The United States has income tax treaties (or conventions) with a number of foreign countries under which residents (sometimes limited to citizens) of those countries are taxed at a reduced rate or are exempt from U.S. income taxes on certain income received from within the United States.
Income that is exempt under a treaty is not subject to withholding at source under the statutory rules discussed in this publication. taxmap/pubs/p515-011.htm#en_us_publink100057543taxmap/pubs/p515-011.htm#en_us_publink100057544
lists the withholding rates on income other than personal service income. taxmap/pubs/p515-011.htm#en_us_publink100057545
lists the different types of personal service income that are entitled to an exemption from, or reduction in, withholding.taxmap/pubs/p515-011.htm#en_us_publink100057546
shows where the full text of each treaty and protocol may be found in the Cumulative Bulletins if it has been published.
These tables are not meant to be a complete guide to all provisions of every income tax treaty. For detailed information, you must consult the provisions of the tax treaty that apply to the country of the nonresident alien to whom you are making payment.
You can obtain the full text of these treaties on the Internet at www.irs.gov.
See New treaties and protocol
under What's New
at the beginning of this publication for the effective dates of the new treaties with Bulgaria and Iceland and the protocol with Canada. Because of the effective date election available under the treaty, two entries are shown for Iceland. taxmap/pubs/p515-011.htm#en_us_publink100057548