Royalty payments for eBook sales on Amazon.com and print book sales on all available marketplaces 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 interview. 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 the Tax Interview 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 interview 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).
