{
  "source": "RevenueLab",
  "source_url": "https://www.revenuelab.fyi/youtube-revenue-calculator",
  "dataset": "creator_tax_by_country",
  "updated": "2026-05-18",
  "unit": "Decimal effective rates (0.30 = 30%)",
  "license": "CC BY 4.0 with attribution to RevenueLab.fyi",
  "citation": "RevenueLab — Creator tax profiles by country (https://www.revenuelab.fyi/api/public/creator-tax-by-country.json)",
  "notes": "Indicative combined effective tax bands (income tax + social/self-employment contributions) for a self-employed creator earning roughly $1k–$10k/month from AdSense, plus the US withholding rate applied to US-viewer revenue under each country's tax treaty when a W-8BEN is filed. Compiled from OECD Taxing Wages, national revenue-authority freelancer guides, and Google AdSense tax documentation. Not tax advice — confirm with a local accountant.",
  "hand_curated_countries": [
    "US",
    "GB",
    "CA",
    "AU",
    "DE",
    "FR",
    "IT",
    "ES",
    "NL",
    "IE",
    "IN",
    "BR",
    "MX",
    "JP",
    "KR",
    "SG",
    "HK",
    "CH",
    "SE",
    "NO",
    "DK",
    "ZA",
    "AE",
    "SA",
    "PH",
    "ID",
    "PL",
    "TR"
  ],
  "count": 80,
  "countries": [
    {
      "slug": "united-states",
      "name": "United States",
      "iso_alpha2": "US",
      "currency": "USD",
      "effective_tax_rate": {
        "low": 0.22,
        "typical": 0.3,
        "high": 0.42
      },
      "us_treaty_withholding_rate": 0,
      "regime_note": "US creators file a W-9 (not W-8BEN) and pay federal income tax (10–37% brackets), state income tax (0–13.3%), plus 15.3% self-employment tax on net earnings. There is no separate US withholding line — AdSense pays gross, you owe quarterly estimateds.",
      "hand_curated": true,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/united-states"
    },
    {
      "slug": "united-kingdom",
      "name": "United Kingdom",
      "iso_alpha2": "GB",
      "currency": "GBP",
      "effective_tax_rate": {
        "low": 0.2,
        "typical": 0.3,
        "high": 0.42
      },
      "us_treaty_withholding_rate": 0,
      "regime_note": "UK creators register as self-employed with HMRC, pay 20–45% income tax across bands plus Class 4 National Insurance (6–9% on profits above £12.5k). US–UK treaty filed via W-8BEN reduces US withholding on US-viewer revenue to 0%.",
      "hand_curated": true,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/united-kingdom"
    },
    {
      "slug": "canada",
      "name": "Canada",
      "iso_alpha2": "CA",
      "currency": "CAD",
      "effective_tax_rate": {
        "low": 0.2,
        "typical": 0.28,
        "high": 0.4
      },
      "us_treaty_withholding_rate": 0,
      "regime_note": "Canadian creators report AdSense as self-employment income on T2125. Combined federal + provincial rates run 20–53% across brackets; CPP self-contributions add ~11.4% on net earnings. US–Canada treaty zeros out US withholding via W-8BEN.",
      "hand_curated": true,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/canada"
    },
    {
      "slug": "australia",
      "name": "Australia",
      "iso_alpha2": "AU",
      "currency": "AUD",
      "effective_tax_rate": {
        "low": 0.19,
        "typical": 0.3,
        "high": 0.39
      },
      "us_treaty_withholding_rate": 0,
      "regime_note": "Australian creators report AdSense as business income, pay 19–45% income tax plus 2% Medicare. No employee-side super, but PAYG instalments apply once income is regular. US–Australia treaty zeros out US-viewer withholding via W-8BEN.",
      "hand_curated": true,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/australia"
    },
    {
      "slug": "new-zealand",
      "name": "New Zealand",
      "iso_alpha2": "NZ",
      "currency": "NZD",
      "effective_tax_rate": {
        "low": 0.25,
        "typical": 0.36,
        "high": 0.48
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-1 New Zealand typically taxes self-employment income at combined effective rates in the 25–48% band (income tax + social contributions). US withholding on your US-viewer revenue depends on whether an income tax treaty applies to you and whether your W-8BEN is accepted in AdSense — without an accepted form, Google applies the 30% default. Check the rate AdSense shows for your own account.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/new-zealand"
    },
    {
      "slug": "ireland",
      "name": "Ireland",
      "iso_alpha2": "IE",
      "currency": "EUR",
      "effective_tax_rate": {
        "low": 0.2,
        "typical": 0.34,
        "high": 0.52
      },
      "us_treaty_withholding_rate": 0,
      "regime_note": "Irish creators pay 20% (up to ~€44k) or 40% income tax plus PRSI 4% and USC 0.5–8% — combined marginal can hit 52%. Sole trader status is the default. W-8BEN zeros US-viewer withholding.",
      "hand_curated": true,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/ireland"
    },
    {
      "slug": "germany",
      "name": "Germany",
      "iso_alpha2": "DE",
      "currency": "EUR",
      "effective_tax_rate": {
        "low": 0.28,
        "typical": 0.38,
        "high": 0.47
      },
      "us_treaty_withholding_rate": 0,
      "regime_note": "German creators register a Gewerbe (or work as Freiberufler if classified as artistic), pay 14–45% income tax plus 5.5% Solidaritätszuschlag and, depending on church membership, 8–9% Kirchensteuer. Health insurance for the self-employed adds another €400–900/mo. US–Germany treaty zeros US withholding via W-8BEN.",
      "hand_curated": true,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/germany"
    },
    {
      "slug": "austria",
      "name": "Austria",
      "iso_alpha2": "AT",
      "currency": "EUR",
      "effective_tax_rate": {
        "low": 0.25,
        "typical": 0.36,
        "high": 0.48
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-1 Austria typically taxes self-employment income at combined effective rates in the 25–48% band (income tax + social contributions). US withholding on your US-viewer revenue depends on whether an income tax treaty applies to you and whether your W-8BEN is accepted in AdSense — without an accepted form, Google applies the 30% default. Check the rate AdSense shows for your own account.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/austria"
    },
    {
      "slug": "switzerland",
      "name": "Switzerland",
      "iso_alpha2": "CH",
      "currency": "CHF",
      "effective_tax_rate": {
        "low": 0.18,
        "typical": 0.28,
        "high": 0.4
      },
      "us_treaty_withholding_rate": 0,
      "regime_note": "Swiss creators pay federal + cantonal + municipal income tax (combined 18–45% depending on canton — Zug far lower than Geneva) plus AHV/IV ~10% on self-employment income. W-8BEN zeros US withholding.",
      "hand_curated": true,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/switzerland"
    },
    {
      "slug": "netherlands",
      "name": "Netherlands",
      "iso_alpha2": "NL",
      "currency": "EUR",
      "effective_tax_rate": {
        "low": 0.24,
        "typical": 0.35,
        "high": 0.5
      },
      "us_treaty_withholding_rate": 0,
      "regime_note": "Dutch creators as ZZP'er pay 36.97% (Box 1 first bracket) or 49.5% above ~€75k, with self-employed deduction (zelfstandigenaftrek) reducing taxable base if hour criterion met. Health insurance contribution adds ~5.3%. W-8BEN zeros US withholding.",
      "hand_curated": true,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/netherlands"
    },
    {
      "slug": "belgium",
      "name": "Belgium",
      "iso_alpha2": "BE",
      "currency": "EUR",
      "effective_tax_rate": {
        "low": 0.25,
        "typical": 0.36,
        "high": 0.48
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-1 Belgium typically taxes self-employment income at combined effective rates in the 25–48% band (income tax + social contributions). US withholding on your US-viewer revenue depends on whether an income tax treaty applies to you and whether your W-8BEN is accepted in AdSense — without an accepted form, Google applies the 30% default. Check the rate AdSense shows for your own account.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/belgium"
    },
    {
      "slug": "sweden",
      "name": "Sweden",
      "iso_alpha2": "SE",
      "currency": "SEK",
      "effective_tax_rate": {
        "low": 0.3,
        "typical": 0.42,
        "high": 0.55
      },
      "us_treaty_withholding_rate": 0,
      "regime_note": "Swedish creators registered as enskild firma pay 32% municipal income tax + 20% state tax above ~SEK 600k, plus ~28.97% egenavgifter (self-employed contributions). High band but generous deductions. W-8BEN zeros US withholding.",
      "hand_curated": true,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/sweden"
    },
    {
      "slug": "norway",
      "name": "Norway",
      "iso_alpha2": "NO",
      "currency": "NOK",
      "effective_tax_rate": {
        "low": 0.22,
        "typical": 0.36,
        "high": 0.5
      },
      "us_treaty_withholding_rate": 0,
      "regime_note": "Norwegian creators as enkeltpersonforetak pay 22% flat on profits plus bracket tax (1.7–17.7%) plus 11.4% trygdeavgift. W-8BEN zeros US-viewer withholding.",
      "hand_curated": true,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/norway"
    },
    {
      "slug": "denmark",
      "name": "Denmark",
      "iso_alpha2": "DK",
      "currency": "DKK",
      "effective_tax_rate": {
        "low": 0.35,
        "typical": 0.45,
        "high": 0.55
      },
      "us_treaty_withholding_rate": 0,
      "regime_note": "Danish creators pay one of the highest combined rates: ~38% municipal + state tax in the base bracket, up to 55.9% marginal. 8% labour market contribution applies. W-8BEN zeros US withholding.",
      "hand_curated": true,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/denmark"
    },
    {
      "slug": "finland",
      "name": "Finland",
      "iso_alpha2": "FI",
      "currency": "EUR",
      "effective_tax_rate": {
        "low": 0.25,
        "typical": 0.36,
        "high": 0.48
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-1 Finland typically taxes self-employment income at combined effective rates in the 25–48% band (income tax + social contributions). US withholding on your US-viewer revenue depends on whether an income tax treaty applies to you and whether your W-8BEN is accepted in AdSense — without an accepted form, Google applies the 30% default. Check the rate AdSense shows for your own account.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/finland"
    },
    {
      "slug": "france",
      "name": "France",
      "iso_alpha2": "FR",
      "currency": "EUR",
      "effective_tax_rate": {
        "low": 0.22,
        "typical": 0.36,
        "high": 0.47
      },
      "us_treaty_withholding_rate": 0,
      "regime_note": "French creators typically register as micro-entrepreneur (≈22% flat URSSAF on revenue under €77k) or régime réel (11–45% income tax + ~45% URSSAF on profit). Big spread between the two — pick carefully. US–France treaty zeros US-viewer withholding via W-8BEN.",
      "hand_curated": true,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/france"
    },
    {
      "slug": "italy",
      "name": "Italy",
      "iso_alpha2": "IT",
      "currency": "EUR",
      "effective_tax_rate": {
        "low": 0.23,
        "typical": 0.36,
        "high": 0.45
      },
      "us_treaty_withholding_rate": 0,
      "regime_note": "Italian creators on the regime forfettario pay a flat 5% (first 5 years) or 15% on a coefficiente-reduced base under €85k, plus INPS Gestione Separata at ~26%. Outside forfettario it's 23–43% IRPEF plus regional surcharges. W-8BEN zeros US-viewer withholding.",
      "hand_curated": true,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/italy"
    },
    {
      "slug": "spain",
      "name": "Spain",
      "iso_alpha2": "ES",
      "currency": "EUR",
      "effective_tax_rate": {
        "low": 0.19,
        "typical": 0.32,
        "high": 0.47
      },
      "us_treaty_withholding_rate": 0,
      "regime_note": "Spanish creators register as autónomo, pay 19–47% IRPF across state + autonomic brackets plus monthly cuota de autónomos (~€80–500 depending on income tier as of the 2023 reform). VAT does not apply to AdSense (reverse charge). W-8BEN zeros US withholding.",
      "hand_curated": true,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/spain"
    },
    {
      "slug": "japan",
      "name": "Japan",
      "iso_alpha2": "JP",
      "currency": "JPY",
      "effective_tax_rate": {
        "low": 0.2,
        "typical": 0.3,
        "high": 0.45
      },
      "us_treaty_withholding_rate": 0,
      "regime_note": "Japanese creators file kakutei shinkoku, pay 5–45% income tax plus ~10% local inhabitant tax, plus 30% Reconstruction surtax on income tax. Self-employed health + pension add ~15%. Aoiro shinkoku (blue return) cuts taxable base. W-8BEN zeros US withholding.",
      "hand_curated": true,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/japan"
    },
    {
      "slug": "south-korea",
      "name": "South Korea",
      "iso_alpha2": "KR",
      "currency": "KRW",
      "effective_tax_rate": {
        "low": 0.14,
        "typical": 0.24,
        "high": 0.42
      },
      "us_treaty_withholding_rate": 0,
      "regime_note": "Korean creators must file as a 1-person business; income tax 6–45% plus 10% local surtax. National pension + health add ~9% each on declared income. W-8BEN zeros US-viewer withholding under the US–Korea treaty.",
      "hand_curated": true,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/south-korea"
    },
    {
      "slug": "singapore",
      "name": "Singapore",
      "iso_alpha2": "SG",
      "currency": "SGD",
      "effective_tax_rate": {
        "low": 0.02,
        "typical": 0.1,
        "high": 0.22
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Singapore residents pay 0–24% income tax with no separate self-employment tax and no GST on exported services. There is no US–Singapore income tax treaty, so US-viewer revenue is withheld at the full 30% — this is often the bigger hit than local tax.",
      "hand_curated": true,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/singapore"
    },
    {
      "slug": "hong-kong",
      "name": "Hong Kong",
      "iso_alpha2": "HK",
      "currency": "HKD",
      "effective_tax_rate": {
        "low": 0.07,
        "typical": 0.12,
        "high": 0.17
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Hong Kong taxes profits tax for sole proprietors at 7.5% (first HK$2M) / 15%, no GST/VAT. No US–HK income tax treaty, so AdSense US-viewer revenue is withheld at the full 30%.",
      "hand_curated": true,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/hong-kong"
    },
    {
      "slug": "israel",
      "name": "Israel",
      "iso_alpha2": "IL",
      "currency": "ILS",
      "effective_tax_rate": {
        "low": 0.15,
        "typical": 0.27,
        "high": 0.4
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-2 Israel typically lands at 15–40% combined effective tax for self-employed creators. Whether US withholding on your US-viewer revenue is reduced depends on your own W-8BEN treaty claim being accepted in AdSense — we do not publish a treaty rate for this country, and without an accepted form Google applies the 30% default.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/israel"
    },
    {
      "slug": "portugal",
      "name": "Portugal",
      "iso_alpha2": "PT",
      "currency": "EUR",
      "effective_tax_rate": {
        "low": 0.15,
        "typical": 0.27,
        "high": 0.4
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-2 Portugal typically lands at 15–40% combined effective tax for self-employed creators. Whether US withholding on your US-viewer revenue is reduced depends on your own W-8BEN treaty claim being accepted in AdSense — we do not publish a treaty rate for this country, and without an accepted form Google applies the 30% default.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/portugal"
    },
    {
      "slug": "brazil",
      "name": "Brazil",
      "iso_alpha2": "BR",
      "currency": "BRL",
      "effective_tax_rate": {
        "low": 0.15,
        "typical": 0.225,
        "high": 0.275
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Brazilian creators pay IRPF at 0–27.5% plus INSS (5–20%). Many incorporate as MEI (~5% effective on ≤R$81k) or Simples Nacional. Brazil has no income tax treaty with the US, so US-viewer revenue is withheld at the full 30% — that hit is unrecoverable for most.",
      "hand_curated": true,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/brazil"
    },
    {
      "slug": "mexico",
      "name": "Mexico",
      "iso_alpha2": "MX",
      "currency": "MXN",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.25,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.1,
      "regime_note": "Mexican creators register with SAT, typically as persona física con actividad empresarial. ISR runs 1.92–35% across brackets, IVA 16% applies but AdSense exports are zero-rated. Mexico–US treaty caps US withholding at 10% via W-8BEN.",
      "hand_curated": true,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/mexico"
    },
    {
      "slug": "argentina",
      "name": "Argentina",
      "iso_alpha2": "AR",
      "currency": "ARS",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Argentina typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/argentina"
    },
    {
      "slug": "india",
      "name": "India",
      "iso_alpha2": "IN",
      "currency": "INR",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.2,
        "high": 0.34
      },
      "us_treaty_withholding_rate": 0.15,
      "regime_note": "Indian creators pay slab-based income tax (5–30% plus surcharge + 4% cess) on AdSense income reported as business income. Presumptive taxation under 44ADA (50% deemed profit) is popular under ₹50 lakh. GST registration required above ₹20 lakh. India–US treaty caps US withholding at 15% on royalties via W-8BEN.",
      "hand_curated": true,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/india"
    },
    {
      "slug": "philippines",
      "name": "Philippines",
      "iso_alpha2": "PH",
      "currency": "PHP",
      "effective_tax_rate": {
        "low": 0.08,
        "typical": 0.2,
        "high": 0.32
      },
      "us_treaty_withholding_rate": 0.25,
      "regime_note": "Philippine creators pay 8% gross income tax (below ₱3M, BIR option) or 0–35% graduated rates + 3% percentage tax. Philippines–US treaty caps royalty withholding at 25% via W-8BEN.",
      "hand_curated": true,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/philippines"
    },
    {
      "slug": "indonesia",
      "name": "Indonesia",
      "iso_alpha2": "ID",
      "currency": "IDR",
      "effective_tax_rate": {
        "low": 0.05,
        "typical": 0.2,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.1,
      "regime_note": "Indonesian creators pay PPh at 5–35% across brackets, with the UMKM 0.5% final scheme available below IDR 4.8B. Indonesia–US treaty caps royalty withholding at 10% via W-8BEN.",
      "hand_curated": true,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/indonesia"
    },
    {
      "slug": "thailand",
      "name": "Thailand",
      "iso_alpha2": "TH",
      "currency": "THB",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Thailand typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/thailand"
    },
    {
      "slug": "vietnam",
      "name": "Vietnam",
      "iso_alpha2": "VN",
      "currency": "VND",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Vietnam typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/vietnam"
    },
    {
      "slug": "malaysia",
      "name": "Malaysia",
      "iso_alpha2": "MY",
      "currency": "MYR",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Malaysia typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/malaysia"
    },
    {
      "slug": "egypt",
      "name": "Egypt",
      "iso_alpha2": "EG",
      "currency": "EGP",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Egypt typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/egypt"
    },
    {
      "slug": "south-africa",
      "name": "South Africa",
      "iso_alpha2": "ZA",
      "currency": "ZAR",
      "effective_tax_rate": {
        "low": 0.18,
        "typical": 0.3,
        "high": 0.45
      },
      "us_treaty_withholding_rate": 0,
      "regime_note": "South African creators report AdSense as business income, pay 18–45% across brackets. Provisional tax applies twice a year. US–SA treaty zeros US withholding via W-8BEN.",
      "hand_curated": true,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/south-africa"
    },
    {
      "slug": "nigeria",
      "name": "Nigeria",
      "iso_alpha2": "NG",
      "currency": "NGN",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Nigeria typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/nigeria"
    },
    {
      "slug": "kenya",
      "name": "Kenya",
      "iso_alpha2": "KE",
      "currency": "KES",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Kenya typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/kenya"
    },
    {
      "slug": "turkey",
      "name": "Turkey",
      "iso_alpha2": "TR",
      "currency": "TRY",
      "effective_tax_rate": {
        "low": 0.15,
        "typical": 0.27,
        "high": 0.4
      },
      "us_treaty_withholding_rate": 0.1,
      "regime_note": "Turkey introduced a Social Media Earnings Exemption (Article 20) — creators below the top bracket pay just 15% withholding on YouTube revenue if banked through a Turkish account, no further income tax. Above the cap it's 15–40% standard. Turkey–US treaty caps US withholding at 10%.",
      "hand_curated": true,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/turkey"
    },
    {
      "slug": "poland",
      "name": "Poland",
      "iso_alpha2": "PL",
      "currency": "PLN",
      "effective_tax_rate": {
        "low": 0.12,
        "typical": 0.23,
        "high": 0.36
      },
      "us_treaty_withholding_rate": 0.1,
      "regime_note": "Polish creators commonly use ryczałt (8.5% lump-sum on AdSense classified as ad revenue) or skala podatkowa (12% / 32%) plus ZUS. Poland–US treaty caps US-viewer withholding at 10% via W-8BEN.",
      "hand_curated": true,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/poland"
    },
    {
      "slug": "czech-republic",
      "name": "Czech Republic",
      "iso_alpha2": "CZ",
      "currency": "CZK",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Czech Republic typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/czech-republic"
    },
    {
      "slug": "romania",
      "name": "Romania",
      "iso_alpha2": "RO",
      "currency": "RON",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Romania typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/romania"
    },
    {
      "slug": "luxembourg",
      "name": "Luxembourg",
      "iso_alpha2": "LU",
      "currency": "EUR",
      "effective_tax_rate": {
        "low": 0.25,
        "typical": 0.36,
        "high": 0.48
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-1 Luxembourg typically taxes self-employment income at combined effective rates in the 25–48% band (income tax + social contributions). US withholding on your US-viewer revenue depends on whether an income tax treaty applies to you and whether your W-8BEN is accepted in AdSense — without an accepted form, Google applies the 30% default. Check the rate AdSense shows for your own account.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/luxembourg"
    },
    {
      "slug": "iceland",
      "name": "Iceland",
      "iso_alpha2": "IS",
      "currency": "ISK",
      "effective_tax_rate": {
        "low": 0.25,
        "typical": 0.36,
        "high": 0.48
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-1 Iceland typically taxes self-employment income at combined effective rates in the 25–48% band (income tax + social contributions). US withholding on your US-viewer revenue depends on whether an income tax treaty applies to you and whether your W-8BEN is accepted in AdSense — without an accepted form, Google applies the 30% default. Check the rate AdSense shows for your own account.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/iceland"
    },
    {
      "slug": "united-arab-emirates",
      "name": "United Arab Emirates",
      "iso_alpha2": "AE",
      "currency": "AED",
      "effective_tax_rate": {
        "low": 0,
        "typical": 0,
        "high": 0.09
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "UAE has no personal income tax. Corporate tax of 9% only kicks in above AED 375k of business profit (and most freelancers stay below). No US–UAE income tax treaty, so US-viewer revenue is withheld at the full 30%.",
      "hand_curated": true,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/united-arab-emirates"
    },
    {
      "slug": "saudi-arabia",
      "name": "Saudi Arabia",
      "iso_alpha2": "SA",
      "currency": "SAR",
      "effective_tax_rate": {
        "low": 0,
        "typical": 0,
        "high": 0.05
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Saudi Arabia has no personal income tax for residents. VAT 15% does not apply to exported services. No US–KSA tax treaty — AdSense US-viewer revenue is withheld at 30%.",
      "hand_curated": true,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/saudi-arabia"
    },
    {
      "slug": "qatar",
      "name": "Qatar",
      "iso_alpha2": "QA",
      "currency": "QAR",
      "effective_tax_rate": {
        "low": 0.15,
        "typical": 0.27,
        "high": 0.4
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-2 Qatar typically lands at 15–40% combined effective tax for self-employed creators. Whether US withholding on your US-viewer revenue is reduced depends on your own W-8BEN treaty claim being accepted in AdSense — we do not publish a treaty rate for this country, and without an accepted form Google applies the 30% default.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/qatar"
    },
    {
      "slug": "kuwait",
      "name": "Kuwait",
      "iso_alpha2": "KW",
      "currency": "KWD",
      "effective_tax_rate": {
        "low": 0.15,
        "typical": 0.27,
        "high": 0.4
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-2 Kuwait typically lands at 15–40% combined effective tax for self-employed creators. Whether US withholding on your US-viewer revenue is reduced depends on your own W-8BEN treaty claim being accepted in AdSense — we do not publish a treaty rate for this country, and without an accepted form Google applies the 30% default.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/kuwait"
    },
    {
      "slug": "taiwan",
      "name": "Taiwan",
      "iso_alpha2": "TW",
      "currency": "TWD",
      "effective_tax_rate": {
        "low": 0.15,
        "typical": 0.27,
        "high": 0.4
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-2 Taiwan typically lands at 15–40% combined effective tax for self-employed creators. Whether US withholding on your US-viewer revenue is reduced depends on your own W-8BEN treaty claim being accepted in AdSense — we do not publish a treaty rate for this country, and without an accepted form Google applies the 30% default.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/taiwan"
    },
    {
      "slug": "greece",
      "name": "Greece",
      "iso_alpha2": "GR",
      "currency": "EUR",
      "effective_tax_rate": {
        "low": 0.15,
        "typical": 0.27,
        "high": 0.4
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-2 Greece typically lands at 15–40% combined effective tax for self-employed creators. Whether US withholding on your US-viewer revenue is reduced depends on your own W-8BEN treaty claim being accepted in AdSense — we do not publish a treaty rate for this country, and without an accepted form Google applies the 30% default.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/greece"
    },
    {
      "slug": "chile",
      "name": "Chile",
      "iso_alpha2": "CL",
      "currency": "CLP",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Chile typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/chile"
    },
    {
      "slug": "colombia",
      "name": "Colombia",
      "iso_alpha2": "CO",
      "currency": "COP",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Colombia typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/colombia"
    },
    {
      "slug": "peru",
      "name": "Peru",
      "iso_alpha2": "PE",
      "currency": "PEN",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Peru typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/peru"
    },
    {
      "slug": "venezuela",
      "name": "Venezuela",
      "iso_alpha2": "VE",
      "currency": "VES",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Venezuela typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/venezuela"
    },
    {
      "slug": "ukraine",
      "name": "Ukraine",
      "iso_alpha2": "UA",
      "currency": "UAH",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Ukraine typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/ukraine"
    },
    {
      "slug": "hungary",
      "name": "Hungary",
      "iso_alpha2": "HU",
      "currency": "HUF",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Hungary typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/hungary"
    },
    {
      "slug": "bulgaria",
      "name": "Bulgaria",
      "iso_alpha2": "BG",
      "currency": "BGN",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Bulgaria typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/bulgaria"
    },
    {
      "slug": "morocco",
      "name": "Morocco",
      "iso_alpha2": "MA",
      "currency": "MAD",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Morocco typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/morocco"
    },
    {
      "slug": "ghana",
      "name": "Ghana",
      "iso_alpha2": "GH",
      "currency": "GHS",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Ghana typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/ghana"
    },
    {
      "slug": "pakistan",
      "name": "Pakistan",
      "iso_alpha2": "PK",
      "currency": "PKR",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Pakistan typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/pakistan"
    },
    {
      "slug": "bangladesh",
      "name": "Bangladesh",
      "iso_alpha2": "BD",
      "currency": "BDT",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Bangladesh typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/bangladesh"
    },
    {
      "slug": "estonia",
      "name": "Estonia",
      "iso_alpha2": "EE",
      "currency": "EUR",
      "effective_tax_rate": {
        "low": 0.15,
        "typical": 0.27,
        "high": 0.4
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-2 Estonia typically lands at 15–40% combined effective tax for self-employed creators. Whether US withholding on your US-viewer revenue is reduced depends on your own W-8BEN treaty claim being accepted in AdSense — we do not publish a treaty rate for this country, and without an accepted form Google applies the 30% default.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/estonia"
    },
    {
      "slug": "lithuania",
      "name": "Lithuania",
      "iso_alpha2": "LT",
      "currency": "EUR",
      "effective_tax_rate": {
        "low": 0.15,
        "typical": 0.27,
        "high": 0.4
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-2 Lithuania typically lands at 15–40% combined effective tax for self-employed creators. Whether US withholding on your US-viewer revenue is reduced depends on your own W-8BEN treaty claim being accepted in AdSense — we do not publish a treaty rate for this country, and without an accepted form Google applies the 30% default.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/lithuania"
    },
    {
      "slug": "latvia",
      "name": "Latvia",
      "iso_alpha2": "LV",
      "currency": "EUR",
      "effective_tax_rate": {
        "low": 0.15,
        "typical": 0.27,
        "high": 0.4
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-2 Latvia typically lands at 15–40% combined effective tax for self-employed creators. Whether US withholding on your US-viewer revenue is reduced depends on your own W-8BEN treaty claim being accepted in AdSense — we do not publish a treaty rate for this country, and without an accepted form Google applies the 30% default.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/latvia"
    },
    {
      "slug": "slovakia",
      "name": "Slovakia",
      "iso_alpha2": "SK",
      "currency": "EUR",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Slovakia typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/slovakia"
    },
    {
      "slug": "slovenia",
      "name": "Slovenia",
      "iso_alpha2": "SI",
      "currency": "EUR",
      "effective_tax_rate": {
        "low": 0.15,
        "typical": 0.27,
        "high": 0.4
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-2 Slovenia typically lands at 15–40% combined effective tax for self-employed creators. Whether US withholding on your US-viewer revenue is reduced depends on your own W-8BEN treaty claim being accepted in AdSense — we do not publish a treaty rate for this country, and without an accepted form Google applies the 30% default.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/slovenia"
    },
    {
      "slug": "croatia",
      "name": "Croatia",
      "iso_alpha2": "HR",
      "currency": "EUR",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Croatia typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/croatia"
    },
    {
      "slug": "serbia",
      "name": "Serbia",
      "iso_alpha2": "RS",
      "currency": "RSD",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Serbia typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/serbia"
    },
    {
      "slug": "uruguay",
      "name": "Uruguay",
      "iso_alpha2": "UY",
      "currency": "UYU",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Uruguay typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/uruguay"
    },
    {
      "slug": "costa-rica",
      "name": "Costa Rica",
      "iso_alpha2": "CR",
      "currency": "CRC",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Costa Rica typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/costa-rica"
    },
    {
      "slug": "ecuador",
      "name": "Ecuador",
      "iso_alpha2": "EC",
      "currency": "USD",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Ecuador typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/ecuador"
    },
    {
      "slug": "dominican-republic",
      "name": "Dominican Republic",
      "iso_alpha2": "DO",
      "currency": "DOP",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Dominican Republic typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/dominican-republic"
    },
    {
      "slug": "bahrain",
      "name": "Bahrain",
      "iso_alpha2": "BH",
      "currency": "BHD",
      "effective_tax_rate": {
        "low": 0.15,
        "typical": 0.27,
        "high": 0.4
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-2 Bahrain typically lands at 15–40% combined effective tax for self-employed creators. Whether US withholding on your US-viewer revenue is reduced depends on your own W-8BEN treaty claim being accepted in AdSense — we do not publish a treaty rate for this country, and without an accepted form Google applies the 30% default.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/bahrain"
    },
    {
      "slug": "oman",
      "name": "Oman",
      "iso_alpha2": "OM",
      "currency": "OMR",
      "effective_tax_rate": {
        "low": 0.15,
        "typical": 0.27,
        "high": 0.4
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-2 Oman typically lands at 15–40% combined effective tax for self-employed creators. Whether US withholding on your US-viewer revenue is reduced depends on your own W-8BEN treaty claim being accepted in AdSense — we do not publish a treaty rate for this country, and without an accepted form Google applies the 30% default.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/oman"
    },
    {
      "slug": "jordan",
      "name": "Jordan",
      "iso_alpha2": "JO",
      "currency": "JOD",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Jordan typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/jordan"
    },
    {
      "slug": "lebanon",
      "name": "Lebanon",
      "iso_alpha2": "LB",
      "currency": "LBP",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Lebanon typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/lebanon"
    },
    {
      "slug": "tunisia",
      "name": "Tunisia",
      "iso_alpha2": "TN",
      "currency": "TND",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Tunisia typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/tunisia"
    },
    {
      "slug": "sri-lanka",
      "name": "Sri Lanka",
      "iso_alpha2": "LK",
      "currency": "LKR",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Sri Lanka typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/sri-lanka"
    },
    {
      "slug": "nepal",
      "name": "Nepal",
      "iso_alpha2": "NP",
      "currency": "NPR",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Nepal typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/nepal"
    },
    {
      "slug": "tanzania",
      "name": "Tanzania",
      "iso_alpha2": "TZ",
      "currency": "TZS",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Tanzania typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/tanzania"
    },
    {
      "slug": "ethiopia",
      "name": "Ethiopia",
      "iso_alpha2": "ET",
      "currency": "ETB",
      "effective_tax_rate": {
        "low": 0.1,
        "typical": 0.22,
        "high": 0.35
      },
      "us_treaty_withholding_rate": 0.3,
      "regime_note": "Tier-3 Ethiopia typically lands at 10–35% combined effective tax for self-employed creators, with simplified or presumptive regimes often available below local thresholds. We do not publish a treaty rate for this country: confirm in AdSense > Payments > Tax info what rate applies to you — without an accepted W-8BEN, Google withholds the full 30% on US-viewer revenue.",
      "hand_curated": false,
      "calculator_url": "https://www.revenuelab.fyi/youtube-revenue-calculator/ethiopia"
    }
  ]
}