Tax Treaties

The United States has bilateral income tax treaties, also known as “conventions,” with a number of foreign countries under which residents (sometimes limited to citizens) of those countries are taxed at a reduced rate or are exempt from U.S. income taxes on certain income received from within the United States.

Withholding at source under the statutory rules discussed in this publication may not be required, or may be required at a reduced rate, for income that is subject to a reduced rate or exempt under a tax treaty, so long as the taxpayer claiming such exemption satisfies all of the relevant requirements, including providing to its withholding agent any applicable withholding certificates (or documentary evidence, when permitted) supporting the treaty claim.

Obtaining treaty information. You can obtain the full text of these treaties, and accompanying technical explanations, at IRS.gov/BusinessTreaties .

Detailed information about treaty provisions can be found at IRS.gov/IndividualTreaties .

Tax treaty tables. The tax treaty tables previously contained in this publication have been updated and moved to IRS.gov/TreatyTables .