Amazon KDP withholds 30% US tax from royalties paid to Pakistani authors by default. Under the Pakistan-US tax treaty, this drops to 0% — but only if you complete the KDP Tax Interview and submit Form W-8BEN with your NTN or ITIN. To recover previously withheld taxes, you need an ITIN ($99) to file Form 1040-NR.
| Amazon Marketplace | Default Withholding | With Pakistan Treaty |
|---|---|---|
| Amazon.com (US) | 30% | 0% |
| Amazon.ca (Canada) | 30% | 0% |
| Amazon.com.au (Australia) | 30% | 0% |
| Amazon.co.jp (Japan) | 30% | 0% |
| Amazon.co.uk, Amazon.de, etc. | 0% (no US withholding) | 0% |
Per IRS treaty tables: The Pakistan-US income tax treaty Article 13 sets a 0% withholding rate on copyright royalties (literary, artistic, scientific) for Pakistani residents. KDP royalties are copyright royalties and fully qualify for this 0% rate.
Log into kdp.amazon.com. Click your account name → Tax Information → Start Interview.
Choose W-8BEN form type. Confirm you are a non-US individual — Pakistani national residing in Pakistan.
KDP will automatically show the Pakistan treaty rate: 0% on copyright royalties.
In the TIN field, select "Foreign TIN" and enter your 7-digit NTN. If you have an ITIN, enter that instead. Both work for this step.
Answer "Yes" to the treaty claim question. The system confirms 0% withholding. Sign electronically and submit. All future KDP royalties arrive without US deduction.
For new authors: Submit W-8BEN with NTN immediately — no ITIN needed to stop future withholding.
You need an ITIN when: Amazon has already withheld 30% on past royalties and you want to file Form 1040-NR to recover it. Or when you plan to operate through a US LLC (which requires ITIN for annual IRS compliance).
If Amazon has withheld tax from your past royalties, file Form 1040-NR to get it back — but you need an ITIN first. ITIN Plus processes yours for $99, no US visit, 7–11 weeks.
Get My ITIN — $99 →✅ IRS.gov Listed · 📞 +1 (305) 216-6992
Yes — for the KDP tax interview, your Pakistani NTN (7-digit FBR number) is accepted as a Foreign TIN. This activates the 0% treaty rate. You only need an ITIN if you want to file a US tax return to recover previously withheld amounts.
Amazon withheld 30% from your US, Canada, and Australia royalties for 2 years. To recover it, you need to file Form 1040-NR for those years — which requires an ITIN. Apply now and consult a tax professional about filing amended returns.
The Pakistan-US treaty covers withholding on Amazon.com (US), Amazon.ca (Canada), Amazon.com.au (Australia), and Amazon.co.jp (Japan) — all administered through Amazon US. Amazon UK, Germany, and other European markets are not subject to US withholding and have no deduction regardless.