Double Tax Treaties (“DTTs”) 

According to the US withholding tax regulations a non-resident alien may claim Treaty relief if this person is entitled to Treaty benefits.

This page provides useful information on US Treaties that should help a resident person to assess whether it can claim Treaty benefits.

Press on the below "Country list" to access to a summary of the withholding tax rates applicable on US dividends and US interest derived by portfolio investments under all US Treaties, the official text of all US Treaties, the specific reference to the Limitation On Benefits ("LOB") provision (if any), a translation of the Swiss-US Treaty in German, French and Italian and a user-friendly tool for analyzing the LOB provision under the Swiss-US Treaty.

Although all information included in this section is carefully reviewed and frequently updated, the Swiss Bankers Association and KPMG are not liable for any damage that a person may have by using the present information.

 

Country list

Switzerland

Double Tax Treaty Switzerland-USA

Effective Date

20 September 2019

Treaty Rates

  • Dividends 15%
  • Interest 0%

Full Treaty Text

LOB Article

Art. 22 and Protocol

Do you want to perform the tests under the LOB article?

Armenia

Double Tax Treaty Commonwealth of Independant States-USA: (including Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan and Uzbekistan)

Effective Date

1 January 1976

Treaty Rates

  • Dividends 30%
  • Interest 0%

Full Treaty Text

LOB Article

N.A.

Australia

Double Tax Treaty Australia-USA

Effective Date

1 December 1983

Treaty Rates

  • Dividends 15%
  • Interest 10%

Full Treaty Text

LOB Article

Art. 16 and Protocol

Austria

Double Tax Treaty Austria-USA

Effective Date

1 January 1999

Treaty Rates

  • Dividends 15%
  • Interest 0%

Full Treaty Text

LOB Article

Art. 16

Azerbaijan

Double Tax Treaty Commonwealth of Independant States-USA: (including Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan and Uzbekistan)

Effective Date

1 January 1976

Treaty Rates

  • Dividends 30%
  • Interest 0%

Full Treaty Text

LOB Article

N.A.

Bangladesh

Double Tax Treaty Bangladesh-USA

Effective Date

1 January 2007

Treaty Rates

  • Dividends 15%
  • Interest 10%

Full Treaty Text

Barbados

Double Tax Treaty Barbados-USA

Effective Date

1 January 1984

Treaty Rates

  • Dividends 15%
  • Interest 5%

Full Treaty Text

LOB Article

Art. 22 and Protocol

Belarus

Double Tax Treaty Commonwealth of Independant States-USA: (including Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan and Uzbekistan)

Effective Date

1 January 1976

Treaty Rates

  • Dividends 30%
  • Interest 0%

Full Treaty Text

LOB Article

N.A.

Belgium

Doppelbesteuerungsabkommen Belgien-USA

Datum des Inkrafttretens

1. Januar 2008

DBA-Sätze

  • Dividenden 15%
  • Zinsen 0%

Vollständiger Abkommenstext

LOB-Artikel

Art. 12A und Protokoll

Bulgaria

Double Tax Treaty Bulgaria-USA

Effective Date

1 January 2009

Treaty Rates

  • Dividends 10%
  • Interest 5%

Full Treaty Text

LOB Article

Art. IV and Protocol

Canada

Double Tax Treaty Canada-USA

Effective Date

1 February 2009 (Protocol)
1 January 1985 (DBA)

Treaty Rates

  • Dividends 15%
  • Interest 0%

Full Treaty Text

LOB Article

Art. XXIX A and Protocol

Chile

Double Tax Treaty Chile-USA

Effective Date

1 February 2024

Treaty Rates

  • Dividends 15%
  • Interest 15% (as of 2029: 10%)

Full Treaty Text

LOB Article

China

Double Tax Treaty China-USA

Effective Date

1 January 1987

Treaty Rates

  • Dividends 10%
  • Interest 10%

Full Treaty Text

LOB Article

Protocol

Cyprus

Double Tax Treaty Cyprus-USA

Effective Date

1 January 1986

Treaty Rates

  • Dividends 15%
  • Interest 10%

Full Treaty Text

LOB Article

Art. 26

Czech Republic

Double Tax Treaty Czech Republic-USA

Effective Date

1 January 1993

Treaty Rates

  • Dividends 15%
  • Interest 0%

Full Treaty Text

LOB Article

Art. 17

Denmark

Effective Date

1 January 2001

Treaty Rates

  • Dividends 15%
  • Interest 0%

Full Treaty Text

LOB Article

Art. 22

Egypt

Double Tax Treaty Egypt-USA

Effective Date

1 January 1982

Treaty Rates

  • Dividends 15%
  • Interest 15%

Full Treaty Text

LOB Article

N.A.

Estonia

Double Tax Treaty Estonia-USA

Effective Date

1 January 2000

Treaty Rates

  • Dividends 15%
  • Interest 10%

Full Treaty Text

LOB Article

Art. 22

Finland

Double Tax Treaty Finland-USA

Effective Date

1 January 1991

Treaty Rates

  • Dividends 15%
  • Interest 0%

Full Treaty Text

LOB Article

Art. 30

France

Double Tax Treaty France-USA

Effective Date

1 January 1996

Treaty Rates

  • Dividends 15%
  • Interest 0%

Full Treaty Text

LOB Article

Art. 30 and Protocol

Georgia

Double Tax Treaty Commonwealth of Independant States-USA: (including Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan and Uzbekistan)

Effective Date

1 January 1976

Treaty Rates

  • Dividends 30%
  • Interest 0%

Full Treaty Text

LOB Article

N.A.

Germany

Double Tax Treaty Germany-USA

Effective Date

1 January 1991

Treaty Rates

  • Dividends 15%
  • Interest 0%

Full Treaty Text

LOB Article

Art. 28 and Protocol

Greece

Double Tax Treaty Greece-USA

Effective Date

1 January 1953

Treaty Rates

  • Dividends 30%
  • Interest 0%

Full Treaty Text

LOB Article

N.A.

Hungary

Double Tax Treaty Hungary-USA

Treaty terminated as of 1 January 2024

Iceland

Double Tax Treaty Iceland-USA

Effective Date

1 January 2009

Treaty Rates

  • Dividends 15%
  • Interest 0%

Full Treaty Text

LOB Article

N.A.

India

Double Tax Treaty India-USA

Effective Date

1 January 1991

Treaty Rates

  • Dividends 25%
  • Interest 15%

Full Treaty Text

LOB Article

Art. 24

Indonesia

Double Tax Treaty Indonesia-USA

Effective Date

1 January 1990

Treaty Rates

  • Dividends 15%
  • Interest 10%

Full Treaty Text

LOB Article

Art. 28

Ireland

Double Tax Treaty Ireland-USA

Effective Date

1 January 1998

Treaty Rates

  • Dividends 15%
  • Interest 0%

Full Treaty Text

LOB Article

Art. 23 and Protocol

Israel

Double Tax Treaty Israel-USA

Effective Date

1 January 1995

Treaty Rates

  • Dividends 25%
  • Interest 17.5%

Full Treaty Text

LOB Article

Art. 25 and Protocol

Italy

Double Tax Treaty Italy-USA

Effective Date

1 February 2010

Treaty Rates

  • Dividends 15%
  • Interest 10%

Full Treaty Text

LOB Article

Protocol

Jamaica

Double Tax Treaty Jamaica-USA

Effective Date

1 January 1982

Treaty Rates

  • Dividends 15%
  • Interest 12.5%

Full Treaty Text

LOB Article

Art. 17 and Protocol

Japan

Double Tax Treaty Japan-USA

Effective Date

30 August 2019

Treaty Rates

  • Dividends 10%
  • Interest 0%

Full Treaty Text

LOB Article

Art. 22 and Protocol

Kazakhstan

Double Tax Treaty Kazakhstan-USA

Effective Date

1 January 1996

Treaty Rates

  • Dividends 15%
  • Interest 10%

Full Treaty Text

LOB Article

Art. 21 and Protocol

Korea

Double Tax Treaty Korea-USA

Effective Date

1 January 1980

Treaty Rates

  • Dividends 15%
  • Interest 12%

Full Treaty Text

LOB Article

N.A.

Kyrgyzstan

Double Tax Treaty Commonwealth of Independant States-USA: (including Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan and Uzbekistan)

Effective Date

1 January 1976

Treaty Rates

  • Dividends 30%
  • Interest 0%

Full Treaty Text

LOB Article

N.A.

Latvia

Double Tax Treaty Latvia-USA

Effective Date

1 January 2000

Treaty Rates

  • Dividends 15%
  • Interest 10%

Full Treaty Text

LOB Article

Art. 23

Lithuania

Double Tax Treaty Lithuania-USA

Effective Date

1 January 2000

Treaty Rates

  • Dividends 15%
  • Interest 10%

Full Treaty Text

LOB Article

Art. 23

Luxembourg

Double Tax Treaty Luxembourg-USA

Effective Date

1 January 2001

Treaty Rates

  • Dividends 15%
  • Interest 0%

Full Treaty Text

LOB Article

Art. 24

Malta

Double Tax Treaty Malta-USA

Effective Date

1 January 2011

Treaty Rates

  • Dividends 15%
  • Interest 10%

Full Treaty Text

LOB Article

Art. 22

Mexico

Double Tax Treaty Mexico-USA

Effective Date

1 January 1994

Treaty Rates

  • Dividends 10%
  • Interest 15%

Full Treaty Text

LOB Article

Art. 17 and Protocol

Moldova

Double Tax Treaty Commonwealth of Independant States-USA: (including Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan and Uzbekistan)

Effective Date

1 January 1976

Treaty Rates

  • Dividends 30%
  • Interest 0%

Full Treaty Text

LOB Article

N.A.

Morocco

Double Tax Treaty Morocco-USA

Effective Date

1 January 1981

Treaty Rates

  • Dividends 15%
  • Interest 15%

Full Treaty Text

LOB Article

N.A.

Netherlands

Double Tax Treaty Netherlands-USA

Effective Date

1 January 1994

Treaty Rates

  • Dividends 15%
  • Interest 0%

Full Treaty Text

LOB Article

Art. 26 and Protocol

New-Zealand

Double Tax Treaty New-Zealand-USA

Effective Date

1 January 1984

Treaty Rates

  • Dividends 15%
  • Interest 10%

Full Treaty Text

LOB Article

Art. 16 and Protocol

Norway

Double Tax Treaty Norway-USA

Effective Date

1 January 1971

Treaty Rates

  • Dividends 15%
  • Interest 0%

Full Treaty Text

LOB Article

N.A.

Pakistan

Double Tax Treaty Pakistan-USA

Effective Date

1 January 1959

Treaty Rates

  • Dividends 30%
  • Interest 30%

Full Treaty Text

LOB Article

N.A.

Philippines

Double Tax Treaty Philippines-USA

Effective Date

1 January 1983

Treaty Rates

  • Dividends 25%
  • Interest 15%

Full Treaty Text

LOB Article

N.A.

Poland

Double Tax Treaty Poland-USA

Effective Date

1 January 1974

Treaty Rates

  • Dividends 15%
  • Interest 0%

Full Treaty Text

LOB Article

N.A.

Portugal

Double Tax Treaty Portugal-USA

Effective Date

1 January 1996

Treaty Rates

  • Dividends 15%
  • Interest 10%

Full Treaty Text

LOB Article

Art. 17

Romania

Double Tax Treaty Romania-USA

Effective Date

1 January 1974

Treaty Rates

  • Dividends 10%
  • Interest 10%

Full Treaty Text

LOB Article

N.A.

Russia

Double Tax Treaty Russia-USA

Effective Date

1 January 1994, suspended as of 1 August 2024

Treaty Rates

  • Dividends 10%, 30% as of 16 August 2024
  • Interest 0%, 30% as of 16 August 2024

Full Treaty Text

LOB Article

Art. 20 and Protocol

Slovak Republic

Double Tax Treaty Slovak Republic-USA

Effective Date

1 January 1993

Treaty Rates

  • Dividends 15%
  • Interest 0%

Full Treaty Text

LOB Article

Art. 17

Slovenia

Double Tax Treaty Slovenia-USA

Effective Date

1 January 2002

Treaty Rates

  • Dividends 15%
  • Interest 5%

Full Treaty Text

LOB Article

Art. 22

South Africa

Double Tax Treaty South Africa-USA

Effective Date

1 January 1998

Treaty Rates

  • Dividends 15%
  • Interest 0%

Full Treaty Text

LOB Article

Art. 22

Spain

Double Tax Treaty Spain-USA

Effective Date

27 November 2019

Treaty Rates

  • Dividends 15%
  • Interest 0%

Full Treaty Text

LOB Article

Art. 17 and Protocol

Sri Lanka

Double Tax Treaty Sri Lanka-USA

Effective Date

1 January 2004

Treaty Rates

  • Dividends 15%
  • Interest 10%

Full Treaty Text

LOB Article

Art. 23 and Protocol

Sweden

Double Tax Treaty Sweden-USA

Effective Date

1 January 1996

Treaty Rates

  • Dividends 15%
  • Interest 0%

Full Treaty Text

LOB Article

Art. 17

Tajikistan

Double Tax Treaty Commonwealth of Independant States-USA: (including Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan and Uzbekistan)

Effective Date

1 January 1976

Treaty Rates

  • Dividends 30%
  • Interest 0%

Full Treaty Text

LOB Article

N.A.

Thailand

Double Tax Treaty Thailand-USA

Effective Date

1 January 1998

Treaty Rates

  • Dividends 15%
  • Interest 15%

Full Treaty Text

LOB Article

Art. 18

Trinidad & Tobago

Double Tax Treaty Trinidad & Tobago-USA

Effective Date

1 January 1970

Treaty Rates

  • Dividends 30%
  • Interest 30%

Full Treaty Text

LOB Article

N.A.

Tunisia

Double Tax Treaty Tunisia-USA

Effective Date

1 January 1990

Treaty Rates

  • Dividends 20%
  • Interest 15%

Full Treaty Text

LOB Article

Art. 25 and Protocol

Turkey

Double Tax Treaty Turkey-USA

Effective Date

1 January 1998

Treaty Rates

  • Dividends 20%
  • Interest 15%

Full Treaty Text

LOB Article

Art. 22

Turkmenistan

Double Tax Treaty Commonwealth of Independant States-USA: (including Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan and Uzbekistan)

Effective Date

1 January 1976

Treaty Rates

  • Dividends 30%
  • Interest 0%

Full Treaty Text

LOB Article

N.A.

Ukraine

Double Tax Treaty Ukraine-USA

Effective Date

1 January 2001

Treaty Rates

  • Dividends 15%
  • Interest 0%

Full Treaty Text

LOB Article

Art. 22 and Protocol

United Kingdom

Double Tax Treaty United Kingdom-USA

Effective Date

1 January 2004

Treaty Rates

  • Dividends 15%
  • Interest 0%

Full Treaty Text

LOB Article

Art. 23 and Protocol

Uzbekistan

Double Tax Treaty Commonwealth of Independant States-USA: (including Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan and Uzbekistan)

Effective Date

1 January 1976

Treaty Rates

  • Dividends 30%
  • Interest 0%

Full Treaty Text

LOB Article

N.A.

Venezuela

Double Tax Treaty Venezuela-USA

Effective Date

1 January 2000

Treaty Rates

  • Dividends 15%
  • Interest 10%

Full Treaty Text

LOB Article

Art. 17 and Protocol

Experts

Gabriel Bourquin
Senior Tax Analyst & Head Romandie
+41 58 330 63 44