# Non resident withholding tax on US based Partnership



## Nik (Feb 18, 2010)

Recently I noticed that non US resident withholding tax for some of the US based Partnerships that I am holding in non registered account was 35% which is significantly more than usual 15% for any US based corporation or US based trust. 

Has this always been a case or it is a new withholding tax rate for US Partnerships?


----------

