What is the royalty withholding rate for Foreign Entities?
With a valid W-8BEN form on file with Lulu, your withholding rate is set at the percentage defined in the tax treaty between the U.S. and your Beneficial Country as appropriate for royalties. These rates vary by country. Without a valid W-8BEN form on file, your withholding rate is set at the default backup withholding rate for foreign entities as determined by the Internal Revenue Service of the United States. Currently this rate is 30%.
