Country |
Article |
Rate |
IRS Treaty Link |
Armenia |
3 |
0% |
http://www.irs.gov/pub/irs-trty/ussr.pdf |
Australia |
12 |
5% |
http://www.irs.gov/pub/irs-trty/aus.pdf |
Austria |
12 |
0% |
http://www.irs.gov/pub/irs-trty/austria.pdf |
Azerbaijan |
3 |
0% |
http://www.irs.gov/pub/irs-trty/ussr.pdf |
Bangladesh |
12 |
10% |
http://www.treasury.gov/resource-center/tax-policy/treaties/Documents/js1959_bangladeshtreaty.pdf |
Barbados |
12 |
5% |
http://www.irs.gov/pub/irs-trty/barbados.pdf |
Belarus |
3 |
0% |
http://www.irs.gov/pub/irs-trty/ussr.pdf |
Belgium |
12 |
0% |
http://www.irs.gov/pub/irs-trty/belgium.pdf |
Bulgaria |
12 |
5% |
http://www.treasury.gov/resource-center/tax-policy/treaties/Documents/Bulgar07.pdf |
Canada |
12 |
0% |
http://www.irs.gov/pub/irs-trty/canada.pdf |
China |
11 |
10% |
http://www.irs.gov/pub/irs-trty/china.pdf |
Cyprus |
14 |
0% |
http://www.irs.gov/pub/irs-trty/cyprus.pdf |
Czech Republic |
12 |
0% |
http://www.irs.gov/pub/irs-trty/czech.pdf |
Denmark |
12 |
0% |
http://www.irs.gov/pub/irs-trty/denmark2.pdf |
Egypt |
13 |
15% |
http://www.irs.gov/pub/irs-trty/egypt.pdf |
Estonia |
12 |
10% |
http://www.irs.gov/pub/irs-trty/estonia.pdf |
Finland |
12 |
0% |
http://www.irs.gov/pub/irs-trty/finland.pdf |
France |
12 |
0% |
http://www.irs.gov/pub/irs-trty/france.pdf |
Georgia |
3 |
0% |
http://www.irs.gov/pub/irs-trty/ussr.pdf |
Germany |
12 |
0% |
http://www.irs.gov/pub/irs-trty/germany.pdf |
Greece |
7 |
0% |
http://www.irs.gov/pub/irs-trty/greece.pdf |
Hungary |
11 |
0% |
http://www.irs.gov/pub/irs-trty/hungary.pdf |
Iceland |
14 |
0% |
http://www.irs.gov/pub/irs-trty/iceland.pdf |
India |
12 |
15% |
http://www.irs.gov/pub/irs-trty/india.pdf |
Indonesia |
13 |
10% |
http://www.irs.gov/pub/irs-trty/indo.pdf |
Ireland |
12 |
0% |
http://www.irs.gov/pub/irs-trty/ireland.pdf |
Israel |
14 |
10% |
http://www.irs.gov/pub/irs-trty/israel.pdf |
Italy |
12 |
0% |
http://www.irs.gov/pub/irs-trty/italy.pdf |
Jamaica |
12 |
10% |
http://www.irs.gov/pub/irs-trty/jamaica.pdf |
Japan |
12 |
0% |
http://www.treasury.gov/resource-center/tax-policy/treaties/Documents/japantreaty.pdf |
Kazakhstan |
12 |
10% |
http://www.irs.gov/pub/irs-trty/kazakh.pdf |
Korea |
14 |
10% |
http://www.irs.gov/pub/irs-trty/korea.pdf |
Kyrgyzstan |
3 |
0% |
http://www.irs.gov/pub/irs-trty/ussr.pdf |
Latvia |
12 |
10% |
http://www.irs.gov/pub/irs-trty/latvia.pdf |
Lithuania |
12 |
10% |
http://www.irs.gov/pub/irs-trty/lith.pdf |
Luxembourg |
13 |
0% |
http://www.irs.gov/pub/irs-utl/luxemnewweb.pdf |
Malta |
12 |
10% |
http://www.treasury.gov/resource-center/tax-policy/treaties/Documents/usmalta%20agreement.pdf |
Mexico |
12 |
10% |
http://www.irs.gov/pub/irs-trty/mexico.pdf |
Moldova |
3 |
0% |
http://www.irs.gov/pub/irs-trty/ussr.pdf |
Morocco |
12 |
10% |
http://www.irs.gov/pub/irs-trty/morocco.pdf |
Netherlands |
13 |
0% |
http://www.irs.gov/pub/irs-trty/nether.pdf |
New Zealand |
12 |
5% |
http://www.irs.gov/pub/irs-trty/newzld.pdf |
Norway |
10 |
0% |
http://www.irs.gov/pub/irs-trty/norway.pdf |
Pakistan |
8 |
0% |
http://www.irs.gov/pub/irs-trty/pakistan.pdf |
Philippines |
13 |
15% |
http://www.irs.gov/pub/irs-trty/philip.pdf |
Poland |
13 |
5% |
https://www.treasury.gov/resource-center/tax-policy/treaties/Documents/Treaty-Poland-2-13-2013.pdf |
Portugal |
13 |
10% |
http://www.irs.gov/pub/irs-trty/portugal.pdf |
Romania |
12 |
10% |
http://www.irs.gov/pub/irs-trty/romania.pdf |
Slovak Republic |
12 |
0% |
http://www.irs.gov/pub/irs-trty/slovak.pdf |
Slovenia |
12 |
5% |
http://www.irs.gov/pub/irs-utl/sloveniaweb.pdf |
South Africa |
12 |
0% |
http://www.irs.gov/pub/irs-trty/safrica.pdf |
Spain |
12 |
5% |
http://www.irs.gov/pub/irs-trty/spain.pdf |
Sri Lanka |
12 |
10% |
http://www.treasury.gov/resource-center/tax-policy/treaties/Documents/tesrlanka04.pdf |
Sweden |
12 |
0% |
http://www.irs.gov/pub/irs-trty/sweden.pdf |
Switzerland |
12 |
0% |
http://www.irs.gov/pub/irs-trty/swiss.pdf |
Tajikistan |
3 |
0% |
http://www.irs.gov/pub/irs-trty/ussr.pdf |
Thailand |
12 |
5% |
http://www.irs.gov/pub/irs-trty/thailand.pdf |
Trinidad and Tobago |
14 |
0% |
http://www.irs.gov/pub/irs-trty/trinidad.pdf |
Tunisia |
12 |
15% |
http://www.irs.gov/pub/irs-trty/tunisia.pdf |
Turkey |
12 |
10% |
http://www.irs.gov/pub/irs-trty/turkey.pdf |
Turkmenistan |
3 |
0% |
http://www.irs.gov/pub/irs-trty/ussr.pdf |
Ukraine |
12 |
10% |
http://www.irs.gov/pub/irs-trty/ukrain.pdf |
United Kingdom |
12 |
0% |
http://www.irs.gov/pub/irs-trty/uk.pdf |
Uzbekistan |
3 |
0% |
http://www.irs.gov/pub/irs-trty/ussr.pdf |
Venezuela |
12 |
10% |
http://www.irs.gov/pub/irs-trty/venezu.pdf |
Vietnam |
12 |
10% |
https://www.treasury.gov/resource-center/tax-policy/treaties/Documents/Treaty-Vietnam-7-7-2015.pdf |