Tax Residency Certificate and Other Tax Related Documents
ICANN organization acknowledges that many ICANN contracted parties are located in countries that have income tax treaties with the United States. These contracted parties may require a U.S. Tax Residency Certificate to claim income tax treaty benefits, and/or certain other tax benefits, in their respective countries.
Each year ICANN org applies to the United States Internal Revenue Service for a Form 6166 - U.S. Tax Residency Certification. This is the certificate that many of ICANN org's contracted parties located outside of the United States can use to claim income tax treaty benefits, and/or certain other tax benefits, with their own tax authorities.
In order to improve communication and assist contracted parties, effective this year and annually thereafter ICANN org will endeavor to publish:
- ICANN certification letter stating it is a tax resident of United States;
- Form 6166 - U.S. Tax Residency Certification for the relevant year; ICANN org will strive to annually publish each March the certificates from the U.S. Internal Revenue Service.
Whether ICANN org does or does not publish the U.S. Tax Residency Certificate as indicated above, all contracted parties are still required to remit payment in a timely fashion in accordance with the terms of their agreement with ICANN org.
2023
- 2023 Tax Residency Certificates
- Russia [PDF, 1.5 MB]
- Spain [PDF, 1.3 MB]
- All Other Countries [PDF, 1.3 MB]
- 2023 No Permanent Establishment (PE) Form [PDF, 276 KB]
- 2023 Form No. 10F [PDF, 394 KB]
2022
- 2022 Tax Residency Certificates
- Russia [PDF, 900 KB]
- Spain [PDF, 1.2 MB]
- All Other Countries [PDF, 1.8 MB]
- 2022 No Permanent Establishment (PE) Form [PDF, 190 KB]
- 2022 Form No. 10F [PDF, 345 KB]
2021
- 2021 Tax Residency Certificates
- Russia [PDF, 233 KB]
- Spain [PDF, 217 KB]
- All Other Countries [PDF, 220 KB]
- 2021 No Permanent Establishment (PE) Form [PDF, 237 KB]
- 2021 Form No. 10F [PDF, 382 KB]
2020
- 2020 Tax Residency Certificates
- Russia [PDF, 1.57 MB]
- Spain [PDF, 1.78 MB]
- All Other Countries [PDF, 1.58 MB]
- 2020 No Permanent Establishment (PE) Form [PDF, 175 KB]
- 2020 Form No. 10F [PDF, 191 KB]
2019
- 2019 Tax Residency Certificates
- Russia [PDF, 162 KB]
- Spain [PDF, 164 KB]
- All Other Countries [PDF, 163 KB]
- 2019 No Permanent Establishment (PE) Form [PDF, 257 KB]
- 2019 Form No. 10F [PDF, 382 KB]
- 2019 Tax Residency Certificate (VAT Only) [PDF, 440 KB]
2018
- 2018 Tax Residency Certificates
- Spain [PDF, 1.74 MB]
- Russia [PDF, 1.93 MB]
- All Other Countries [PDF, 1.84 MB]
- 2018 No Permanent Establishment (PE) Form [PDF, 257 KB]
- 2018 Form No. 10F [PDF, 203 KB]
2017
- 2017 Tax Residency Certificates
- Spain [PDF, 1.65 MB]
- All Other Countries [PDF, 1.63 MB]
- 2017 No Permanent Establishment (PE) Form [PDF, 100 KB]
- 2017 Form No. 10F [PDF, 96 KB]
2016
- 2016 Tax Residency Certificate [PDF, 702 KB]
2015
- 2015 Tax Residency Certificate [PDF, 85 KB]