇱 Poland | Treaty in Force | 15% | - | Coming soon |
| 🇵🇹 Portugal | Treaty in Force | 15% | - | Coming soon |
| 🇶🇦 Qatar | No Treaty | 30% | - | Read guide → |
| 🇷🇴 Romania | Treaty in Force | 10% | - | Coming soon |
| 🇷🇺 Russia | No Treaty | 30% | Treaty exists but core provisions have been suspended since 2024-08-16. | Read guide → |
| 🇸🇦 Saudi Arabia | No Treaty | 30% | - | Read guide → |
| 🇷🇸 Serbia | No Treaty | 30% | - | Coming soon |
| 🇸🇬 Singapore | No Treaty | 30% | - | Coming soon |
| 🇸🇰 Slovakia | Treaty in Force | 15% | - | Coming soon |
| 🇸🇮 Slovenia | Treaty in Force | 15% | - | Coming soon |
| 🇿🇦 South Africa | Treaty in Force | 15% | - | Coming soon |
| 🇰🇷 South Korea | Treaty in Force | 15% | - | Coming soon |
| 🇪🇸 Spain | Treaty in Force | 15% | - | Coming soon |
| 🇱🇰 Sri Lanka | Treaty in Force | 15% | - | Coming soon |
| 🇸🇪 Sweden | Treaty in Force | 15% | - | Coming soon |
| 🇨🇭 Switzerland | Treaty in Force | 15% | - | Coming soon |
| 🇹🇼 Taiwan | No Treaty | 30% | No treaty exists due to lack of formal diplomatic relations - pending US legislation (H.R. 33) would change this. | Coming soon |
| 🇹🇿 Tanzania | No Treaty | 30% | - | Coming soon |
| 🇹🇭 Thailand | Treaty in Force | 15% | - | Coming soon |
| 🇹🇳 Tunisia | Treaty in Force | 20% | Unusually high portfolio rate - direct 25%+ corporate holders get a lower 14%. | Coming soon |
| 🇹🇷 Turkey | Treaty in Force | 20% | - | Coming soon |
| 🇺🇬 Uganda | No Treaty | 30% | - | Read guide → |
| 🇺🇦 Ukraine | Treaty in Force | 15% | - | Coming soon |
| 🇦🇪 United Arab Emirates | No Treaty | 30% | - | Coming soon |
| 🇬🇧 United Kingdom | Treaty in Force | 15% | - | Read guide → |
| 🇺🇾 Uruguay | No Treaty | 30% | - | Coming soon |
| 🇻🇪 Venezuela | Treaty in Force | 15% | Treaty is formally active, but targeted US sanctions affect practical broker access - confirm current status. | Coming soon |
| 🇻🇳 Vietnam | No Treaty | 30% | - | Coming soon |
| 🇿🇲 Zambia | No Treaty | 30% | - | Coming soon |
| 🇿🇼 Zimbabwe | No Treaty | 30% | - | Coming soon |