Unless you change the default marketplaces during your title setup, you'll sell on the U.S. Amazon Marketplace. From those sales you are paid royalties. Royalties are considered taxable income in the U.S.

U.S. tax regulations require Amazon to collect information about the tax status of content providers under U.S. law. The tax interview guides you through a step-by-step process and gathers all necessary information required to establish your tax identity and generate a Form W-8. The default withholding rate is 30%, but you may be eligible for a reduced rate if your country of tax residence has a tax treaty with the U.S. Check to see if your country has a treaty with the U.S.: United States Income Tax Treaties - A to Z.

You must enter a TIN, ITIN, or EIN to be eligible for a reduced withholding rate. Most countries use some form of Tax Identification Number and you can use your countries TIN in the Amazon Tax Interview. For more information about TIN, ITIN, or EINs see the "Tax Identification Number (TIN)" below.

To complete the Tax Interview:

1. Go to the My Account page, scroll down to the Tax Information section, and click the Complete Tax Information button.
2. Indicate whether you're an individual or a business.
3. Indicate whether you're a U.S. person for tax purposes
4. Click Save and continue. This will take you to a new page.
5. Choose the type of beneficial owner from the drop down menu. The beneficial owner is the person or entity who benefits from the payments. Ask yourself who ultimately receives the royalties. Is it you or someone else?
6. Choose your country of citizenship/residence for tax purposes from the drop down menu.
7. Enter your full name.
8. Choose your country from the drop down menu.
9. Enter your permanent address.
10. Indicate whether you're an agent acting as an intermediary. An agent acting as an intermediary is a person or company that is acting on behalf of another individual or group of individuals. A partnership, a trust, or other flow through entities may fall under this category.
11. In the U.S. person tests section, select all items that apply to you. Sometimes individuals that live outside the U.S. or reside in the U.S. but are citizens of another country are considered U.S. Persons for tax purposes. The U.S. persons test asks questions to help you determine if you meet any of the criteria. The following link has some additional information to determine if you are a U.S. Person for tax purposes: Substantial Presence Test.
12. Indicate whether you have a Tax Identification Number (TIN). If your country has a tax treaty with the U.S., you'll need to enter a TIN to receive a lower withholding rate.
13. Review the information you entered in the W-8 form. If the information is accurate and complete, click Save and continue.
14. Tell us if you want to receive a copy of your 1042-S form electronically or by mail.
15. Tell us if you consent to providing an electronic signature for your tax form.
    • If you choose "Yes," you’ll need to agree to the legal terms before you electronically sign the form.
    • If you choose "No," you’ll need to print a copy and mail it to KDP. It may take up to seven days for us to process it.
16. Click Submit.
17. Click Exit Interview.

Still have questions? Please contact the IRS.

A Tax Identification Number or TIN is the number you use to identify yourself with taxing authorities. This could be your countries Tax Identification Number, an Individual Tax Identification Number (ITIN), or Employer Identification numbers (EIN) for businesses. Most countries have a tax identification number. If you are unsure if your country has one, you can contact your local tax authority. If your country doesn't use TINs, you can apply for a U.S. TIN on the IRS website. You would apply by contacting the IRS by mail. It can take up to seven weeks to complete this process once your application has been submitted.

• Individual Taxpayer Identification Number
• Employer ID Numbers