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US Tax Treaty List for LLC Owners

The US has tax treaties with approximately 70 countries. Treaty rates often reduce default 30% withholding on US-source income. This guide lists treaty status and approximate rates for major non-resident markets.

Answer

The US has tax treaties with approximately 70 countries. Treaties typically reduce default 30% US withholding on dividends, interest, and royalties to 0% to 15% depending on country and income type. Wyoming LLC owners file Form W-8BEN-E with US payers to claim treaty benefits. Treaty rates apply only to US-source FDAP income; ECI from US trade or business is taxed at graduated rates regardless of treaty.

By Zawwad, Founder & CEO, WyomingLLC by Topslice LLC.

Last updated May 20, 2026

Major non-resident markets

  • India: Active. 15% on dividends, 10-15% on royalties.
  • Pakistan: Active (1959). 15% on dividends, varying on other categories.
  • Bangladesh: Active. 10% on dividends.
  • UK: Active. 0% on most FDAP.
  • UAE: No comprehensive treaty. Default 30% applies.
  • Brazil: No comprehensive treaty. Default 30% applies.
  • Germany: Active. 0-5% on dividends.
  • France: Active. 0-5% on dividends.
  • Netherlands: Active. 0-5% on dividends.
  • Indonesia: Active. 15% on dividends.
  • Philippines: Active. 25% on dividends, but varies.
  • Vietnam: Active. 15% on dividends.
  • Nigeria: No comprehensive treaty.
  • Egypt: Active. 15% on dividends.
  • Canada: Active. 5% on dividends to corp parent, 15% to individuals.
  • Australia: Active. 5-15% on dividends.
  • Singapore: Active. 0-15% on dividends.
  • South Korea: Active. 10-15% on dividends.

How to claim treaty benefits

  1. File Form W-8BEN-E with each US payer (Stripe, Amazon, Patreon, etc.)
  2. Cite the treaty article and rate on Part III
  3. Provide US TIN (LLC's EIN) on Line 8
  4. Renew every 3 years

Frequently asked questions

Does my country have a treaty?
The US has treaties with ~70 countries. India, UK, Germany, France, Pakistan, Bangladesh, and most major markets have treaties. UAE and Brazil do not.
What is the default rate without treaty?
30% US withholding on US-source FDAP income.
How do I prove treaty residency?
Form W-8BEN-E declares your residency. Some payers may request a tax residency certificate from your country.
Does treaty cover business profits?
Most treaties have an Article 7 (Business Profits) that exempts non-ECI business profits from US tax. The LLC's operating income typically falls here.

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