CognitivaOS
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Taxes: what we handle, and what stays with you

Getting paid by brands in other countries sounds like tax chaos. Most of the time it’s simpler than you’d think, as long as the paperwork is right from the start. Here’s exactly what CognitivaOS takes care of, and what you (or your tax advisor) keep an eye on.

What we handle for you

  1. 01

    One tax form, filled out once.

    Your contracting partner is Cognitiva Systems Inc., a US company. US creators give us a Form W-9. Everyone else gives us a Form W-8BEN (individuals and sole proprietors) or W-8BEN-E (companies). We walk you through it step by step, and it covers every brand and every campaign after that.

  2. 02

    Tax treatment based on where you live, not where you bank.

    Your tax residency decides which rules apply to your payments. Your bank account's country only matters for our payment security checks.

  3. 03

    No US withholding when you work outside the US.

    If you're not a US taxpayer and you create your content outside the US, we withhold no US tax. You receive your full fee.

  4. 04

    Withholding only where the law requires it.

    If you shoot a campaign on US soil, US withholding tax may apply. Your country's tax treaty with the US can reduce or eliminate it. We check this before the deal and tell you before you sign.

  5. 05

    Year-end paperwork done.

    US creators get a Form 1099-NEC from us when the law requires it. Everyone gets a statement with every payout and an annual summary of all payments, ready for your tax advisor.

At a glance, by where you’re tax resident

Tax resident inForm you give usUS tax withheldVAT / GST on your fee to usFrom us at year end
United StatesW-9None with a valid taxpayer ID; 24% backup withholding without oneGenerally none on services; some states differForm 1099-NEC if we paid you $2,000 or more in the year (indexed for inflation from 2027)
European UnionW-8BEN / W-8BEN-ENone for work outside the USOutside the scope of EU VAT: you're supplying a business outside the EU. Invoice without VAT.Annual payment summary
SwitzerlandW-8BEN / W-8BEN-ENone for work outside the USNot taxable in Switzerland (recipient-location principle). Your fees from us still count toward the CHF 100,000 worldwide registration threshold.Annual payment summary
United Arab EmiratesW-8BEN / W-8BEN-ENone for work outside the US5% VAT; may be zero-rated as an export of services. We confirm before the deal.Annual payment summary
Saudi ArabiaW-8BEN / W-8BEN-ENone for work outside the US15% VAT; may be zero-rated as an export of services. We confirm before the deal.Annual payment summary
IndiaW-8BEN / W-8BEN-ENone for work outside the US0% GST as an export of services. We pay you in US dollars or euros so your fee qualifies. File a Letter of Undertaking to invoice without IGST.Annual payment summary; your bank issues the foreign inward remittance record you need as export proof

What you still handle, by country

  • United States

    Federal and state income tax, self-employment tax, and quarterly estimated payments.

  • European Union

    Income tax and social insurance in your country, plus VAT registration if you pass your country's small-business threshold. Each member state sets its own, up to €85,000 under the EU scheme.

  • Switzerland

    Income tax (federal, cantonal, municipal), AHV/IV/EO contributions as a self-employed person through your compensation fund, and VAT registration once your worldwide turnover reaches CHF 100,000.

  • United Arab Emirates

    There's no personal income tax. Business income can fall under UAE corporate tax once business turnover passes AED 1 million, with 9% on profit above AED 375,000. VAT registration is mandatory once taxable supplies pass AED 375,000.

  • Saudi Arabia

    VAT registration is mandatory above SAR 375,000. Zakat or income tax depends on your nationality and business structure.

  • India

    Income tax and advance tax. GST registration applies above ₹20 lakh turnover (₹10 lakh in some states). Renew your Letter of Undertaking each financial year, and keep your bank's remittance records.

General information, not tax advice. As of September 2026. For your personal situation, consult your tax advisor.

Frequently asked

Does it matter which country my bank account is in?
Not for tax. Your tax treatment follows where you're tax resident. A creator living in India with a bank account in Dubai is still treated as Indian for tax purposes.
Why am I paid in dollars or euros if I live in India?
Indian GST treats your work as a tax-free export only if you're paid in foreign currency. Paying you in rupees could cost you 18% GST on your fee. Your bank converts the payment to rupees when it arrives.
Will I get a Form 1099?
Only if you're a US taxpayer and we paid you $2,000 or more in the year. Everyone else gets our payment statements and annual summary instead.
Are free products taxable?
In many countries, yes. Products you receive for a campaign can count as income at their market value. In India, a brand that gives you products may have to deduct tax at source under Section 194R. Include them when you talk to your tax advisor.
What happens if I travel to the US for a brand?
Work you do on US soil can be subject to US withholding tax, even if you live elsewhere. Your country's tax treaty with the US can reduce or eliminate it. We check this before the deal and tell you before you sign, so there are no surprises on your payout.

Creating for the UAE or Saudi Arabia?

Both require a licence before you publish paid content: the UAE Media Council Advertiser Permit, or the Mawthooq licence in Saudi Arabia. We check for it before the campaign starts, so you’re never paid for a post that puts your account at risk.

Taxes for creators: what CognitivaOS handles, and what stays with you | Cognitiva