October 3, 2026 · 5 min read

YouTube Taxes for Creators Outside the US: Form W-8BEN and the 24% Withholding: How Not to Lose Income

Vladimir Sivenkov Vladimir Sivenkov · Official RHEI representative

Many creators turn on monetization, enjoy the first payouts and then notice that less money arrives than expected. The reason is often one thing: the tax information for Google isn’t filled in. Because of this up to 24% can be withheld from your income. I went through YouTube’s official help pages and pulled out the essentials in plain language.

An important caveat: this is not tax advice. I explain how withholding works on Google’s side. How to pay taxes in your own country, decide with an accountant.

Why Google Asks for Tax Data

Google operates under US law, and income from US viewers is subject to US tax. So all monetizing creators, including those from other countries, must submit tax information.

Tax is withheld from income from US viewers. It includes:

  • ads on views;
  • YouTube Premium revenue;
  • Super Chat;
  • Super Stickers;
  • Super Thanks;
  • channel memberships.

Views from other countries aren’t subject to this tax.

How Much Is Withheld

SituationRate
Creator outside the US, tax form submitted30% of income from US viewers, but the rate can be lower under a tax treaty between your country and the US
Creator outside the US, no form submitted (individual)24% of total worldwide earnings
Creator outside the US, no form submitted (business)30% of US earnings

The unpleasant one is the second option. If no form is submitted, 24% of all income is withheld, including viewers outside the US. You can lose a noticeable part of earnings that by the rules wouldn’t be taxed at all.

Which Form to Submit

Individuals and companies outside the US usually need Form W-8BEN (individuals) or W-8BEN-E (companies). With it you confirm you are the beneficial owner of the income and can claim a tax treaty benefit, that is, a reduced rate.

The size of the benefit depends on your country and whether it has a treaty with the US. Clarify this with a tax adviser in advance.

Where and When to Submit

Submission goes through AdSense for YouTube: Payments → Payments info → Manage settings, then “Manage tax info” in the US tax section.

The deadline matters: submit the form and claim the treaty benefit by December 10 each year. According to YouTube’s help page, a form expires at the end of the third full calendar year after the year of signing, and you need to submit it again. Check the expiry of your own form.

What I Would Do

  1. Check whether the form is submitted. Open AdSense for YouTube and look at the tax info settings.
  2. If not, submit it now. Don’t wait for December: the longer there is no form, the more is withheld.
  3. Clarify the benefit. Ask an accountant whether your country has a tax treaty with the US and what the rate is.
  4. Set a reminder for December 10. And for the form’s renewal date.
  5. Keep a copy of the form. It helps in a dispute or when changing accounts.

What If You Don’t Want to Connect AdSense

For some creators tax forms, the payment profile and reporting turn into separate work. If you aren’t ready to deal with it yourself, there is another path: monetization through a partner network. The partner takes on part of the setup and you work under a contract. How it works I broke down in Earning on YouTube Without AdSense.

Don’t try to solve the task by buying someone else’s account. How that ends I covered separately: Buying an AdSense Account for YouTube.

The Main Takeaway

The tax form is not a formality. Without it you can lose up to 24% of all your YouTube income, and with it you often pay less. Check your settings today; it takes a few minutes.

Terms change, so before submitting check the official YouTube help page.

Not sure how best to set up monetization and payouts for your channel? Leave a request: I will look at the situation and suggest options.