South Africa has a row in the IRS treaty table, and the royalty columns for know-how, patents, film and TV, and copyrights all show 0. A W-8BEN is how you ask for that instead of the default 30 percent. Your SARS tax number goes on the form, but eligibility is personal, so check with a local accountant.
South African freelancers, authors and creators are in a better spot than most when it comes to US tax forms, at least on paper. The IRS table has a lot of zeros in the South Africa row. That's worth knowing, but it comes with conditions, so I've read the IRS pages and the South African Revenue Service's registration pages to show you where the lines are.
Four zeros in one row
The South Africa row shows 0 in the know-how, patents, film and TV, and copyrights royalty columns. Only the industrial equipment column is marked n/a, and the IRS explains the n/a entries by saying equipment leasing income is handled under the Business Profits article.
Compare that with the catch-all line for countries with no treaty, which shows 30 in every royalty column. The gap between zero and thirty is the reason this form exists for you. It's also why mistakes are costly: a form that's missing or wrong can leave you back on the default.
The IRS is careful to say that the table isn't a full guide to every eligibility requirement. Read it as a map of where the treaty sits, not as a promise about your payment.
Getting your SARS number in order
The IRS instructions say you give a US number on line five or a foreign tax identification number on line six. For South Africa, that's the tax reference number from the South African Revenue Service.
SARS says a first-time eFiling registration with a valid South African ID produces a tax reference number automatically, and the number is confirmed on a Notice of Registration. It lists other ways to register too: the SARS Online Query System, USSD, WhatsApp, a branch visit by appointment, or through your employer.
If you've mislaid the number, SARS says you can request it by SMS, USSD, WhatsApp or the Online Query System's What's My Tax Number query. The details you give have to match SARS records, so use the name and ID number you registered with.
Which platforms will ask
Patreon's help centre says creators who aren't US citizens must submit a W-8BEN or W-8BEN-E before they can pay out. Google says a treaty claim needs a foreign or US tax number and that it can't decide your eligibility for you. Amazon KDP says its royalties on some sales carry 30 percent US withholding until a tax number is on file, and tells authors to look in the royalties column under copyrights. For South Africa that column reads 0.
Tax is only half of getting paid. I've also covered PayPal in South Africa, Payoneer for South Africans and Amazon KDP payments to South African authors.
Why line ten matters when every royalty shows zero
When every column agrees you'd think line ten could be skipped. The IRS instructions say it must be completed when the treaty has different rates for different kinds of royalty, and South Africa's row still includes an n/a column. Where the payer asks you to state your income type, give the honest one and quote the article they supply.
| What I checked | What the official pages say for South Africa |
|---|---|
| Treaty row in the IRS table | Yes |
| Know-how, patents, film and TV, copyrights | 0 in each column |
| Industrial equipment | n/a |
| Foreign tax number | Tax reference number issued by SARS |
| First-time route | eFiling registration with a valid ID |
| No valid form on file | 30 percent withholding can apply |
Walking through the lines that matter
Most of the form is plain identity detail. Three parts deserve a slower read. Line nine asks which country you're claiming treaty benefits as a resident of, and the IRS instructions say that has to be the country where you're resident for treaty purposes. For you that's South Africa. Line five or six carries the tax number discussed above. Line ten comes into play when the treaty gives different rates for different income.
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The permanent residence address belongs in the address section. The IRS instructions say not to give a post office box or an address used only for mailing. If you're a South African who works from a shared office or a family address, use the one where you live, because that is what the payer may check against your account.
There's also a signature and date block at the end, and the instructions treat the signature as a declaration about the information on the form. Don't sign it until you've read it again. If anything looks wrong, stop and ask the platform's support or your accountant before you submit.
The renewal date people forget
According to the IRS, a W-8BEN generally remains in effect until the last day of the third calendar year after you sign it. If your information changes, notify the payer within 30 days and send a replacement. For something that can keep tax at zero, that's a sensible date to protect.
Questions for a South African accountant
- Which royalty category does my income fall under?
- How do I declare the income, and any US tax withheld, to SARS?
- Is my registration current and does my name match the platform account?
- Should I do anything differently if I earn through a company rather than personally?
That last one matters. An individual uses the W-8BEN, while the IRS says entities use a different form, so a company-owned platform account changes the paperwork.
Frequently asked questions
Does South Africa have a tax treaty with the United States?
The IRS treaty table has a row for South Africa, with 0 in the know-how, patents, film and TV, and copyrights royalty columns. The IRS says the table isn't a full guide to eligibility.
What tax number do I use on a W-8BEN in South Africa?
The IRS asks for a foreign tax identification number to claim certain treaty benefits. In South Africa that's your SARS tax reference number.
How do I get a SARS tax number?
SARS says a first-time eFiling registration with a valid South African ID produces a tax reference number automatically.
What if I don't submit a W-8BEN?
The IRS instructions say failing to provide the form may lead to withholding at 30 percent or the backup withholding rate.
Do Patreon creators in South Africa need a W-8BEN?
Patreon's help centre says creators who aren't US citizens must submit a W-8BEN or W-8BEN-E before they can pay out.
