Income Tax Information
When you sign up to become a publisher in our network, we are required to collect information in order to pay you for your commissions earned. Income tax details are part of the information we gather from you when you sign up as a publisher in our network. We provide a list of income tax forms (or tax status) in the online registration page for you to choose the appropriate one.
Attention
If you need help choosing the appropriate form, please consult a tax expert or the IRS. Publishers should contact a tax, legal, or professional adviser to understand the impact of form W-8 reporting on their business. Information herein does not constitute tax, legal, or other professional advice and must not be used as such.
To read more about the US-based publisher tax forms, click here.
All non-US publishers can select either a W-9 form (effective January 21, 2015) if they are liable for paying taxes in the United States, or a W-8 form if they are not liable.
Form W-8 for Non-US Publishers
As a publisher based outside of the United States, you have the opportunity to partner with and earn income from US advertisers.
We are required by the IRS to obtain and maintain documentation to certify your non-US status. If we do not have this certification on file, we are required to apply the applicable withholding tax (currently 30%) when commission payments are made to you on behalf of US advertisers. This certification is referred to as your W-8 status.
You must have form W-8 selected in your company information. There are multiple W-8 forms, and for most publishers the W-8BEN is appropriate, as it is the form used to claim non-US status.
Understanding the W-8 Forms
A brief description of each W-8 form is listed below. Please refer to the instruction forms for specific details about each W-8 form:
- W-8BEN: Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding
- Find the form here and the instructions here.
- W-8IMY: Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding
- Find the form here and the instructions here.
- W-8ECI- Certificate of Foreign Person’s Claim That Income Is Effectively Connected with the Conduct of a Trade or Business in the United States
- Find the form here, and instructions here.
- W-8EXP- Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding
- Find the form here, and instructions here.
Common Questions
Do I need to mail or upload a tax form to Rakuten Affiliate?
No. During the registration process, we ask you to enter your company name and income tax identification information (social security number or employer identification number in the US) so that you do not have to submit a physical document.
Which legal entity should I select on the registration form?
Review this article for more information about legal entities (business types).
Will I have to pay taxes on my Rakuten Advertising earnings?
It is the responsibility of each publisher to understand and follow the appropriate tax laws.
We are required by US tax laws to collect certain tax-related information from our publishers. However, we are not able to provide you with tax advice. You should always consult a tax adviser to help answer specific questions regarding how tax laws apply to you and your business.
Comments
Hi there , I am new here and there are some stuff I don't really understand like (W-8BEN: Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding) does this form need to be filled by tax advisor ?? I am not sure of it. Also, I am confused of what I should write in this box where it says GST ?!! ( please check the capture below) Please provide me with answers so I know what to do.
Hello Samar, and welcome! We know this can be a bit confusing at first. Please contact Customer Support by email at pubsupport@rakuten.com or using the live chat Support icon at the lower right so they can understand your individual situation and personally assist you.
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