US income tax treaties by country

What are the treaty withholding rates by country?

The rate shown is the most the paying country may withhold from an ordinary individual investor. A rate marked with an asterisk has other tiers, usually lower rates for companies with a large holding or for pension funds, and the country page lists each one with who qualifies.

* Other rates apply to some recipients; see the country page. Read from each treaty and its protocols as linked from the IRS, and checked a second time against the same texts. "Treaty applies from" is the general effective year IRS lists for the treaty itself; later protocols changed some rates, and each country page says which document sets each rate today.

Which countries have an income tax treaty with the US?

All 67, with the year each treaty generally took effect and its current status. Countries with a page are linked; for the rest, the IRS link goes to the treaty text and protocols.

Source: IRS Table 3, List of Tax Treaties, updated through September 26, 2025, and the IRS treaty index. The IRS index also lists the US Model treaty, which is a template rather than a treaty with anyone, so it is not counted here.

What does a tax treaty actually change?

A US income tax treaty does three main things for a resident of the other country. It caps the tax the paying country can withhold on investment income. It settles which country you are a resident of when both would otherwise claim you, using a list of tie-breaker tests. And it assigns the right to tax pensions, Social Security and a few kinds of pay.

What it usually does not do is stop the US taxing its own citizens. Every one of the 11 treaties we have read in full has a saving clause that keeps that right, with specific exceptions that differ from treaty to treaty.

Which countries still use the old Soviet tax treaty?

Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan have no income tax treaty of their own with the US. The US-USSR treaty, which IRS lists as generally effective from 1987, still governs all 9. Other former Soviet republics, including Kazakhstan and Ukraine, have treaties of their own.

Belarus has no treaty of its own. The U.S.-U.S.S.R. income tax treaty, in force since 1987, applies (IRS Table 3, footnote 6). Operation of Article III(1)(g) is suspended by mutual agreement from 2024-12-17 until 2026-12-31 or earlier if the two governments decide.

Is the US-Hungary tax treaty still in effect?

No. Terminated. The United States notified Hungary on 2022-07-08 that it would end the 1979 treaty, and termination took effect 2023-01-08. For taxes withheld at source the treaty stopped applying on 2024-01-01, and from that date a withholding agent must withhold at the statutory 30% rate on payments that used to qualify for a treaty rate (IRS Publication 515, Reminders). IRS Table 3 shows its effective period as ending 2023-12-31 and the IRS treaty index marks it Treaty Terminated. No rate from this treaty applies today.

Is the US-Belarus tax treaty still in effect?

In part. The suspension covers one article of the US-USSR treaty, Article III(1)(g), scheduled to run until 2026-12-31. Belarus has no treaty of its own. The U.S.-U.S.S.R. income tax treaty, in force since 1987, applies (IRS Table 3, footnote 6). Operation of Article III(1)(g) is suspended by mutual agreement from 2024-12-17 until 2026-12-31 or earlier if the two governments decide.

Is the US-Russia tax treaty still in effect?

In part. The suspension covers every article that sets a withholding rate. Partly suspended, and the suspension covers every article that sets a rate. On 2024-07-01 the United States gave notice suspending Article 1(4), Articles 5 to 21 and Article 23 of the US-Russia treaty and its Protocol by mutual agreement, effective 2024-08-16 for taxes withheld at source and other taxes, continuing until the two governments decide otherwise (IRS Table 3, footnote 8; the IRS treaty index marks it Treaty Partially Suspended). No withholding rate from this treaty should be presented as available.

How do you claim a treaty rate?

A nonresident individual claims a lower treaty rate by giving the US payer Form W-8BEN, not by filing with the IRS. Without it, the payer may have to withhold the full 30%. The form names the country you claim residence in for treaty purposes, and generally stays valid through the end of the third calendar year after you sign it.

If you are a resident of both countries under their own laws and use a treaty tie-breaker to be treated as a resident of the other country, you file US Form 1040-NR as a nonresident and attach Form 8833 to disclose the treaty position. Failing to disclose a required position can cost an individual $1,000 per failure. For everything other than computing US income tax you are still treated as a US resident, and a green card holder of 8 of the last 15 years who makes this claim is treated as having ended US residency, which can trigger the expatriation tax (IRS Publication 519).

How do you prove US residency to a treaty country?

With Form 6166, a letter from the US Treasury certifying that you are a US resident for tax purposes. Many treaty countries require it before they apply the lower rate. You request it on Form 8802, and the user fee for an individual is $85 per application however many countries or years it covers; it is $185 for a business or other non-individual applicant (Form 8802 instructions). The IRS advises applying at least 45 days before you need it. Someone who filed as a nonresident, or who used a treaty tie-breaker to claim residence elsewhere, generally cannot get one.