Tax Treaty Tables The United States has income tax treaties (or conventions) with anumber of foreign countries under which residents (sometimes limitedto citizens) of those countries are taxed at a reduced rate or areexempt from U.S. income taxes on certain income received from withinthe United States. Three tables follow: Table 1lists the withholding rates on income other than personal serviceincome. Table 2lists the different types of personal service income that areentitled to an exemption from, or reduction in, withholding. Table 3shows where the full text of each treaty and protocol may be foundin the Internal Revenue Bulletins or CumulativeBulletins if it has been published. These tables are not meant to be a complete guide to all provisionsof every income tax treaty. For detailed information, you must consultthe provisions of the tax treaty that apply to the country of thenonresident alien to whom you are making payment. Income that is exempt from U.S. income taxes under these treatiesis not included in gross income of the nonresident alien for U.S.income tax purposes. Income that is exempt under a treaty is also notsubject to withholding at source under the statutory rules discussedin this publication. Table 1 page 1 Table 1 page 2 Table 1 footnotes Table 2 page 1 Table 2 page 2 Table 2 page 3 Table 2 page 4 Table 2 page 5 Table 2 page 6 Table 2 page 7 Table 2 page 8 Table 2 page 9 Table 2 page 10 Table 2 footnotes Table 3