What this calculator does
If you live outside the United States and a U.S. company such as YouTube pays you, part of your earnings can be held back for U.S. tax before the money reaches you. This calculator estimates that withholding each month and year from your earnings, the share that comes from viewers or buyers in the U.S. and the tax information you gave the platform, and compares the four common situations side by side.
How the withholding works
Most kinds of U.S.-source income paid to a person outside the U.S. are taxed at 30%, unless the tax law or a tax treaty between the U.S. and your country gives a lower rate. YouTube counts only the earnings from viewers in the U.S. as U.S.-source income, so earnings from viewers in other countries are not part of this tax. YouTube Partner Program earnings are treated as copyright royalties.
- Form W-8BEN with a treaty claim: your country's treaty rate on earnings from U.S. viewers. YouTube's own example is India, where the rate drops from 30% to 15%.
- Form W-8BEN without a treaty claim: 30% of earnings from U.S. viewers.
- No tax info, individual account: YouTube says up to 24% of total earnings worldwide can be withheld, which is usually the most expensive case.
- No tax info, business account outside the U.S.: 30% of earnings from U.S. viewers.
For example, $1,000 a month with 20% from U.S. viewers and a 10% treaty rate means $20 withheld. With a W-8BEN but no treaty claim it is $60, and with no tax info at all as an individual it can be $240.
Form W-8BEN in short
Form W-8BEN is the IRS form a person who is not a U.S. citizen or resident gives to the company that pays them, to confirm foreign status and, if their country has a tax treaty with the U.S., claim a lower rate. It is not sent to the IRS. It generally stays valid until the last day of the third calendar year after you sign it, unless your details change. A treaty claim names your country of residence and usually needs a tax ID number from your country or a U.S. ITIN. On YouTube you fill it in through the tax info section of Google AdSense.
After the money is withheld
The platform reports the U.S. income and the tax withheld on Form 1042-S. Your own country may also tax this income; ask its tax office how to report it and whether the U.S. tax can be credited against your local tax. If more was withheld than you owe, the IRS may refund the difference when you file a U.S. nonresident return (Form 1040-NR).
Frequently asked questions
Do I pay U.S. tax on YouTube earnings if I live outside the U.S.?
Only on the part that comes from viewers in the United States, and only through withholding by YouTube, as long as you submit your tax info. The rate is 30%, or lower if your country has a tax treaty with the U.S. and you claim it on Form W-8BEN.
What happens if I do not submit tax info to YouTube?
For an individual account YouTube says up to 24% of your total worldwide earnings can be withheld, not only the U.S. part. For a business account outside the U.S. the default is 30% of U.S. earnings.
Where do I find my country's treaty rate?
In the IRS tax treaty tables (Table 1 lists rates for royalties and other income) or in the treaty itself. The rate can differ by type of royalty and treaties have conditions, so check the article that applies to you; the calculator lets you type the rate.
How long is a W-8BEN valid?
Generally until the end of the third calendar year after the year you sign it. A form signed in 2026 stays valid through December 31, 2029, unless something on it changes.
Is this tax advice?
No. It is general information based on IRS and YouTube help pages. Treaty eligibility depends on your situation, so check with a tax professional in your country if you are unsure.