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Tax Treaty Eligibility by Country for Income Codes 10, 11 & 12
| Country |
Country Code |
Income Code 10 Industrial Royalties |
Income Code 11 Motion Pictures & TV |
Income Code 12 Other (includes Copyright) |
Tax Treaty
Article |
| Australia |
AS |
0 |
5 |
5 |
12 |
| Austria |
AU |
0 |
10 |
0 |
12 |
| Bangladesh |
BG |
10 |
10 |
10 |
12 |
| Barbados |
BB |
5 |
5 |
5 |
12 |
| Belgium |
BE |
0 |
0 |
0 |
12 |
| Bulgaria |
BU |
0 |
5 |
5 |
12 |
| Canada |
CA |
0 |
10 |
0 |
XII |
| China |
CH |
10 |
10 |
10 |
11 |
| Commonwealth* |
See Below |
0 |
0 |
0 |
III |
| Cyprus |
CY |
0 |
0 |
0 |
14 |
| Czech Republic |
EZ |
10 |
0 |
0 |
12 |
| Denmark |
DA |
0 |
0 |
0 |
12 |
| Egypt |
EG |
0 |
0 |
15 |
13 |
| Estonia |
EN |
5 |
10 |
10 |
12 |
| Finland |
FI |
5 |
0 |
0 |
12 |
| France |
FR |
5 |
0 |
0 |
12 |
| Germany |
GM |
0 |
0 |
0 |
12 |
| Greece |
GR |
0 |
30 |
0 |
VII |
| Hungary |
HU |
0 |
0 |
0 |
11 |
| Iceland (begin 1/1/09)** |
IC |
0 |
5 |
0 |
12 |
| India |
IN |
10 |
15 |
15 |
12 |
| Indonesia |
ID |
10 |
10 |
10 |
13 |
| Ireland |
EI |
0 |
0 |
0 |
12 |
| Israel |
IS |
15 |
10 |
10 |
14 |
| Italy |
IT |
10 |
8 |
5 |
12 |
| Jamaica |
JM |
10 |
10 |
10 |
12 |
| Japan |
JA |
0 |
0 |
0 |
12 |
| Kazakhstan |
KZ |
10 |
10 |
10 |
12 |
| Korea, Rep. Of |
KS |
15 |
10 |
10 |
14 |
| Latvia |
LG |
5 |
10 |
10 |
12 |
| Lithuania |
LH |
5 |
10 |
10 |
12 |
| Luxembourg |
LU |
0 |
0 |
0 |
13 |
| Mexico |
MX |
10 |
10 |
10 |
12 |
| Morocco |
MO |
10 |
10 |
10 |
12 |
| Netherlands |
NL |
0 |
0 |
0 |
13 |
| New Zealand |
NZ |
10 |
10 |
10 |
12 |
| Norway |
NO |
0 |
0 |
0 |
10 |
| Pakistan |
PK |
0 |
30 |
0 |
VIII |
| Philippines |
RP |
15 |
15 |
15 |
13 |
| Poland |
PL |
10 |
10 |
10 |
13 |
| Portugal |
PO |
10 |
10 |
10 |
13 |
| Romania |
RO |
15 |
10 |
10 |
12 |
| Russia |
RS |
0 |
0 |
0 |
12 |
| Slovak Republic |
LO |
10 |
0 |
0 |
12 |
| Slovenia |
SI |
5 |
5 |
5 |
12 |
| South Africa |
SF |
0 |
0 |
0 |
12 |
| Spain |
SP |
8 |
8 |
5 |
12 |
| Sri Lanka |
CE |
0 |
10 |
10 |
12 |
| Sweden |
SW |
0 |
0 |
0 |
12 |
| Switzerland |
SZ |
0 |
0 |
0 |
12 |
| Thailand |
TH |
8 |
5 |
15 |
12 |
| Trinidad/Tobago |
TD |
15 |
30 |
0 |
14 |
| Tunisia |
TS |
10 |
15 |
15 |
12 |
| Turkey |
TU |
5 |
10 |
10 |
12 |
| Ukraine |
UP |
10 |
10 |
10 |
12 |
| United Kingdom |
UK |
0 |
0 |
0 |
12 |
| Venezuela |
VE |
5 |
10 |
10 |
12 |
| Other Countries |
|
30 |
30 |
30 |
|
*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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