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Tax Withholding Table
The two tables below provide examples of different types of music income and the related tax reporting and withholding treatment for US taxpayers and non-US taxpayers.
| U.S. Based Artist | |||
| Listen/Purchase Location | Subject to Withholding | Subject to End of Year Reporting for Royalties (>$10) | |
| Streaming (e.g., Spotify streams) | US | No (if TIN provided) | Yes, Form 1099-MISC |
| Rest of the world | No (if TIN provided) | Yes, Form 1099-MISC | |
|
Automated Claiming (Social Video Monetization) |
US | No (if TIN provided) | Yes, Form 1099-MISC |
| Rest of the world | No (if TIN provided) | Yes, Form 1099-MISC | |
|
Downloads (pass-through) |
US | No | No |
| Rest of the world | No | No | |
|
Physical product (pass-through) |
US | No | No |
| Rest of the world | No | No | |
| Non-U.S. Based Artist | |||
| Listen/Purchase Location | Subject to Non-U.S. Resident Withholding | Subject to End of Year Reporting for Royalties | |
| Streaming (e.g., Spotify streams) | US | Yes, but treaty relief may apply | Yes, Form 1042-S |
| Rest of the world | No | No | |
|
Automated Claiming (Social Video Monetization) |
US | Yes, but treaty relief may apply | Yes, Form 1042-S |
| Rest of the world | No | No | |
|
Downloads (pass-through) |
US | No | No |
| Rest of the world | No | No | |
|
Physical product (pass-through) |
US | No | No |
| Rest of the world | No | No | |
| Tax Treaty Information | ||
| Australia | 5% | 12(2) / P8 |
| Austria | 0% | 12(1), (2) |
| Bangladesh | 10% | 12(2) |
| Barbados | 5% | 12(2) / 1PV; 2PII(6) |
| Belgium | 0% | 12(1) |
| Bulgaria | 5% | 12(2) / P5(7) |
| Canada | 0% | 12(2), (3) / 5P7(1) |
| China | 10% | II(2) |
| Cyprus | 0% | 14(1) |
| Czech Republic | 0% | 12(2) |
| Denmark | 0% | 12(1) |
| Egypt | 15% | 13(1) |
| Estonia | 10% | 12(2) |
| Finland | 0% | 12(1) |
| France | 0% | 12(1) / 2PIII |
| Germany | 0% | 12(1) |
| Greece | 0% | VII |
| Hungary | 0% | 11 |
| Iceland | 0% | 12(1), (2) |
| India | 15% | 12(2)-(4) |
| Indonesia | 10% | 13(2) / P34 |
| Ireland | 0% | 12(1) |
| Israel | 10% | 14(1) |
| Italy | 0% | 12(2) |
| Jamaica | 10% | 12(2) |
| Japan | 0% | 12(1) |
| Kazakhstan | 10% | 12(2) |
| Latvia | 10% | 12(2) |
| Lithuania | 10% | 12(2) |
| Luxembourg | 0% | 13(1) |
| Malta | 10% | 12(2) |
| Mexico | 10% | 12(2) |
| Morocco | 10% | 12(2) |
| Netherlands | 0% | 13(1) |
| New Zealand | 5% | 12(2) / PVIII |
| Norway | 0% | 10(1) |
| Pakistan | 0% | VIII(1) |
| Philippines | 15% | 13(2) |
| Poland | 10% | 13(2) |
| Portugal | 10% | 13(2) |
| Romania | 10% | 12(2) |
| Russia | 0% | 12(1) |
| Slovak Republic | 0% | 12(2) |
| Slovenia | 5% | 12(1) |
| South Africa | 0% | 12(1) |
| South Korea | 10% | 14(1) |
| Spain | 0% | 12(2) |
| Sri Lanka | 10% | 12(2) |
| Sweden | 0% | 12(1) |
| Switzerland | 0% | 12(1) |
| Thailand | 5% | 12(2) |
| Trinidad & Tobago | 0% | 14(1) |
| Tunisia | 15% | 12(2)-(3) |
| Turkey | 10% | 12(2) |
| Ukraine | 10% | 12(2) |
| United Kingdom | 0% | 12(1) |
| Venezuela | 10% | 12(2) |
| Other Countries | 30% | N/A |
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