Withholding Tax
Also called: US withholding, tax withholding, withheld earnings
Every monetising creator in the Partner Program has to submit US tax information to Google, wherever they live. Once valid information is on file, withholding applies only to the share of earnings that came from viewers in the United States, and the rate depends on whether your country holds a tax treaty with the US: 30 per cent without one, and anywhere from zero to 30 per cent with one.
Skip the form and Google may withhold from your worldwide earnings instead, up to 24 per cent for an individual and 30 per cent for a non-US business. Forms expire every three years and need resubmitting even when nothing about you has changed, and the annual cut-off for updating them is 10 December. Withheld amounts are usually creditable against tax in your own country, so keep the statements.