Alien - Tax Treaty Chart - Royalties

Tax Treaty Eligibility by Country for Income Codes 10, 11 & 12 

CountryCountry Code

Income Code 10

Industrial Royalties

Income Code 11

Motion Pictures & TV

Income Code 12

Other (includes Copyright)

Tax Treaty
Article
AustraliaAS05512
AustriaAU010012
BangladeshBG10101012
BarbadosBB55512
BelgiumBE00012
BulgariaBU05512
CanadaCA0100XII
ChinaCH10101011
Commonwealth*See Below000III
CyprusCY00014
Czech RepublicEZ100012
DenmarkDA00012
EgyptEG001513
EstoniaEN5101012
FinlandFI50012
FranceFR50012
GermanyGM00012
GreeceGR0300VII
HungaryHU00011
Iceland (begin 1/1/09)**IC05012
IndiaIN10151512
IndonesiaID10101013
IrelandEI00012
IsraelIS15101014
ItalyIT108512
JamaicaJM10101012
JapanJA00012
KazakhstanKZ10101012
Korea, Rep. OfKS15101014
LatviaLG5101012
LithuaniaLH5101012
LuxembourgLU00013
MexicoMX10101012
MoroccoMO10101012
NetherlandsNL00013
New ZealandNZ10101012
NorwayNO00010
PakistanPK0300VIII
PhilippinesRP15151513
PolandPL10101013
PortugalPO10101013
RomaniaRO15101012
RussiaRS00012
Slovak RepublicLO100012
SloveniaSI55512
South AfricaSF00012
SpainSP88512
Sri LankaCE0101012
SwedenSW00012
SwitzerlandSZ00012
ThailandTH851512
Trinidad/TobagoTD1530014
TunisiaTS10151512
TurkeyTU5101012
UkraineUP10101012
United KingdomUK00012
VenezuelaVE5101012
Other Countries 303030 

*Commonwealth includes: Armenia(AM), Azerbajian(AJ), Belarus(BO), Georgia(GG), Kyrgyzstan(KG), Moldavia(MD), Tajikistan(TI), Turkmenistan(TX), Ukraine(UP), and Uzbekistan(UZ)
**Iceland tax treaty rates and article were revised effective 1/1/09.  Previous Article (14), did not reduce rate for Inc code 11.

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