U.S. Tax Withholding on Payments to Foreign Persons

 

Thông báo: Nội dung lịch sử


Đây là một tài liệu lưu trữ hoặc lịch sử và có thể không phản ánh luật pháp, chính sách hoặc thủ tục hiện hành.

International Tax Gap Series

Most types of U.S. source income paid to a foreign person are subject to a withholding tax of 30%, although a reduced rate or exemption may apply if stipulated in the applicable tax treaty.

For more details on the rules for proper withholding and information reporting of U.S. source income paid to foreign persons, refer to NRA Withholding.

References and Links:

Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities

 

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The International Tax Gap Series