YouTube US Tax Info for UK, Canada, Australia & EU Creators (2026)

What gets withheld
| Situation | What YouTube/Google withholds |
|---|---|
| Outside the US, tax info submitted, treaty country | Treaty rate (can be 0%) on earnings from US viewers only |
| Outside the US, tax info submitted, no treaty | Up to 30% on earnings from US viewers only |
| No tax info submitted | Up to 24% of total earnings from all viewers |
Rates depend on your country's treaty with the US; check the treaty rate shown in AdSense after you submit the form.
How to submit it
- Sign in to AdSense for YouTube → Payments → Payments info → Manage settings.
- Next to United States tax info, select Manage tax info, then Add tax info.
- Choose individual or business, answer the questions and claim tax treaty benefits if your country has a treaty.
- Submit, and keep the info up to date (YouTube may ask you to renew it).
Bought a monetized channel? Link your own AdSense first (see how to change AdSense after buying a channel), then submit your own tax info so the correct treaty rate applies to you, not the seller.
Why your audience country matters twice
US viewers pay the highest ad rates, which is why channels with a US audience earn more (see YouTube pay by country). They are also the only part of your earnings that US withholding applies to when your tax info is in place.
Do UK YouTubers have to pay US tax?
Only on earnings from US viewers, and only at the treaty rate if UK tax info is submitted in AdSense. Without tax info, Google may withhold up to 24% of all earnings. You still report income in the UK. This is not tax advice.
Do Canadian and Australian YouTubers need to submit US tax info?
Yes. YouTube requires US tax info from every Partner Program creator, wherever they live. Treaty rates then apply to earnings from US viewers.
What happens if I don't submit US tax info to YouTube?
Google may withhold up to 24% of your total earnings from all viewers worldwide until valid tax info is submitted.