Treaties
Country |
Maximum years in U.S. |
Amount |
Treaty article |
|
Armenia |
5 |
9,999 |
VI(1)(d) |
|
Azerbaijan |
5 |
9,999 |
VI(1)(d) |
|
Bangladesh |
No limit |
Unlimited |
21(2) |
|
Belarus |
5 |
9,999 |
VI(1)(d) |
|
China |
No limit |
Unlimited |
20(b) |
|
Cyprus |
5 |
Unlimited |
21(1) |
|
Czech Republic |
5 |
Unlimited |
21(1) |
|
Egypt |
5 |
Unlimited |
23(1) |
|
Estonia |
5 |
Unlimited |
20(1) |
|
France |
5 |
Unlimited |
21(1) |
|
Georgia |
5 |
9,999 |
VI(1)(d) |
|
Germany |
No limit |
Unlimited |
20(3) |
|
Iceland |
5 |
Unlimited |
19(1) |
|
Indonesia |
5 |
Unlimited |
19(1) |
|
Israel |
5 |
Unlimited |
24(1) |
|
Kazakhstan |
No limit |
Unlimited |
19(1) |
|
South Korea |
5 |
Unlimited |
21(1) |
|
Kyrgyzstan |
5 |
9,999 |
VI(1)(d) |
|
Latvia |
5 |
Unlimited |
20(1) |
|
Lithuania |
5 |
Unlimited |
20(1) |
|
Moldova |
5 |
9,999 |
VI(1)(d) |
|
Morocco |
5 |
Unlimited |
18(1) |
|
Netherlands |
No limit |
Unlimited |
22(2) |
|
Norway |
5 |
Unlimited |
16(1) |
|
Philippines |
5 |
Unlimited |
22(1) |
|
Poland |
5 |
Unlimited |
18(1) |
|
Portugal |
5 |
Unlimited |
23(1) |
|
Romania |
5 |
Unlimited |
20(1) |
|
Russia |
No limit |
Unlimited |
18(1) |
|
Slovak Republic |
5 |
Unlimited |
21(1) |
|
Slovenia |
5 |
Unlimited |
20(1) |
|
Spain |
5 |
Unlimited |
22(1) |
|
Tajikistan |
5 |
9,999 |
VI(1)(d) |
|
Thailand |
5 |
Unlimited |
22(1) |
|
Trinidad & Tobago |
5 |
Unlimited |
19(1) |
|
Tunisia |
5 |
Unlimited |
20 |
|
Turkmenistan |
5 |
9,999 |
VI(1)(d) |
|
Ukraine |
No limit |
Unlimited |
20(1) |
|
Uzbekistan |
5 |
9,999 |
VI(1)(d) |
|
Venezuela |
5 |
Unlimited |
21(1) |
Treaty information can be found in IRS Publication 901 on U.S. Tax Treaties.
Country |
Maximum years in U.S. |
Amount |
Treaty article |
|
Bangladesh |
No limit |
8,000 |
21(2) |
|
Belgium |
No limit |
9,000 |
19(1)(b) |
| Bulgaria |
No limit |
9,000 |
19(1)(b) |
|
Canada* |
No limit |
9,999 |
XV(2) |
|
China |
No limit |
5,000 |
20(c) |
|
Cyprus |
5 |
2,000 |
21(1) |
|
Czech Republic |
5 |
5,000 |
21(1) |
|
Egypt |
5 |
3,000 |
23(1) |
|
Estonia |
5 |
5,000 |
20(1) |
|
France |
5 |
5,000 |
21(1) |
|
Germany |
No limit |
9,000 |
20(4) |
|
Iceland |
5 |
9,000 |
19(1) |
|
Indonesia |
5 |
2,000 |
19(1) |
|
Israel |
5 |
3,000 |
24(1) |
|
South Korea |
5 |
2,000 |
21(1) |
|
Latvia |
5 |
5,000 |
20(1) |
|
Lithuania |
5 |
5,000 |
20(1) |
|
Morocco |
5 |
2,000 |
18(1) |
|
Netherlands |
No limit |
2,000 |
22(2) |
|
Norway |
5 |
2,000 |
16(1) |
|
Pakistan |
No limit |
5,000 |
XIII(1) |
|
Philippines |
5 |
3,000 |
22(1) |
|
Poland |
5 |
2,000 |
18(1) |
|
Portugal |
5 |
5,000 |
23(1) |
|
Romania |
5 |
2,000 |
20(1) |
|
Slovak Republic |
5 |
5,000 |
21(1) |
|
Slovenia |
5 |
5,000 |
20(1) |
|
Spain |
5 |
5,000 |
22(1) |
|
Thailand |
5 |
3,000 |
22(1) |
|
Trinidad & Tobago |
5 |
2,000 |
19(1) |
|
Tunisia |
5 |
4,000 |
20 |
|
Venezuela |
5 |
5,000 |
21(1) |
*Canada treaty is based on the Employment Article. If income is over $10,000, treaty is retroactively lost and income is taxed starting with $1 earned.
Treaty information can be found in IRS Publication 901 on U.S. Tax Treaties.
Country |
Maximum years in U.S. |
Loss Provision |
Amount |
Treaty article |
|
Armenia |
2 |
No |
Unlimited |
VI(1)(c) |
|
Azerbaijan |
2 |
No |
Unlimited |
VI(1)(c) |
|
Bangladesh |
2 |
No |
Unlimited |
21(1) |
|
Belarus |
2 |
No |
Unlimited |
VI(1)(c) |
|
Belgium |
2 |
No |
Unlimited |
19(2) |
| Bulgaria |
2 |
No |
Unlimited |
19(2) |
|
Canada* |
Unlimited |
No |
9,999 |
XV(2) |
|
China |
3 |
No |
Unlimited |
19 |
|
Czech Republic |
2 |
No |
Unlimited |
21(5) |
|
Egypt |
2 |
Yes |
Unlimited |
22 |
|
France |
2 |
No |
Unlimited |
20 |
|
Georgia |
2 |
No |
Unlimited |
VI(1)(c) |
|
Germany |
2 |
No |
Unlimited |
20(1) |
|
Greece |
3 |
No |
Unlimited |
XII |
|
Hungary |
2 |
Yes |
Unlimited |
17 |
| Iceland New | as of | 01/01/09 | no Treaty | |
|
Iceland Old |
2 |
Yes |
Unlimited |
21 |
|
India** |
2 |
No |
Unlimited |
22 |
|
Indonesia |
2 |
No |
Unlimited |
20 |
|
Israel |
2 |
Yes |
Unlimited |
23 |
|
Italy |
2 |
No |
Unlimited |
20 |
|
Jamaica |
2 |
Yes |
Unlimited |
22 |
|
Japan |
2 |
No |
Unlimited |
20 |
|
South Korea |
2 |
Yes |
Unlimited |
20 |
|
Kyrgyzstan |
2 |
No |
Unlimited |
VI(1)(c) |
|
Luxembourg** |
2 |
No |
Unlimited |
21(2) |
|
Moldova |
2 |
No |
Unlimited |
VI(1)(c) |
|
Netherlands** |
2 |
No |
Unlimited |
21 |
|
Norway |
2 |
Yes |
Unlimited |
15 |
|
Pakistan |
2 |
No |
Unlimited |
XII |
|
Philippines |
2 |
Yes |
Unlimited |
21 |
|
Poland |
2 |
Yes |
Unlimited |
17 |
|
Portugal |
2 |
No |
Unlimited |
22 |
|
Romania |
2 |
Yes |
Unlimited |
19 |
|
Slovak Republic |
2 |
No |
Unlimited |
21(5) |
|
Slovenia |
2 |
No |
Unlimited |
20(3) |
|
Tajikistan |
2 |
No |
Unlimited |
VI(1)(c) |
|
Thailand** |
2 |
No |
Unlimited |
23 |
|
Trinidad & Tobago |
2 |
No |
Unlimited |
18 |
|
Turkmenistan |
2 |
No |
Unlimited |
VI(1)(c) |
|
United Kingdom** |
2 |
No |
Unlimited |
20A |
|
Uzbekistan |
2 |
No |
Unlimited |
VI(1)(c) |
|
Venezuela |
2 |
No |
Unlimited |
21(3) |
*Canada treaty is based on the Employment Article. If income is over $10,000, treaty is retroactively lost and income is taxed starting with $1 earned.
**Exemption is lost if the individual overstays the period, i.e., the individual will have to file amended tax returns for the years in which the treaty was granted and pay taxes on the income earned in those years.
Treaty information can be found in IRS Publication 901 on U.S. Tax Treaties.
Employment Income Treaties
Country |
Maximum days |
Maximum Amount |
Employment Income Article |
|
Armenia |
183 |
Unlimited |
VI(2) |
|
Azerbaijan |
183 |
Unlimited |
VI(2) |
|
Belarus |
183 |
Unlimited |
VI(2) |
|
Canada* |
Unlimited |
$10,000 |
XV |
|
Georgia |
183 |
Unlimited |
VI(2) |
|
Greece* |
183 |
$10,000 |
X |
|
Kyrgyzstan |
183 |
Unlimited |
VI(2) |
|
Moldova |
183 |
Unlimited |
VI(2) |
|
Tajikistan |
183 |
Unlimited |
VI(2) |
|
Trinidad & Tobago* |
183 |
$3,000 |
17 |
|
Turkmenistan |
183 |
Unlimited |
VI(2) |
|
Uzbekistan |
183 |
Unlimited |
VI(2) |
*Exemption is lost if maximum amount is exceeded.
Treaty information can be found in IRS Publication 901 on U.S. Tax Treaties.
Country |
Maximum Days in the U.S. |
Maximum Amount |
Treaty Article |
|
Armenia |
183 |
Unlimited |
VI(2) |
|
Australia |
183 |
Unlimited |
14 |
|
Austria |
- |
Unlimited |
14 |
|
Azerbaijan |
183 |
Unlimited |
VI(2) |
|
Bangladesh |
183 |
Unlimited |
15 |
|
Barbados* |
89 |
$5,000 |
14 |
|
Belarus |
183 |
Unlimited |
VI(2) |
|
Belgium |
- |
Unlimited |
7 |
|
Bulgaria |
- |
Unlimited |
7 |
|
Canada |
- |
Unlimited |
VII |
|
China |
183 |
Unlimited |
13 |
|
Cyprus |
182 |
Unlimited |
17 |
|
Czech Republic |
183 |
Unlimited |
14 |
|
Denmark |
- |
Unlimited |
14 |
|
Egypt |
89 |
Unlimited |
15 |
|
Estonia |
183 |
Unlimited |
14 |
|
Finland |
- |
Unlimited |
14 |
|
France |
- |
Unlimited |
14 |
|
Georgia |
183 |
Unlimited |
VI(2) |
|
Germany |
- |
Unlimited |
7 |
|
Greece* |
183 |
$10,000 |
X |
|
Hungary |
183 |
Unlimited |
13 |
|
Iceland |
- |
Unlimited |
7 |
|
India |
89 |
Unlimited |
15 |
|
Indonesia |
119 |
Unlimited |
15 |
|
Ireland |
- |
Unlimited |
14 |
|
Israel |
182 |
Unlimited |
16 |
|
Italy |
183 |
Unlimited |
14 |
|
Jamaica* |
89 |
$5,000 |
14 |
|
Japan |
- |
Unlimited |
7 |
|
Kazakhstan |
183 |
Unlimited |
14 |
|
South Korea* |
182 |
$3,000 |
18 |
|
Kyrgyzstan |
183 |
Unlimited |
VI(2) |
|
Latvia |
183 |
Unlimited |
14 |
|
Lithuania |
183 |
Unlimited |
14 |
|
Luxembourg |
- |
Unlimited |
15 |
|
Mexico |
182 |
Unlimited |
14 |
|
Moldova |
183 |
Unlimited |
VI(2) |
|
Morocco* |
182 |
$5,000 |
14 |
|
Netherlands |
- |
Unlimited |
15 |
|
New Zealand |
183 |
Unlimited |
14 |
|
Norway |
182 |
Unlimited |
13 |
|
Pakistan |
183 |
Unlimited |
XI |
|
Philippines* |
89 |
$10,000 |
15 |
|
Poland |
182 |
Unlimited |
15 |
|
Portugal |
182 |
Unlimited |
15 |
|
Romania |
182 |
Unlimited |
14 |
|
Russia |
183 |
Unlimited |
13 |
|
Slovak Republic |
183 |
Unlimited |
14 |
|
Slovenia |
- |
Unlimited |
14 |
|
South Africa |
183 |
Unlimited |
14 |
|
Spain |
- |
Unlimited |
15 |
|
Sri Lanka |
183 |
Unlimited |
15 |
|
Sweden |
- |
Unlimited |
14 |
|
Switzerland |
- |
Unlimited |
14 |
|
Tajikistan |
183 |
Unlimited |
VI(2) |
|
Thailand* |
89 |
$10,000 |
15 |
|
Trinidad & Tobago* |
183 |
$3,000 |
17 |
|
Tunisia* |
183 |
$7,500 |
14 |
|
Turkey |
183 |
Unlimited |
14 |
|
Turkmenistan |
183 |
Unlimited |
VI(2) |
|
Ukraine |
- |
Unlimited |
14 |
|
United Kingdom |
- |
Unlimited |
7 |
|
Uzbekistan |
183 |
Unlimited |
VI(2) |
|
Venezuela |
- |
Unlimited |
14 |
*Treaty Benefit is lost if maximum amount is exceeded.
Note: For most countries, the treaty benefit is lost if individual has a fixed base in the U.S.