Twenty20 is required by law to withhold certain taxes from your earnings as a contributor. The relevant section of the Contributor Terms says:
18. If required by law, we may deduct or withhold taxes (including withholding tax) in connection with the payment of your earnings to you. If so, we will give you relevant documents that’s required by law about the deduction or withholding (like documentation allowing you to access rebates or credits, or to manage your tax affairs).
As an Australian company, Envato Twenty20 Pty Ltd is required to withhold Australian Royalty Withholding Tax (AU RWT) from earnings paid out to authors located in other countries. The tax rate that applies can vary between 0% and 30%, depending on the tax treaty (if any) between Australia and your country.
If taxes are withheld from your earnings, we will provide you with a relevant document each year to help you manage your tax affairs, for example, to claim a credit on your tax return for the amount withheld. Learn more about understanding your AU RWT summary here.
If your country does not appear in Table 1 (below) then it does not have a tax treaty with Australia and the default withholding tax (WHT) of 30% is applicable.
Table 1. Australian Income Tax Treaties
Name |
Country |
Royalty WHT Rate |
Argentina |
AR |
15.0% |
Australia |
AU |
0.0% |
Austria |
AT |
10.0% |
Belgium |
BE |
10.0% |
Canada |
CA |
10.0% |
Chile |
CL |
10.0% |
China |
CN |
10.0% |
Czech Republic |
CZ |
10.0% |
Denmark |
DK |
10.0% |
Fiji |
FJ |
15.0% |
Finland |
FI |
5.0% |
France |
FR |
5.0% |
Germany |
DE |
5.0% |
Hungary |
HU |
10.0% |
India |
IN |
15.0% |
Indonesia |
ID |
15.0% |
Ireland |
IE |
10.0% |
Italy |
IT |
10.0% |
Japan |
JP |
5.0% |
Korea, Republic of |
KR |
15.0% |
Malaysia |
MY |
15.0% |
Malta |
MT |
10.0% |
Mexico |
MX |
10.0% |
Netherlands |
NL |
10.0% |
New Zealand |
NZ |
5.0% |
Norway |
NO |
5.0% |
Papua New Guinea |
PG |
10.0% |
Philippines |
PH |
25.0% |
Poland |
PL |
10.0% |
Romania |
RO |
10.0% |
Russian Federation |
RU |
10.0% |
Singapore |
SG |
10.0% |
Slovakia |
SK |
10.0% |
South Africa |
ZA |
5.0% |
Spain |
ES |
10.0% |
Sri Lanka |
LK |
10.0% |
Sweden |
SE |
10.0% |
Switzerland |
CH |
5.0% |
Taiwan, Province of China |
TW |
12.5% |
Thailand |
TH |
15.0% |
Turkey |
TR |
10.0% |
United Kingdom |
GB |
5.0% |
United States |
US |
5.0% |
Vietnam |
VN |
10.0% |