Eligibility by Country
Which Countries Qualify for a U.S. Casino Tax Refund?
25 countries have tax treaties with the United States that allow residents to recover the 30% IRS withholding on casino winnings. Find yours below.
How It Works
How U.S. Tax Treaties Enable Refunds
What is a tax treaty?
A bilateral tax treaty is an agreement between the U.S. and another country that determines how income (including gambling winnings) is taxed for residents of each country. The U.S. has approximately 68 tax treaties in force.
What does 'full refund' mean?
A full refund means the treaty allows you to offset 100% of your documented gambling losses against winnings, resulting in $0 U.S. tax liability and a full recovery of the 30% withheld.
What does 'partial refund' mean?
A partial refund applies when the treaty reduces your withholding rate below 30%, but not to zero. The exact rate depends on the specific treaty provisions between the U.S. and your country of residence.
Why doesn't every country qualify?
Not all U.S. tax treaties include provisions for gambling income. Many treaties focus on business or investment income. The 25 countries listed here have specific provisions that allow gambling withholding recovery.
Canada — Strongest Treaty Provisions
The Canada-U.S. Tax Treaty provides the most favourable terms for casino tax recovery. Canadian residents can offset documented gambling losses against winnings, often resulting in full recovery of the 30% withholding. Over 10,000 Canadians have used our service to recover more than $50M in withheld taxes.
All Qualifying Countries
24 Additional Treaty Countries
Not sure if your country qualifies? Contact us — we confirm eligibility for free during the assessment.
FAQ
Country Eligibility Questions
Which countries qualify for a U.S. casino tax refund?
Residents of 25 countries have tax treaties with the United States that allow refund claims on withheld casino winnings. Canada has the most favourable treaty provisions, but residents of Austria, Czech Republic, Denmark, Finland, France, Germany, Hungary, Ireland, Italy, Japan, Latvia, Lithuania, Luxembourg, Netherlands, Russian Federation, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Tunisia, Turkey, Ukraine, and the United Kingdom may also qualify.
What is the difference between a full and partial refund for treaty countries?
The refund amount depends on the specific treaty provisions between the U.S. and your country, as well as your documented gambling losses. Some treaty countries allow full recovery of the 30% withholding; others allow partial recovery. Canada has particularly strong treaty language that often allows full recovery.
My country is not on the list — can I still get a refund?
Residents of non-treaty countries generally cannot recover the 30% casino withholding tax through a 1040-NR filing. Contact us to confirm your country's current treaty status — treaties are occasionally updated and new agreements are added.
Does my nationality matter or is it based on residency?
Tax treaty benefits are generally based on your country of tax residency, not your citizenship or passport. If you are a resident of a qualifying treaty country but hold citizenship elsewhere, you may still qualify. We confirm your eligibility during the free assessment.
Check Your Eligibility
Find Out How Much You Can Recover
Free eligibility assessment. If you qualify, $199 flat fee — only after your refund is received.