YouTube apply taxes on all revenues made in the US by all creators who are part of the YouTube Partner Program (YPP), wherever they are located.
YouTube collects tax information of these creators in order to apply the right tax deduction in case there is any.
Google collect the tax information of creators
Google is required to collect tax information from creators in the YouTube Partner Program (YPP). YouTube is required, under chapter 3 of the US Internal Revenue code, to collect tax information from all monetizing creators outside the US and, in certain instances, to deduct taxes when these creators generate earnings from viewers in the US.
Tax applied on the revenues
If any tax deductions apply, Google will withhold taxes on YouTube earnings from viewers in the U.S. from ad views, YouTube Premium, Super Chat, Super Stickers, and Channel Memberships.
Believe report to you the net amount received from YouTube, which means the amount paid by them after they have applied the tax rate.
Owners of an affiliated channel
Sending tax information to Google
Follow the instructions below to submit your tax info to Google via your AdSense account. Note that you may be asked to re-submit tax info every three years:
- Sign in to your AdSense account.
- Click Payments.
- Click Manage settings.
- Scroll to "Payments profile" and click edit next to "United States tax info".
- Click Manage tax information.
- On this page you'll find a guide that will help you to select the appropriate form for your tax situation.
By providing your tax information to Google, you make sure the rate corresponding to your country of residence is applied to the revenue you generate from US viewers.
If you do not provide your tax information to Google on time, there is an important risk the platform consider you as a US-person or company, which means up to 30% tax could be applied to your revenue made worldwide.
What withholding rate is applied on the revenue you get from YouTube in the US?
Your tax rate depend on the tax treaty between your country and the US.
This tax treaty could significantly reduce the tax rate, in many cases to 0%. You claim the benefits of the treaty by declaring your country of residence/establishment when submitting your tax information – YouTube automatically determine the applicable tax rate based on this information.
To find out the rate Google applies, after you submit your tax information, follow the same instructions as to send your tax information (see above) to check the “United States tax info” section of your Payments profile and find your tax withholding rate.