Countries with Tax Treaties that Apply to Scholars
Below you will find a list of countries that have current tax treaties with the United States pertaining to scholars. Refer to Instructions for Completing Form 8233 and IRS Publication 901 U.S. Tax Treaties for further information.
Please note that not all countries have current tax treaties with the United States , and that not all treaties will apply to scholars.
Countries with tax treaties that apply to Scholars:
B | C | E | F | G | H | I | J | K | L | N | P | R | S | T | U | V
| Country | Code | Purpose | Maximum Presence in U.S. | Maximum Amount of Compensation | Treaty Article Citation |
| Belgium |
16
17
20
18
19
|
Independent personal services
Dependent personal services
Public entertainment
Teaching
Studying/Training: Remittances or allowances
Compensation during study or training |
--
183 days
No limit
2 years
No limit
No limit |
--
No limit $20,000 p.a.
No limit
No limit $9,000 p.a. |
7
14
16
19(2) 19(1)(a) 19(1)(b) |
| Country | Code | Purpose | Maximum Presence in U.S. | Maximum Amount of Compensation | Treaty Article Citation |
| China |
15
16
20
17
20
18
19
|
Scholarship or fellowship grant
Independent personal services
Public entertainment
Dependent personal services
Public entertainment
Teaching
Studying/Training: Remittances or allowances
Compensation during training or while gaining experience |
No specific limit
183 days
No limit
183 days
No limit
3 years
No specific limit
No specific limit |
No limit
No limit
No limit
No limit
No limit
No limit
No limit
$5,000 p.a. |
20(b)
13
16
14
16
19
20(a)
20(c) |
| Commonwealth of Independent States |
15
16
17
18
19
|
Scholarship or fellowship grant
Independent personal services
Dependent personal services
Teaching
Studying/Training: Remittances or allowances
Compensation while gaining experience
Compensation under U.S. Government program |
5 years
183 days
183 days
2 years
5 years
1 year
1 year |
Limited
No limit
No limit
No limit
Limited
No limit
No limit |
VI(1)
VI(2)
VI(2)
VI(1)
VI(1)
VI(1)
VI(1) |
| Czech Republic |
15
16
20
17
20
18
19
|
Scholarship or fellowship grant
Independent personal services
Public entertainment
Dependent personal services
Public entertainment
Teaching
Studying/Training:
Remittances and allowances
Compensation during training
Compensation while gaining experience
Compensation while under U.S. Government program |
5 years
183 days
183 days
183 days
183 days
2 years
5 years
5 years
12 consec. months
1 year |
No limit
No limit
$20,000 p.a.
No limit
$20,000 p.a.
No limit
No limit
$5,000 p.a.
$8,000
$10,000 |
21(1)
14
18
15
18
21(5)
21(1)
21(1)
21(2)
21(3) |
| Country | Code | Purpose | Maximum Presence in U.S. | Maximum Amount of Compensation | Treaty Article Citation |
| Egypt |
15
16
20
17
20
18
19
|
Scholarship or fellowship grant
Independent personal services
Public entertainment
Dependent personal services
Public entertainment
Teaching
Studying/Training:
Remittances or allowances
Compensation during training
Compensation while gaining experience
Compensation under U.S. Government program |
Generally 5 years
89 days
No limit
89 days
No limit
2 years
Generally 5 years
Generally 5 years
12 consec. months
1 year |
No limit
No limit
$400 per day
No limit
$400 per day
No limit
No limit
$3,000 p.a.
$7,500
$10,000 |
23(1)
15
17
16
17
22
23(1)
23(1)
23(2)
23(3) |
| Country | Code | Purpose | Maximum Presence in U.S. | Maximum Amount of Compensation | Treaty Article Citation |
| France |
15
16
20
17
20
18
19
|
Scholarship or fellowship grant
Independent personal services
Public entertainment
Dependent personal services
Public entertainment
Teaching
Studying/Training:
Remittances or allowances
Compensation during study or training
Compensation while gaining experience |
5 years
No limit
No limit
183 days
No limit
2 years
5 years
12 consec. months 5 years
12 consec. months |
No limit
No limit
$10,000
No limit
$10,000
No limit
No limit
$8,000 $5,000 p.a.
$8,000 |
21(1)
14
17
15
17
20
21(1)
21(2) 21(1)
21(2) |
| Country | Code | Purpose | Maximum Presence in U.S. | Maximum Amount of Compensation | Treaty Article Citation |
| Germany |
15
16
17
20
18
19 |
Scholarship or fellowship grant
Independent personal services
Dependent personal services
Public entertainment
Teaching
Studying/Training:
Remittances or allowances Compensation during study or training Compensation while gaining experience |
No limit
--
183 days
No limit
2 years
No limit
4 years
1 year |
No limit
--
No limit
$20,000 p.a.
No limit
No limit
$9,000 p.a.
$10,000 |
20(3)
7
15
17
20(1)
20(2)
20(4)
20(5) |
| Greece |
16
17
18
19 |
Independent personal services
Dependent personal services
Teaching
Studying/Training: Remittances or allowances |
183 days 183 days
183 days 183 days
3 years
No limit |
No limit $10,000
No limit $10,000
No limit
No limit |
X X
X X
XII
XIII |
| Country | Code | Purpose | Maximum Presence in U.S. | Maximum Amount of Compensation | Treaty Article Citation |
| Hungary |
16
17
18
19 |
Independent personal services
Dependent personal services
Teaching
Studying/Training: Remittances or allowances |
183 days
183 days
2 years
No limit |
No limit
No limit
No limit
No limit |
13
14
17
18(1) |
| Country | Code | Purpose | Maximum Presence in U.S. | Maximum Amount of Compensation | Treaty Article Citation |
| Iceland | 15 16 17 20 19 | Scholarship or fellowship grant Independent personal services Dependent personal services Public entertainment Studying/Training: Remittances or allowances Compensation during study or training Compensation while gaining experience Compensation under U.S. Government program | 5 years -- 183 days No limit 5 years 5 years 12 consec. months 1 year | No limit -- No limit $20,000 p.a. No limit $9,000 p.a. $9,000 $9,000 | 19(1) 7 14 16 19(1) 19(1) 19(2) 19(3) |
| India | 16 20 17 20 18 19 | Independent personal services Public entertainment Dependent personal services Public entertainment Teaching Studying/Training: Remittances or allowances | 89 days 89 days 183 days 183 days 2 years No limit | No limit $1,500 p.a. No limit $1,500 p.a. No limit No limit | 15 18 16 18 22 21(1) |
| Indonesia | 15 16 20 17 20 18 19 | Scholarship and fellowship grant Independent personal services Public entertainment Dependent personal services Public entertainment Teaching Studying/Training: Remittances or allowances Compensation during training Compensation while gaining experience | 5 years 119 days No limit 119 days No limit 2 years 5 years 5 years 12 consec. months | No limit No limit $2,000 p.a. No limit $2,000 p.a. No limit No limit $2,000 p.a. $7,500 | 19(1) 15 17 16 17 20 19(1) 19(1) 19(2) |
| Israel | 15 16 20 17 20 18 19 | Scholarship and fellowship grant
Public entertainment Dependent personal services Public entertainment Teaching Studying/Training: Remittances or allowances Compensation during study or training Compensation while gaining experience Compensation under U.S. Government program | 5 years 182 days
182 days No limit 2 years 5 years 5 years 12 consec. months 1 year | No limit No limit $400 per day No limit $400 per day No limit No limit $3,000 p.a. $7,500 $10,000 | 24(1) 16 18 17 18 23 24(1) 24(1) 24(2) 24(3) |
| Italy | 16 20 17 20 18 19 | Independent personal services Public entertainment Dependent personal services Public entertainment Teaching or Research Studying/Training: Remittances or allowances | No limit 90 days 183 days 90 days 2 years No limit | No limit $20,000 p.a. No limit $20,000 p.a. No limit No limit | 14(1) 17 15(2) 17 20 21 |
| Country | Code | Purpose | Maximum Presence in U.S. | Maximum Amount of Compensation | Treaty Article Citation |
| Jamaica | 16 20 17 20 18 19 | Independent personal services Public entertainment Dependent personal services Public entertainment Director's fees Teaching Studying/Training: Remittances or allowances Compensation during study Compensation while gaining experience | 89 days 89 days No limit 183 days No limit No limit 2 years No limit 12 consec. months 12 consec. months | No limit $5,000 p.a. $400 per day or $5,000 p.a. $5,000 p.a. $400 per day or $5,000 p.a. $400 per day No limit No limit $7,500 p.a. $7,500 p.a. | 14 14 18 15 18 16 22 21(1) 21(2) 21(2) |
| Japan | 16 17 20 18 19 | Independent personal services Dependent personal services Public entertainment Teaching or Research Studying/Training: Remittances or allowances | -- 183 days No limit 2 years 1 year | -- No limit $10,000 p.a. No limit No limit | 7 14 16 20 19 |
| Country | Code | Purpose | Maximum Presence in U.S. | Maximum Amount of Compensation | Treaty Article Citation |
| Republic of Korea | 15 16 17 18 19 | Scholarship or fellowship grant Independent personal services Dependent personal services Teaching Studying/Training: Remittances or allowances Compensation during training Compensation while gaining experience Compensation under U.S. Government program | 5 years 182 days 182 days 2 years 5 years 5 years 1 year 1 year | No limit $3,000 p.a. $3,000 p.a. No limit No limit $2,000 p.a. $5,000 $10,000 | 21(1) 18 19 20 21(1) 21(1) 21(2) 21(3) |
| Country | Code | Purpose | Maximum Presence in U.S. | Maximum Amount of Compensation | Treaty Article Citation |
| Luxembourg | 16 20 17 20 18 19 | Independent personal services Public entertainment Dependent personal services Public entertainment Teaching or Research Studying/Training: Remittances or allowances | No limit No limit 183 days No limit 2 years 2 years | No limit $10,000 No limit $10,000 No limit No limit | 15 18 16 18 21(2) 21(1) |
| Country | Code | Purpose | Maximum Presence in U.S. | Maximum Amount of Compensation | Treaty Article Citation |
| Netherlands | 15 16 20 17 20 18 19 | Scholarship or fellowship grant Independent personal services Public entertainment Dependent personal services Public entertaiment Teaching Studying/Training: Remittances or allowances Compensation while gaining experience Compensation while recipient of scholarship or fellowship grant | 3 years No limit No limit 183 days 183 days 2 years No limit No limit 3 years | No limit No limit $10,000 p.a. No limit $10,000 p.a. No limit No limit $2,000 p.a. $2,000 p.a. | 22(2) 15 18 16 18 21(1) 22(1) 22(1) 22(2) |
| Norway | 15 16 20 17 18 19 | Scholarship or fellowship grant Independent personal services Public entertainment Dependent personal services Teaching Studying/Training: Remittances or allowances Compensation during training Compensation while gaining experience Compensation under U.S. Government program | 5 years 182 days 90 days 182 days 2 years 5 years 5 years 12 consec. months 1 year | No limit No limit $10,000 p.a. No limit No limit No limit $2,000 p.a. $5,000 $10,000 | 16(1) 13 13 14 15 16(1) 16(1) 16(2) 16(3) |
| Country | Code | Purpose | Maximum Presence in U.S. | Maximum Amount of Compensation | Treaty Article Citation |
| Pakistan | 15 16 17 18 19 | Scholarship or fellowship grant Independent personal services Dependent personal services Teaching Studying/Training: Remittances or allowances Compensation during training Compensation while gaining experience Compensation under U.S. Government program | No limit 183 days 183 days 2 years No limit No limit 1 year No limit | No limit No limit No limit No limit No limit $5,000 p.a. $6,000 $10,000 | XIII(1) XI XI XII XIII(1) XIII(1) XIII(2) XIII(3) |
| Philippines | 15 16 20 17 20 18 19 | Scholarship or fellowship grant Independent personal services Public entertainment Dependent personal services Public entertainment Teaching Studying/Training: Remittances or allowances Compensation during study Compensation while gaining experience Compensation while under U.S. Government program | 5 years 89 days 89 days No limit 89 days No limit 2 years 5 years 5 years 12 consec. months 1 year | No limit No limit $10,000 p.a. $100 per day or $3,000 p.a. No limit $100 per day or $3,000 p.a. No limit No limit $3,000 p.a. $7,500 p.a. $10,000 p.a. | 22(1) 15 15 17 16 17 21 22(1) 22(1) 22(2) 22(3) |
| Poland | 15 16 17 18 19 | Scholarship or fellowship grant Independent personal services Dependent personal services Teaching Studying/Training: Remittances or allowances Compensation during training Compensation while gaining experience Compensation while under U.S. Government program | 5 years 182 days 182 days 2 years 5 years 5 years 1 year 1 year | No limit No limit No limit No limit No limit $2,000 p.a. $5,000 $10,000 | 18(1) 15 16 17 18(1) 18(1) 18(2) 18(3) |
| Portugal | 15 16 20 17 20 18 19 | Scholarship or fellowship grant Independent personal services Public entertainment Dependent personal services Public entertainment Teaching Studying/Training: Remittances or allowances Compensation during study or training Compensation while gaining experience | 5 years 182 days No limit 183 days No limit 2 years 5 years 12 consec. months 5 years 12 consec. months | No limit No limit $10,000 p.a. No limit $10,000 p.a. No limit No limit $8,000 $5,000 p.a. $8,000 | 23(1) 15 19 16 19 22 23(1) 23(2) 23(1) 23(2) |
| Country | Code | Purpose | Maximum Presence in U.S. | Maximum Amount of Compensation | Treaty Article Citation |
| Romania | 15 16 20 17 20 18 19 | Scholarship or fellowship grant Independent personal services Public entertainment Dependent personal services Public entertainment Teaching Studying/Training: Remittances or allowances Compensation during training Compensation while gaining experience Compensation while under U.S. Government program | 5 years 182 days 90 days 182 days 89 days 2 years 5 years 5 years 1 year 1 year | No limit No limit $3,000 No limit $2,999.99 No limit No limit $2,000 p.a. $5,000 $10,000 | 20(1) 14 14 15 15 19 20(1) 20(1) 20(2) 20(3) |
| Country | Code | Purpose | Maximum Presence in U.S. | Maximum Amount of Compensation | Treaty Article Citation |
| Slovak Republic | 15 16 20 17 20 18 19 | Scholarship or fellowship grant Independent personal services Public entertainment Dependent personal services
Public entertainment Teaching Studying/Training: Remittances or allowances Compensation during training Compensation while gaining experience Compensation while under U.S. Government program | 5 years 183 days 183 days 183 days 183 days 2 years 5 years 5 years 12 consec. months 1 year | No limit No limit $20,000 p.a. No limit $20,000 p.a. No limit No limit $5,000 p.a. $8,000 $10,000 | 21(1) 14 18 15 18 21(5) 21(1) 21(1) 21(2) 21(3) |
| Country | Code | Purpose | Maximum Presence in U.S. | Maximum Amount of Compensation | Treaty Article Citation |
| Thailand | 15 16 20 17 20 18 19 | Scholarship or fellowship grant Independent personal services Public entertainment Dependent personal services Public entertainment Teaching or Research Studying/Training: Remittances or allowances Compensation during training Compensation while gaining experience Compensation while under U.S. Government program | 5 years 89 days 89 days No limit 183 days No limit 2 years 5 years 5 years 12 consec. months 1 year | No limit $10,000 No limit $100 per day or $3,000 p.a. No limit $100 per day or $3,000 p.a. No limit No limit $3,000 p.a. $7,500 $10,000 | 22(1) 15 15 19 16 19 23 22(1) 22(1) 22(2) 22(3) |
| Trinidad & Tobago | 15 16 17 18 19 | Scholarship or fellowship grant
Independent personal services Dependent personal services Teaching Studying/Training: Remittances or allowances Compensation during training Compensation during professional training Compensation while gaining experience Compensation under U.S. Government program | 5 years 183 days 183 days 183 days 183 days 2 years 5 years 5 years 5 years 1 year 1 year | No limit No limit $3,000 No limit $3,000 No limit No limit $2,000 p.a. $5,000 p.a. $5,000 $10,000 | 19(1) 17 17 17 17 18 19(1) 19(1) 19(1) 19(2) 19(3) |
| Turkey | 16 20 17 20 18 19 | Independent personal services
Public entertainment Dependent personal services Public entertainment Teaching or Research Studying/Training: Remittances or allowances | 183 days No limit 183 days No limit 2 years No limit | No limit $3,000 No limit $3,000 No limit No limit | 14 17 15 17 20(2) 20(1) |
| Country | Code | Purpose | Maximum Presence in U.S. | Maximum Amount of Compensation | Treaty Article Citation |
| United Kingdom | 16 17 20 18 19 | Independent personal services Dependent personal services Public entertainment Teaching or Research Studying/Training: Remittances or allowances | -- 183 days No limit 2 years No limit | -- No limit $20,000 p.a. No limit No limit | 7 14 16 20A 20 |
| Country | Code | Purpose | Maximum Presence in U.S. | Maximum Amount of Compensation | Treaty Article Citation |
| Venezuela | 15 16 20 17 20 18 19 | Scholarship or fellowship grants Independent personal services Public entertainment Dependent personal services Public entertainment Teaching Studying/Training: Remittances or allowances Compensation during training Compensation while gaining experience | 5 years No limit No limit 183 days
No limit 2 years 5 years 12 months 5 years 12 months | No limit No limit $6,000 No limit $6,000 No limit No limit $8,000 $5,000 p.a. $8,000 | 21(1) 14 18 15 18 21(3) 21(1) 21(2) 21(1) 21(2) |
- Home
- General Info
- Students
- Scholars/Employees
- Departments
- Travel
- Employment & Taxes
- Forms
- Resources
- Applying for a NH Driver's License
- Bertram Husch International Scholarship Fund
- Employment Links
- Financial Aid
- Food & Lodging
- Guide to Currency Conversion
- Health Insurance Carriers
- Immigration Attorneys & Links
- International Friendship Group
- International Organizations
- Miscellaneous Links
- Notaries
- UNH Links
- U.S. Government Links
- Voltage Standards Around the World
- Getting to Know UNH