Tax Treaty Benefits

Tax Treaty Benefits

The Tax Treaty Information endpoint provides applicable tax treaty information based on a recipient's country of residence and type of income. The information is derived from the IRS guidance on “Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties.”

This endpoint is designed to help determine the applicable tax rate for certain types of U.S.-source income paid to foreign persons. By providing the country and income type, users can retrieve information such as:

• Applicable tax treaty withholding rate or percentage
• Relevant income category
• Applicable treaty article or provision
• Additional information, conditions, limitations, or notes associated with the treaty rate

The information returned by this endpoint can be used in connection with understanding the withholding and reporting requirements for Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding.

This endpoint should not be relied upon to determine whether a U.S. tax resident is entitled to the listed rate of tax from a foreign treaty country. However, in general, the treaty rates of tax are the same.

Endpoint

GET TaxTreatyBenefits/Get 

Run in Postman

Request Body

Field	Type	Description
BeneficiaryCountry	String	Country of residence of the beneficiary for which the applicable tax treaty benefits will be retrieved. Allowed values "AS", "AU", "BG", "BB", "BE", "BU", "CA", "CH", "CY", "EZ", "DA", "EG", "EN", "FI", "FR", "GM", "GR", "HU", "IC", "IN", "ID", "EI", "IS", "IT", "JM", "JA", "KZ", "KS", "LG", "LH", "LU", "MT", "MX", "MO", "NL", "NZ", "NO", "PK", "RP", "PL", "PO", "RO", "RS", "LO", "SI", "SF", "SP", "CE", "SW", "SZ", "TH", "TD", "TS", "TU", "UP", "UK", "VE", "AM", "AJ", "BO", "GG", "KG", "MD", "TI", "TX", "UZ"
TypeOfIncome	String	Type of income for which the applicable tax treaty benefits and withholding rate will be retrieved. Allowed values "ALL" ,"INTEREST", "DIVIDENDS", "PENSIONS", "SOCIAL_SECURITY", "ROYALTIES", "INDEPENDENT_PERSONAL_SERVICES" , "OTHERS"

Response Body

Field	Type	Description
BeneficiaryCountry	String	Returns the beneficiary country for which the tax treaty information is retrieved.
TaxTreatyDetails	Object[]	Returns the applicable tax treaty details based on the beneficiary country and type of income.
TypeOfIncome	String	Returns the type of income covered under the applicable tax treaty.
IncomeCategory	String	Returns the type of income category covered under the applicable tax treaty.
ClaimingProvArticle	String	Returns the applicable treaty article or provision under which the tax treaty benefit may be claimed.
RateOfWithholding	String	Returns the withholding tax rate for the specified type of income.
Errors	Object[]	Present if any entry failed. Null when all entries succeed.
Id	String	Unique identifier for the validation error.
Name	String	Short name identifying the error type.
Message	String	Description of what went wrong.

Payload

Request JSON

Sample	Description	Action
Sample 1	Get a tax treaty benefits details using BeneficiaryCountry, TypeOfIncome.

Sample 1

TaxTreatyBenefits/Get?BeneficiaryCountry=AU&TypeOfIncome=null

Response JSON

Response	Description	Action
200	Success Response - This is a sample response for successful API requests.

Response: 200

{
  "BeneficiaryCountry": "AU",
  "TaxTreatyDetails": [
    {
      "TypeOfIncome": "DIVIDENDS",
      "IncomeCategory": "Paid by US Corporations",
      "ClaimingProvArticle": "Article 10(2)",
      "RateOfWithholding": "15.00"
    },
    {
      "TypeOfIncome": "DIVIDENDS",
      "IncomeCategory": "Qualifying for Direct Dividend Rate",
      "ClaimingProvArticle": "Article 10(2)",
      "RateOfWithholding": "5.00"
    }
  ],
  "Errors": null
}