Understanding Withholding Rates and Treaty Benefits
Over 50 countries have tax treaties with the United States that eliminate or significantly reduce withholding tax on royalties from book sales. Most authors qualify for a zero rate and receive their full royalty from us. Your own country will still tax that income in the normal way.
Why Tax Compliance Matters
All US-based publishing platforms, including Amazon KDP, are required by US law to withhold taxes on payments to international authors.
For US tax purposes, royalties on books sold into the US market are US-source income, and US-source royalties are generally subject to US withholding tax.
However, the United States has tax treaties with most countries that eliminate or significantly reduce this withholding. By completing a simple tax form (W-8BEN), you claim your treaty benefits and ensure you receive the maximum amount possible.
Select your country's first letter:
Rates shown are for copyright royalties and are current as at March 2026. Treaty rates change from time to time, so we review this table periodically. Sources: IRS Tax Treaty Tables and PwC Worldwide Tax Summaries.
Verify Your Rate
Always verify the most current rates with these authoritative sources: