Royalty payments will not be subject to US tax withholding once you have provided Amazon with valid tax information in the US tax information questionnaire. Find your applicable US withholding tax rate in the Tax Information section of your KDP Account page.

Royalty payments for sales on Amazon.com.br are subject to Brazilian withholding taxation of 15%. See BR Kindle Store - BR Tax Withholding for more details.

Royalty payments for sales on Amazon.in are subject to 10% Singaporean tax withholding.

Royalty payments for eBook sales on Amazon.com and print book sales on Amazon.com, Amazon.co.jp, Amazon.com.au, and Amazon.ca are subject to 30% US tax withholding, including payments from the KDP Select Global Fund. You may be eligible for a reduced rate of US tax withholding if your country of permanent residence has an income tax treaty with the United States. See the IRS website for a list of countries the US 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 US tax information questionnaire. If you have a US TIN, you must provide this number. If you do not have a US TIN, you may enter the income tax identification number issued to you by the tax authority in your country of residence. The US withholding tax rate applicable to your payments will be provided in your tax profile 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.

Note: Your W-8 will expire on the last day of the third succeeding calendar year from the date signed. For example, a Form W-8 signed on September 30, 2018, is valid through December 31, 2021. When the form is expired, you will need to retake the tax questionnaire to generate a new one. If you are currently using a reduced country withholding rate, it will default back to 30% if you allow the W-8 to expire.

If your country does not issue a TIN used for income tax purposes, you may apply for a US TIN by following the instructions found here: Applying for a US TIN (Taxpayer ID Number).

Royalty payments for sales on Amazon.com.br 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 Brazilian tax withholding rates.

Royalty payments for sales on Amazon.in are subject to Singaporean tax withholding.

• Singapore publishers. Royalty payments for sales on Amazon.in are not subject to Singaporean 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-Singapore publishers. Royalty payments for sales on Amazon.in 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 US 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.