Tool
Does a US tax treaty apply to you?
Pick where you are resident. You get the treaty status, the withholding rates it sets on dividends, interest and royalties, the limitation on benefits position, and the form you would use to claim — along with the four things a treaty is routinely and expensively assumed to do, and does not.
Rates read from IRS Table 1 (Rev. May 2023), retrieved 29 August 2026. Anything that could not be verified is marked as such rather than filled in.
Read this before you read any rate
Treaty withholding rates apply to US-source FDAP income — dividends, interest, royalties. If you are a non-resident running an operating business through a US LLC, they are largely beside the point. Your question is whether the activity is a US trade or business and whether the income is effectively connected with it. A treaty does not answer that, and it does not make a US LLC’s income tax-free.
Your residence, not your citizenship and not where the company is formed. Treaty benefits follow residence.
88 countries — 65 with a treaty in force, 21 with none. Rates from IRS Table 1 (Rev. May 2023), retrieved 29 August 2026.