We don't withhold tax within the USA. We might withhold tax for publishers outside the USA: it'll depend on taxation agreements between the United States and your country. (If you don't know what tax withholding is, please check out this article.)
All USA taxpayers will be asked to fill in a W9 online form (for both individuals and companies).
All non-USA authors and publishers will be asked to fill in a W-8BEN (for individuals) or W-8BEN-E (for companies) online form.
We use the Tipalti accounting software for filing W-8BEN and W9 forms: you don't need to send us anything by email. The forms will be available in the system after your first sales report, and they only take 5 minutes to complete.
Click here for help filing your W9 or W-8BEN form.
Tax Identification Number
If you are in a country with a tax treaty with the United States, you need a tax identification number (TIN) to claim a treaty benefit. If you have a tax identification number in your own country, then add that into the W-8 form as foreign tax identification number. This is usually the number that you quote when you file your tax return in your own country. If you’re not sure if you have a tax identification number in your country, please talk to a tax adviser or accountant.
Alternatively, you can apply for an ITIN, a US tax identification number (Individual Taxpayer Identification Number). If your country does not have a treaty with the US, it is not necessary to apply for ITIN, as you won't be able to claim a lower tax rate.
Non-US companies without a foreign country ID number can apply for a US Employer Identification Number (EIN). If you are unsure of whether you have a company ID you can use, please talk to a tax adviser or accountant in your country.
Rate of tax withholding
The percentage of withholding could be anything from 0% to 30%. Please check the list below for most likely withholding percentage in most countries. You can always visit the IRS website for more information.
Country | Rate of withholding |
Australia | 5% |
Austria | no withholding |
Bangladesh | 10% |
Barbados | 5% |
Belgium | no withholding |
Bulgaria | 5% |
Canada | no withholding |
China | 10% |
Cyprus | no withholding |
Czech Republic | no withholding |
Denmark | no withholding |
Egypt | 15% |
Estonia | 10% |
Finland | no withholding |
France | no withholding |
Germany | no withholding |
Greece | no withholding |
Hungary | 30% |
Iceland | no withholding |
India | 15% |
Indonesia | 10% |
Ireland | no withholding |
Israel | 10% |
Italy | no withholding |
Jamaica | 10% |
Japan | no withholding |
Kazahstan | 10% |
Latvia | 10% |
Lithuania | 10% |
Luxembourg | no withholding |
Malta | 10% |
Mexico | 10% |
Morocco | 10% |
Netherlands | no withholding |
New Zealand | 5% |
Norway | no withholding |
Pakistan | no withholding |
Philippines | 15% |
Poland | 10% |
Portugal | 10% |
Romania | 10% |
Russia | no withholding |
Slovak Republic | no withholding |
Slovenia | 5% |
South Africa | no withholding |
South Korea | 10% |
Spain | no withholding |
Sri Lanka | 10% |
Sweden | no withholding |
Switzerland | no withholding |
Thailand | 5% |
Tunisia | 15% |
Turkey | 10% |
Ukraine | 10% |
United Kingdom | no withholding |
Venezuela | 10% |