(International) What are the withholding percentages by country / tax treaty?

Note: Symphonic is not a legal or tax authority. We do not give legal or tax advice. Symphonic simply reports and provides information as per what we've been instructed to. Please consult a tax professional or legal authority for advice and direction.

Below is a list that shows the tax withholding rates for royalties by country. This is for countries that the USA has a tax treaty with.

So basically, if you provide us the tax forms with an EIN, ITIN and/or a DOB then the withholding rate would drop from 30% to the rate listed below for any income made in the territory of the USA only.

Thus, if you are in Germany and you have sales or streams from the USA territory, we will place withholding on that income based on the tax treaty with the USA and Germany, in this case 0% withholding will apply.

Sales or Streams made in the territory of USA are only subject to withholding. If you are based in Germany and made sales in Germany, then there would be no withholding for that under any treaty, it is only for USA based sales or streams thus, the amount is quite minimal.

** Countries NOT listed below = 30%
Armenia - 0%
Australia - 5%
Austria - 0%
Azerbaijan - 0%
Bangladesh - 10%
Barbados - 5%
Belarus - 0%
Belgium - 0%
Bulgaria - 5%
Canada - 0%
China - 10%
Cyprus - 0%
Czech Republic - 0%
Denmark - 0%
Egypt - 15%
Estonia - 10%
Finland - 0%
France - 0%
Georgia - 0%
Germany - 0%
Greece - 0%
Hungary - 0%
Iceland - 0%
India - 15%
Indonesia - 10%
Ireland - 0%
Israel - 10%
Italy - 0%
Jamaica - 10%
Japan - 0%
Kazakhstan - 10%
Korea (South) - 10%
Kyrgyzstan - 0%
Latvia - 10%
Lithuania - 10%
Luxembourg - 0%
Malta - 10%
Mexico - 10%
Morocco - 10%
Moldova - 0%
Netherlands - 0%
New Zealand - 5%
Norway - 0%
Pakistan - 0%
Philippines - 15%
Poland - 10%
Portugal - 10%
Romania - 10%
Russia - 0%
Slovak Republic - 0%
Slovenia - 5%
South Africa - 0%
Spain - 0%
Sri Lanka - 10%
Sweden - 0%
Switzerland - 0%
Tajikistan - 0%
Thailand - 5%
Trinidad & Tobago - 0%
Tunisia - 15%
Turkmenistan - 0%
Turkey - 10%
Ukraine - 10%
United Kingdom - 0%
Uzbekistan - 0%
Venezuela - 10%

If your country of residence has not entered a tax treaty with the U.S. we are required to deduct the standard U.S. non-resident withholding rate of 30% and remit it to the U.S. government on your behalf.

Example: If a record label based in the country of Afghanistan who has no tax treaty with the USA sold $50 for Q3 of a calendar year (July - September) in the territory of USA, then we would be withholding 30% of that income which equals $15 prior to paying that label in Afghanistan. If the same label made $200 in Germany, and $500 in Spain, then we wouldn't withhold from those countries.

Symphonic would then pay these funds to the Internal Revenue Service (the USA taxing authority) and that label would receive a tax form (1042-S) at the end of a year. That amount could then be filed by the label based in Afghanistan in their region and further they could get it back and/or receive a tax credit.

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