Methodology and sources
Every number on this site comes from a primary source: the Internal Revenue Code, IRS publications or the text of a tax treaty. Rules last checked 2026-10-19. We review them every quarter and after any major US tax law change.
US estate tax for non-residents
- Rate schedule: IRC §2001(c), 18% to 40%, with 40% applying above $1,000,000.
- Non-resident credit: IRC §2102(b)(1), $13,000, equal to tax on the first $60,000. Not indexed for inflation.
- Filing threshold: Form 706-NA is required when US-situs gross estate exceeds $60,000 (IRS).
- 2026 exclusion for US persons: $15,000,000 (Public Law 119-21), giving a full unified credit of $5,945,800. Used only for the pro-rata treaty illustration.
- Treaty countries: Australia, Austria, Canada, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Japan, Netherlands, Norway, South Africa, Switzerland and the United Kingdom have estate and/or gift tax treaties with the US. Terms differ. We model Canada's pro-rata credit (Article XXIX B) exactly; for the others the pro-rata figure is an illustration only.
- Simplifications: no deductions for debts, expenses, spouses or charities; no lifetime gifts; asset values as entered.
Dividend withholding
- Statutory rate: 30% on US-source dividends paid to non-resident aliens (IRC §871(a)).
- Treaty rates: portfolio dividend rates from IRS Tax Treaty Table 1 (Rev. May 2023). You claim them by giving your broker a W-8BEN.
- Irish-domiciled funds: 15% at fund level under the US–Ireland treaty; Ireland does not withhold on distributions to non-Irish residents who have made the appropriate declaration.
Treaty rates used
| Country | US dividend withholding | US estate/gift tax treaty |
|---|---|---|
| Singapore | 30% | No |
| Hong Kong | 30% | No |
| Malaysia | 30% | No |
| United Arab Emirates | 30% | No |
| Saudi Arabia | 30% | No |
| Taiwan | 30% | No |
| Brazil | 30% | No |
| Vietnam | 30% | No |
| India | 25% | No |
| Philippines | 25% | No |
| Israel | 25% | No |
| Turkey | 20% | No |
| Japan | 10% | Yes |
| China (mainland) | 10% | No |
| Mexico | 10% | No |
| United Kingdom | 15% | Yes |
| Canada | 15% | Yes |
| Australia | 15% | Yes |
| New Zealand | 15% | No |
| Germany | 15% | Yes |
| France | 15% | Yes |
| Netherlands | 15% | Yes |
| Ireland | 15% | Yes |
| Italy | 15% | Yes |
| Spain | 15% | No |
| Switzerland | 15% | Yes |
| Sweden | 15% | No |
| Norway | 15% | Yes |
| Denmark | 15% | Yes |
| Finland | 15% | Yes |
| Austria | 15% | Yes |
| Belgium | 15% | No |
| Luxembourg | 15% | No |
| Portugal | 15% | No |
| Poland | 15% | No |
| South Africa | 15% | Yes |
| South Korea | 15% | No |
| Thailand | 15% | No |
| Indonesia | 15% | No |
| Greece | 30% | Yes |
Found an error?
Tell us through the email address in the footer, with the source. Corrections are dated and listed here.