Table 1. Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties (Continued). Summary: This table provides the percentage of withholding to use for types of income (other than personal service income) received by nonresident aliens and foreign entities, dependent on their country of residence. This portion of the table addresses Romania through Venezuela, and Other Countries. There are footnotes referenced throughout the table (for example d, t (percentage) within the data cell) that are listed later in the text.