Tax Withholding for Non-U.S. Publishers
The U.S. Internal Revenue Service (IRS) requires Amazon to collect 30% from royalty payments issued to non-U.S. persons from sales on Amazon.com. We automatically deduct the tax withholding only from your Amazon.com (US) royalty payments.*
We calculate your tax withholding based on the gross amount of your payment before taking into account any costs associated with receiving payment in a currency other than the currency of the Kindle Store on which your sales occurred.
Claiming a Lower Rate of Withholding
Non-U.S. Publishers 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. Find the list of tax treaty countries and applicable rates on pages 53 and 55 of IRS Publication 515, in the "Copyrights" column.
To qualify for reduced withholding, you must enter an income tax identification number (TIN) in the KDP tax interview. If you have a U.S. TIN, you must provide this number. If you do not possess a U.S. TIN, you may enter the income tax identification number issued to you by the tax authority in your country of residence. Unless you are an agent or flow-through entity completing Form W-8IMY, at the end of tax interview, the system will generate a W-8 form for you to review. Please check this form to ensure your rate of withholding tax is consistent with the applicable rates specified on pages 53 and 55 of IRS Publication 515 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).
* Amazon does not withhold U.S. taxes from royalties earned on non-U.S. Kindle Stores, including the following Kindle Stores: Amazon.co.jp, Amazon.com.mx, Amazon.com.au, Amazon.ca, and Amazon.in.
Kindle Store: BR
Royalties received from the BR store are subject to Brazilian tax withholding regulations because Amazon’s Brazilian company pays them to you. We deduct Brazilian tax from your BR royalties, regardless of whether you certify that you are a U.S. person. The country of residence provided in your KDP account determines the applicable withholding rate.
BR Tax Withholding Rates by Country
Please find your country of residence below to see the corresponding withholding rates for royalties in Brazil. For example, a publisher residing in Canada will see a 15% withholding rate on sales made in the Brazilian marketplace.
We calculate your tax withholding based on the gross amount of your payment before taking into account any costs associated with receiving payment in a currency other than the currency of the Kindle Store on which your sales occurred.
Claiming a Lower Rate of Withholding
Non-U.S. Publishers 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. Find the list of tax treaty countries and applicable rates on pages 53 and 55 of IRS Publication 515, in the "Copyrights" column.
To qualify for reduced withholding, you must enter an income tax identification number (TIN) in the KDP tax interview. If you have a U.S. TIN, you must provide this number. If you do not possess a U.S. TIN, you may enter the income tax identification number issued to you by the tax authority in your country of residence. Unless you are an agent or flow-through entity completing Form W-8IMY, at the end of tax interview, the system will generate a W-8 form for you to review. Please check this form to ensure your rate of withholding tax is consistent with the applicable rates specified on pages 53 and 55 of IRS Publication 515 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).
* Amazon does not withhold U.S. taxes from royalties earned on non-U.S. Kindle Stores, including the following Kindle Stores: Amazon.co.jp, Amazon.com.mx, Amazon.com.au, Amazon.ca, and Amazon.in.
Kindle Store: BR
Royalties received from the BR store are subject to Brazilian tax withholding regulations because Amazon’s Brazilian company pays them to you. We deduct Brazilian tax from your BR royalties, regardless of whether you certify that you are a U.S. person. The country of residence provided in your KDP account determines the applicable withholding rate.
BR Tax Withholding Rates by Country
Please find your country of residence below to see the corresponding withholding rates for royalties in Brazil. For example, a publisher residing in Canada will see a 15% withholding rate on sales made in the Brazilian marketplace.
- 15%: Australia, Canada, China (People's Republic),Germany, India, Ireland, Netherlands, Switzerland, United Kingdom, United States
- 12.5%: Japan
- 10%: Austria, France, Mexico, South Africa, Spain
| Monthly taxable basis of tax due (in BRL) | Rate (in %) | Deduction (in BRL) |
| Up to 1.903,98 | - | - |
| Between 1,903.99 and 2,826.65 | 7.5 | 142.8 |
| Between 2,826.66 and 3,751.05 | 15 | 354.8 |
| Between 3,751.06 and 4,664.68 | 22.5 | 636.13 |
| Above 4,664.69 | 27.5 | 869.36 |
Let's consider an example where a publisher earns 5,000 BRL from sales in Amazon.com.br. Here's an example of typical calculations made on those earnings:
IRRF = (basis * rate) - deduction
IRRF = ( 5,000 * 27.5%) - 869.36
IRRF = 1,375 - 869.36
IRRF = 505.64
The publisher would typically receive a net amount of 4,494.36 BRL (5,000 - 505.64 = 4,494.36 BRL).