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Tax Treaty Tables The United States has income tax treaties (or conventions) with a number of foreign countries under which residents (sometimes limited to citizens) of those countries are taxed at a reduced rate or are exempt from U.S. income taxes on certain income received from within the United States. Three tables follow: Table 1 lists the withholding rates on income other than personal service income. Table 2 lists the different types of personal service income that are entitled to an exemption from, or reduction in, withholding. Table 3 shows where the full text of each treaty and protocol may be found in the Cumulative Bulletins if it has been published. These tables are not meant to be a complete guide to all provisions of every income tax treaty. For detailed information, you must consult the provisions of the tax treaty that apply to the country of the nonresident alien to whom you are making payment. Income that is exempt from U.S. income taxes under these treaties is not included in gross income of the nonresident alien for U.S. income tax purposes. Income that is exempt under a treaty is also not subject to withholding at source under the statutory rules discussed in this publication. Table 1 page 1 Table 1 page 2 Table 1 footnotes Table 2 page 1 Table 2 page 2 Table 2 page 3 Table 2 page 4 Table 2 page 5 Table 2 page 6 Table 2 page 7 Table 2 page 8 Table 2 page 9 Table 2 page 10 Table 2 footnotes Table 3

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