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Tax Withholding for Non-U.S. Publishers
|Have questions about taxes? See our Help page to watch a recorded webinar and read frequently asked questions about taxes.|
U.S. Kindle Store - U.S. Tax WithholdingRoyalty payments for sales on the U.S. store are subject to 30% U.S. tax withholding.
Claiming a Lower Rate of WithholdingPublishers may be eligible for a reduced rate of U.S. tax withholding if their country of permanent residence has an income tax treaty with the United States. See the IRS website for a list of countries the U.S. has tax treaties with and for a table of tax treaty rates.
To qualify for reduced withholding, you must enter an income tax identification number (TIN) in the U.S. tax information interview. If you have a U.S. TIN, you must provide this number. If you do not have a U.S. TIN, you may enter the income tax identification number issued to you by the tax authority in your country of residence. The interview will specify the U.S. withholding tax rate applicable to your payments based on your previous inputs on the W-8 form review page. Please ensure this rate is consistent with the IRS tax treaty rates if you are claiming treaty benefits. If the rate does not match, you may need to review your previous inputs.
If your country does not issue a TIN used for income tax purposes, you may apply for a U.S. TIN by following the instructions found here: Applying for a U.S. TIN (Taxpayer ID Number).
Kindle Store: BRRoyalty payments for sales on the Brazil (BR) store are subject to Brazilian tax withholding. The country of residence provided in your KDP account determines the applicable withholding rate. See Kindle Store: BR for complete details for sales and BR tax withholding rates.
Kindle Store: INRoyalty payments for sales on the India (IN) store are subject to Singaporean tax withholding.
SG publishers: Royalty payments for sales on the IN store are not subject to SG tax withholding once you have provided Amazon with your Singapore taxpayer identification number. Download the Singapore Tax Questionnaire and complete it, including your Singapore taxpayer identification number, and mail it to the address in the questionnaire.
Non-SG publishers: Royalty payments for sales in the IN store are subject to 10% Singaporean tax withholding. You may qualify for a reduced rate of Singapore tax withholding under the income tax treaty between your country and Singapore. Authors located in the U.S. and India likely do not qualify for a reduced rate. Expected reduced withholding rates can be found in this table.
To check if you qualify, visit the Singapore Government website. If you determine you qualify and wish to claim a reduced rate of withholding, please complete the Singapore Tax Questionnaire and mail it, along with an original hard copy Tax Residency Certificate (you will need to obtain this form from your government tax authority), to the address in the questionnaire.
When submitting your information, please include the following so that we can locate your account:
- Amazon business (KDP)
- Email address used to access your KDP account (if different from the email you use to submit the questionnaire)
Note: To protect the privacy of your information, we do not accept emailed submissions of these forms.