| 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 |