If your country and the United States have an income tax treaty in place, then the tax tool in AdSense will identify the details of that during tax form submission. The United States has tax treaties with a number of foreign countries.

For these counties tax rates below 15% for AdSenese and YouTube Partner Program. It depend on the country.

Eligible Country List:

A

Armenia
Australia
Austria
Azerbaijan

 

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B

Bangladesh
Barbados
Belarus
Belgium
Bulgaria

 

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C

Canada
China
Cyprus
Czech Republic

 

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D

Denmark

 

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E

Egypt
Estonia

 

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F

Finland
France

 

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G

Georgia
Germany
Greece

 

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H

Hungary

 

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I

Iceland
India
Indonesia
Ireland
Israel
Italy

 

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J

Jamaica
Japan

 

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K

Kazakhstan
Korea
Kyrgyzstan

 

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L

Latvia
Lithuania
Luxembourg

 

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M

Malta
Mexico
Moldova
Morocco

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N

Netherlands
New Zealand
Norway

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O

 

 

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P

Pakistan
Philippines
Poland
Portugal

 

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Q

 

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R

Romania
Russia

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S

Slovak Republic
Slovenia
South Africa
Spain
Sri Lanka
Sweden
Switzerland

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T

Tajikistan
Thailand
Trinidad
Tunisia
Turkey
Turkmenistan

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U

Ukraine
Union of Soviet Socialist Republics (USSR)
United Kingdom
United States Model
Uzbekistan

 

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V

Venezuela