Countries with Tax Treaties that Apply to Students
Below you will find a list of countries that have current tax treaties with the United States pertaining to students. 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 students.
Countries with tax treaties that apply to students:
B | C | E | F | G | I | J | K | L | M | N | P | R | S | T | V
| Country | Code | Purpose | Maximum Presence in U.S. | Maximum Amount of Compensation | Treaty Article Citation |
| Bangladesh | 15 16 20 17 20 19 | Scholarship or fellowship grant Independent personal services Public entertainment Dependent personal services Public entertainment Studying/Training: Remittances or allowances Compensation during study or training | 2 years
183 days No limit 183 days No limit
2 years 2 years | No limit No limit $10,000 No limit $10,000 No limit $8,000 p.a. | 21(2) 15 18 16 18 21(2) 21(2) |
| Belgium | 16 17 20 19 | Independent personal services Dependent personal services Public entertainment Studying/Training: Remittances or allowances Compensation during study or training | 183 days 183 days No limit No limit No limit | No limit No limit $20,000 p.a. No limit $9,000 p.a. | 7 14 16 19(1)(a) 19(1)(b) |
| Bulgaria | 16 17 20 19 | Independent personal services Dependent personal services Public entertainment Studying/Training: Remittances or allowances Compensation during study or training | 183 days 183 days No limit No limit No limit | No limit No limit $15,000 p.a No limit $9,000 p.a. | 7 14 16 19(1)(a) 19(1)(b) |
| Country | Code | Purpose | Maximum Presence in U.S. | Maximum Amount of Compensation | Treaty Article Citation |
| People's Republic of China | 15 16 20 17 20 19 | Scholarship or fellowship grant Independent personal services Public entertainment Dependent personal services Public entertainment Studying/Training: Remittances or allowances Compensation during training or while gaining experience | No specific limit 183 days No limit 183 days No limit No specific limit No specific limit | No limit No limit No limit No limit No limit No limit $5,000 p.a. | 20(b) 13
16 14 16 20(a) 20(c) |
| Commonwealth of Independent States | 15 16 17 19 | Scholarship or fellowship grant Independent personal services Dependent personal services Studying/Training: Remittances or allowances Compensation while gaining experience Compensation under U.S. Government program | 5 years 183 days 183 days 5 years 1 year 1 year | Limited No limit No limit Limited No limit No limit | VI(1) VI(2) VI(2) VI(1) VI(1) VI(1) |
| Cyprus | 15 16 20 17
20 19 | Scholarship or fellowship grant Independent personal services Public entertainment Dependent personal services Director's fees Public entertainment Studying/Training: Remittances or allowances Compensation during training Compensation while gaining experience Compensation under U.S. Government program | Generally 5 years
182 days No limit 182 days
No limit No limit
Generally 5 years Generally 5 years 1 year 1 year | No limit No limit $500 per day or $5,000 p.a.
No limit No limit $500 per day or $5,000 p.a. No limit $2,000 p.a. $7,500 $10,000 | 21(1) 17 19(1) 18 20 19(1) 21(1) 21(1) 21(2) 21(3) |
| Czech Republic | 15 16 20 17 20 19 | Scholarship or fellowship grant Independent personal services Public entertainment Dependent personal services Public entertainment Studying/Training: Remittances and allowances Compensation during training Compensation while gaining experience Compensation under U.S. Government program | 5 years 183 days 183 days 183 days 183 days 5 years 5 years 12 consecutive months 1 year | No limit No limit $20,000 p.a. No limit $20,000 p.a. No limit $5,000 p.a. $8,000 $10,000 | 21(1) 14 18 15 18 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 19 | Scholarship or fellowship grant Independent personal services Public entertainment Dependent personal services
Public entertainment 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
Generally 5 years Generally 5 years 12 consecutive months 1 year | No limit No limit $400 per day No limit $400 per day
No limit $3,000 p.a. $7,500 $10,000 | 23(1) 15 17 16 17
23(1) 23(1) 23(2) 23(3) |
| Estonia | 15 16 20 17 20 19 | Scholarship or fellowship grants Independent personal services Public entertainment Dependent personal services Public entertainment Studying/Training: Remittances or allowances Compensation during training Compensation while gaining experience Compensation under U.S. Government program | 5 years 183 days No limit 183 days No limit 5 years 12 consecutive months 5 years 12 consecutive months 1 year | No limit No limit $20,000 No limit $20,000 No limit $8,000 $5,000 p.a. $8,000 $10,000 | 20(1) 14 17 15 17 20(1) 20(2) 20(1) 20(2) 20(3) |
| Country | Code | Purpose | Maximum Presence in U.S. | Maximum Amount of Compensation | Treaty Article Citation |
| France | 15 16 20 17 20 19 | Scholarship or fellowship grant Independent personal services Public entertainment
Dependent personal services Public entertainment Studying/Training: Remittances or allowances Compensation during study or training Compensation while gaining experience | 5 years No limit No limit 183 days
No limit 5 years 12 consecutive months 5 years 12 consecutive months | No limit No limit $10,000 No limit
$10,000 No limit $8,000 $5,000 p.a. $8,000 | 21(1) 14 17 15 17 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 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 | No limit --
183 days No limit No limit 4 years 1 year | No limit --
No limit $20,000 p.a. No limit $9,000 p.a. $10,000 | 20(3) 7 15 17 20(2) 20(4) 20(5) |
| 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 consecutive 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) |
| Indonesia | 15 16 20 17 20 19 | Scholarship or fellowship grant Independent personal services Public entertainment Dependent personal services Public entertainment Studying/Training: Remittances or allowances Compensation during training Compensation while gaining experience | 5 years 119 days No limit 119 days No limit 5 years 5 years 12 consecutive months | No limit No limit $2,000 p.a. No limit $2,000 p.a. No limit $2,000 p.a. $7,500 | 19(1) 15 17 16 17 19(1) 19(1) 19(2) |
| Israel | 15 16 20 17 20 19 | Scholarship or fellowship grant Independent personal services Public entertainment 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 182 days No limit 182 days No limit 5 years 5 years 12 consecutive months 1 year | No limit No limit $400 per day No limit $400 per day No limit $3,000 p.a. $7,500 $10,000 | 24(1) 16 18 17 18 24(1) 24(1) 24(2) |
| Country | Code | Purpose | Maximum Presence in U.S. | Maximum Amount of Compensation | Treaty Article Citation |
| Japan | 16
17
20
19 | Independent personal services
Dependent personal services
Public entertainment
Studying/Training: Remittances or allowances | --
183 days
No limit
1 year | --
No limit
$10,000 p.a. No limit | 7
14
16
19 |
| Country | Code | Purpose | Maximum Presence in U.S. | Maximum Amount of Compensation | Treaty Article Citation |
| Republic of Korea | 15 16 17 19 | Scholarship or fellowship grant Independent personal services Dependent personal services Studying/Training: Remittances or allowances Compensation during training Compensation while gaining experience Compensation under U.S. Government program | 5 years 182 days 182 days 5 years 5 years 1 year 1 year | No limit $3,000 p.a. $3,000 p.a. No limit $2,000 p.a. $5,000 $10,000 | 21(1) 18 19 21(1) 21(1) 21(2) 21(3) |
| Country | Code | Purpose | Maximum Presence in U.S. | Maximum Amount of Compensation | Treaty Article Citation |
| Latvia | 15 16 20 17 20 19 | Scholarship or fellowship grant Independent personal services Public entertainment Dependent personal services Public entertainment Studying/Training: Remittances or allowances Compensation during training Compensation while gaining experience Compensation under U.S. Government program | 5 years 183 days No limit 183 days No limit 5 years 12 consecutive months 5 years 12 consecutive months 1 year | No limit No limit $20,000 No limit $20,000 No limit $8,000 $5,000 p.a. $8,000 $10,000 | 20(1) 14 17 15 17 20(1) 20(2) 20(1) 20(2) 20(3) |
| Lithuania | 15 16 20 17 20 19 | Scholarship or fellowship grant Independent personal services Public entertainment Dependent personal services Public entertainment Studying/Training: Remittances or allowances Compensation during training Compensation while gaining experience Compensation under U.S. Government program | 5 years 183 days No limit 183 days No limit 5 years 12 consecutive months 5 years
12 consecutive months 1 year | No limit No limit $20,000 No limit $20,000 No limit $8,000 $5,000 p.a. $8,000 $10,000 | 20(1) 14 17 15 17 20(1) 20(2) 20(1)
20(2) 20(3) |
| Country | Code | Purpose | Maximum Presence in U.S. | Maximum Amount of Compensation | Treaty Article Citation |
| Morocco | 15 16 17 19 | Scholarship or fellowship grant Independent personal services Dependent personal services Studying/Training: Remittances or allowances Compensation during training | 5 years 182 days 182 days 5 years 5 years | No limit $5,000 No limit No limit $2,000 p.a. | 18 14 15 18 18 |
| Country | Code | Purpose | Maximum Presence in U.S. | Maximum Amount of Compensation | Treaty Article Citation |
| Netherlands | 15 16 20 17 20 19 | Scholarship or fellowship grant Independent personal services Public entertainment Dependent personal services Public entertainment 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 No limit No limit 3 years | No limit No limit $10,000 p.a. No limit $10,000 p.a. No limit $2,000 p.a. $2,000 p.a. | 22(2) 15 18 16 18 22(1) 22(1) 22(2) |
| Norway | 15 16 20 17 19 | Scholarship or fellowship grant Independent personal services Public entertainment Dependent personal services 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 5 years 5 years 12 consecutive months 1 year | No limit No limit $10,000 p.a. No limit No limit $2,000 p.a. $5,000 $10,000 | 16(1) 13 13 14 16(1) 16(1) 16(2) 16(3) |
| Country | Code | Purpose | Maximum Presence in U.S. | Maximum Compensation | Treaty Article Citation |
| Pakistan | 15 16 17 19 | Scholarship or fellowship grant Independent personal services Dependent personal services Studying/Training: Remittances or allowances Compensation during training Compensation while gaining experience Compensation under U.S. Government program | No limit 183 days 183 days No limit No limit 1 year No limit | No limit No limit No limit No limit $5,000 p.a. $6,000 $10,000 | XIII(1) XI XI XIII(1) XIII(1) XIII(2) XIII(3) |
| Philippines | 15 16 20 17 20 19 | Scholarship or fellowship grant Independent personal services Public entertainment Dependent personal services Public entertainment Studying/Training: Remittances or allowances Compensation during study Compensation while gaining experience Compensation under U.S. Government program | 5 years 89 days 89 days No limit 89 days No limit 5 years 5 years 12 consecutive months 1 year | No limit No limit $10,000 p.a. $100 per day or $3,000 p.a. No limit $100 pery day or $3,000 p.a. No limit $3,000 p.a. $7,500 p.a. $10,000 p.a. | 22(1) 15 15 17 16 17 22(1) 22(1) 22(2) 22(3) |
| Poland | 15 16 17 19 | Scholarship or fellowship grant Independent personal services Dependent personal services Studying/Training: Remittances or allowances Compensation during training Compensation while gaining experience Compensation under U.S. Government program | 5 years 182 days 182 days 5 years 5 years 1 year 1 year | No limit No limit No limit No limit $2,000 p.a. $5,000 $10,000 | 18(1) 15 16 18(1) 18(1) 18(2) 18(3) |
| Portugal | 15 16 20 17 20 19 | Scholarship or fellowship grant Independent personal services Public entertainment Dependent personal services Public entertainment Studying/Training: Remittances or allowances Compensation during study or training Compensation while gaining experience | 5 years 182 days No limit 183 days No limit 5 years 12 consecutive months 5 years 12 consecutive months | No limit No limit $10,000 p.a. No limit $10,000 p.a. No limit $8,000 $5,000 p.a. $8,000 | 23(1) 15 19 16 19 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
19 | Scholarship or fellowship grant
Independent personal services Public entertainment
Dependent personal services
Public entertainment
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
89 days
5 years 5 years 1 year
1 year | No limit
No limit
$3,000
No limit
$2,999.99
No limit $2,000 p.a. $5,000
$10,000 | 20(1)
14
14
15
15
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 19 | Scholarship or fellowship grant Independent personal services Public entertainment Dependent personal services Public entertainment 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 5 years 5 years 12 consecutive months 1 year | No limit No limit $20,000 p.a. No limit $20,000 p.a. No limit $5,000 p.a. $8,000 $10,000 | 21(1) 14 18 15 18 21(1) 21(1) 21(2) 21(3) |
| Slovenia | 15 16 20 17 20 19 | Scholarship or fellowship grant Independent personal services Public entertainment Dependent personal services Public entertainment Studying/Training: Remittances or allowances Compensation during training Compensation while gaining experience | 5 years No limit No limit 183 days No limit 5 years 12 months 5 years 12 months | No limit No limit $15,000 p.a. No limit $15,000 p.a. No limit $8,000 $5,000 p.a. $8,000 | 20(1) 14 17 15 17 20(1) 20(2) 20(1) 20(2) |
| Spain | 15 16 20 17 20 19 | Scholarship or fellowship grant Independent personal services
Public entertainment Dependent personal services
Public entertainment Studying/Training: Remittances or allowances Compensation during training Compensation while gaining experience | 5 years No limit No limit 183 days No limit
5 years 5 years 12 consecutive months | No limit No limit $10,000 p.a. No limit $10,000 p.a.
No limit $5,000 p.a. $8,000 | 22(1) 15 19 16 19
22(1) 22(1) 22(2) |
| Country | Code | Purpose | Maximum Presence in U.S. | Maximum Amount of Compensation | Treaty Article Citation |
| Thailand | 15 16 20 17 20 19 | Scholarship or fellowship grant Independent personal services Public entertainment Dependent personal services Public entertainment Studying/Training: Remittances or allowances Compensation during training Compensation while gaining experience Compensation under U.S. Government program | 5 years 89 days 89 days No limit 183 days No limit 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 $3,000 p.a. $7,500 $10,000 | 22(1) 15 15 19 16 19 22(1) 22(1) 22(2) 22(3) |
| Trinidad & Tobago | 15 16 17 19 | Scholarship or fellowship grant Independent personal services Dependent personal services 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 5 years 5 years 5 years 1 year 1 year | No limit No limit $3,000 No limit $3,000 No limit $2,000 p.a. $5,000 p.a. $5,000 $10,000 | 19(1) 17 17 17 17 19(1) 19(1) 19(1) 19(2) 19(3) |
| Tunisia | 15 16 20 17 20 19 | Scholarship and fellowship grant Independent personal services Public entertainment Dependent personal services Public entertainment Studying/Training: Remittances or allowances Compensation during training | 5 years 183 days No limit 183 days No limit 5 years 5 years | No limit $7,500 p.a. $7,500 p.a. No limit $7,500 p.a. No limit $4,000 p.a. | 20 14 17 15 17 20 20 |
| Country | Code | Purpose | Maximum Presence in U.S. | Maximum Amount of Compensation | Treaty Article Citation |
| Venezuela | 15 16 20 17 20 19 | Scholarship or fellowship grant Independent personal services Public entertainment Dependent personal services Public entertainment Studying/Training: Remittances or allowances Compensation during training Compensation while gaining experience | 5 years No limit No limit 183 days No limit 5 years 12 months 5 years 12 months | No limit No limit $6,000 No limit $6,000 No limit $8,000 $5,000 p.a. $8,000 | 21(1) 14 18 15 18 21(1) 21(2) 21(1) 21(2) |
Countries with tax treaties that do not require an 8233 form:
Barbados
Canada
Hungary
India
Jamaica
Mexico
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