The statutory US withholding tax rate applied to US source royalty and service payments made to non-US persons is 30%. If you are a non-US-based developer, and your country/region of residence has an existing income tax treaty with the US, you may be able to claim a reduced rate of US tax withholding on the royalty and/or service payments that you receive by completing an IRS tax form.
The statutory CA withholding tax rate applied to CA source royalty payments made to non-CA persons is 25%. If you are a non-CA-based developer, and your country/region of residence has an existing income tax treaty with CA, you may be able to claim a reduced rate of CA tax withholding on the royalty payments that you receive by completing the CA Tax Identity Interview.
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