Does this tool tell me my withholding rate?

No. The tool shows published withholding rates from the treaty text — each paired with its conditions (e.g., "15% if recipient holds ≥10% of voting shares"). Your actual withholding rate depends on your specific situation: payment type, beneficial ownership, residency status, and applicable domestic law. Only a qualified international tax specialist can determine your actual withholding rate for a specific transaction.

Does this tool tell me if a treaty applies to my situation?

No. The tool shows whether two countries have a treaty in force and its structure — but whether a treaty applies to your specific situation requires interpretation of treaty articles against your facts. Treaty interpretation is highly fact-specific. Consult an international tax specialist for your situation.

What are tie-breaker tests?

Tie-breaker provisions are treaty articles that determine residency when two countries both claim you as a tax resident under their domestic laws (e.g., tie-breaker based on permanent home, centre of vital interests, habitual presence, nationality, or mutual agreement). This tool does not apply tie-breaker rules — it surfaces treaty data only. Tie-breaker analysis requires a specialist.

Why are there multiple withholding rates for the same payment type?

Each withholding rate has a condition attached. For example, dividends may have a reduced rate (e.g., 5%) if the recipient holds ≥10% of voting shares, and a higher rate (e.g., 15%) in all other cases. The choice between rates depends on your specific circumstances — not the tool.

How accurate is the source data?

All records show a sourceUrl (OECD treaty database or country revenue authority) and a lastVerified date. Records are dataStatus: "seed" until Sam manually verifies them against OECD publications and country authority websites. We flag seeded data prominently so users know what has and has not been verified.

Why is the official treaty PDF sometimes missing?

Not all countries publish their treaty texts as downloadable PDFs on their government websites. In those cases, the sourceUrl still links to the authoritative page (OECD database or country revenue authority) where the treaty text can be found.

Can I embed this tool on my website?

Yes. The tool is available as a free embeddable widget (planned post-v1). Attribution to crossborderfreelance.com is required.

Tax Treaty Lookup

Find and compare tax treaties between countries for cross-border freelancers and digital nomads.

Informational only — not tax or legal advice

The output is a reference card showing whether the two selected countries have a tax treaty in force, when it was signed, and where to read the source treaty document. It does NOT interpret the treaty, apply tie-breaker rules, calculate withholding for you, or tell you that a particular treaty article applies to your situation. Treaty interpretation is highly fact-specific. Consult an international tax specialist for your situation.

Data last verified 20 Aug 2026 — methodology

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