Table 1. Withholding Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties--For Withholding in 2005. 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. There are footnotes referenced throughout the table (for example d,t (percentage) within the data cell) that are listed later in the text.