Double Tax Treaty · In force
United Kingdom – United States
Public reference summary of the double tax treaty between United Kingdom and United States. For treaty-shopping analysis, LOB checks, MLI modifications and beneficial ownership tests, use FiscalEyes' Treaty Optimiser.
Withholding tax rates
Default treaty rates shown. Real-world applicability depends on beneficial ownership, LOB clauses, MLI positions and substance tests — FiscalEyes checks these automatically.
Dividends
15%
Treaty-reduced WHT
Interest
0%
Treaty-reduced WHT
Royalties
0%
Treaty-reduced WHT
Signed
—
Effective
March 31, 2003
Permanent establishment
Fixed place of business through which business is wholly or partly carried on
Key notes
0% WHT on interest and royalties; 5% on dividends if 10%+ ownership
Jurisdiction profiles
FiscalEyes
Want the full AI analysis on the United Kingdom–United States treaty?
FiscalEyes checks treaty eligibility against MLI positions, LOB clauses, beneficial ownership and substance requirements — then models after-tax routing across your group, with source citations.