TSS - Countries with Tax Treaties

Countries with Tax Treaties

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First Published  :Wed Oct 21 13:45:03 GMT 2015
Last Modified  :Wed May 18 14:05:29 GMT 2022
Last Published  :Wed May 18 14:05:29 GMT 2022
Summary :  Countries which have a tax treaty with the US, citation number and duration of treaty.


Primary Information

    CountryTreaty CitationMaximum time in US in order to qualify CountryTreaty CitationMaximum time in US in order to qualify
    Bangladesh21(2)No limit Morocco185 years
    China20(b)No limit Netherlands22(2)3 years
    C.I.S.VI(1)5 years Norway16(1)5 years
    Cyprus21(1)5 years Philippines22(1)5 years
    Czech Republic21(1)5 years Poland18(1)5 years
    Egypt23(1)5 years Portugal23(1)5 years
    Estonia20(1)5 years Romania20(1)5 years
    France21(1)5 years Russia185 years
    Germany20(3)No limit Slovak Republic21(1)5 years
    Iceland19(1)5 years Slovenia20(1)5 years
    Indonesia19(1)5 years Spain22(1)5 years
    Israel24(1)5 years Thailand22(1)5 years
    Kazakhstan195 years Trinidad & Tobago19(1)5 years
    Repub of Korea21(1)5 years Tunisia205 years
    Latvia20(1)5 years Ukraine205 years
    Lithuania20(1)5 years Venezuela21(1)5 years
    Note:  In order to qualify for exemption, some treaties limit the time the student can be present in the US.  Please check IRS Publication 901 for details or contact TSS for more information.


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