This resource provides a list of tax treaties by country of residence and requirements for maximum presence in the U.S. and maximum amount of compensation.
To claim a tax treaty full or partial withholding exemption for personal services including honoraria payments, refer to How To: Claim Tax Treaty for Honorarium.
| Country | Treaty Article Citation | Maximum Presence in U.S. | Maximum Amount of Compensation |
|---|---|---|---|
| Australia | 14 | 183 days | No limit |
| Austria | 14 | No limit | No limit |
| Bangladesh | 15 | 183 days | No limit |
| Barbados | 14 | 89 days | No limit (Any foreign contractor) |
| 14 | 89 days | $5,000 p.a. (Any U.S. contractor) |
|
| Belgium | 7 | No limit | -- |
| Bulgaria | 7 | -- | -- |
| Canada | VII | -- | -- |
| China, People's Rep. of [1] | 13 | 183 days | No limit |
| Commonwealth of Independent States [2] |
VI(2) | 183 days | No limit |
| Cyprus | 17 | 182 days | No limit |
| Czech Republic | 14 | 183 days | No limit |
| Denmark | 14 | No limit | No limit |
| Egypt | 15 | 89 days | No limit |
| Estonia | 14 | 183 days | No limit |
| Finland | 14 | No limit | No limit |
| France | 14 | No limit | No limit |
| Germany | 7 | -- | -- |
| Greece | X | 183 days | No limit |
| X | 183 days | $10,000 p.a. | |
| Hungary | 13 | 183 days | No limit |
| Iceland | 7 | -- | -- |
| India | 15 | 89 days | No limit |
| Indonesia | 15 | 119 days | No limit |
| Ireland [3] | 14 | No limit | No limit |
| Israel | 16 | 182 days | No limit |
| Italy | 14(1) | No limit | No limit |
| Jamaica | 14 | 89 days | No limit (Any foreign contractor) |
| 14 | 89 days | $5,000 p.a. (Any U.S. contractor) | |
| Japan | 7 | -- | -- |
| Kazakhstan | 14 | 183 days | No limit |
| Korea South | 18 | 182 days | |
| Latvia | 14 | 183 days | No limit |
| Lithuania | 14 | 183 days | No limit |
| Luxembourg | 15 | No limit | No limit |
| Malta | 7 | -- | -- |
| Mexico | 14 | 182 days | No limit |
| Morocco | 14 | 182 days | $5,000 |
| Netherlands | 15 | No limit | No limit |
| New Zealand | 14 | 183 days | No limit |
| Norway | 13 | 182 days | No limit |
| Pakistan | XI | 183 days | No limit |
| Philippines | 15 | 89 days | No limit |
| Poland | 15 | 182 days | No limit |
| Portugal | 15 | 182 days | No limit |
| Romania | 14 | 182 days | No limit |
| Russia | 13 | 183 days | No limit |
| Slovak Republic | 14 | 183 days | No limit |
| Slovenia | 14 | No limit | No limit |
| South Africa | 14 | 183 days | No limit |
| Spain | 15 | No limit | No limit |
| Sri Lanka | 15 | 183 days | No limit |
| Sweden | 14 | No limit | No limit |
| Switzerland | 14 | No limit | No limit |
| Thailand | 15 | 89 days | $10,000 p.a. (Any U.S. resident or permanent establishment) |
| 15 | 89 days | No limit (Any foreign contractor) | |
| Trinidad and Tobago | 17 | 183 days | No limit (Any foreign resident contractor) |
| 17 | 183 days | $3,000 (Any U.S. contractor) | |
| Tunisia | 14 | 183 days | $7,500 p.a. |
| Turkey | 14 | 183 days | No limit |
| Ukraine | 14 | No limit | No limit |
| United Kingdom [4] | 7 | -- | -- |
| Venezuela | 14 | No limit | No limit |
[1] The U.S.-China income tax treaty does not apply to Hong Kong or the Republic of China (i.e., Taiwan).
[2] The U.S.-U.S.S.R. income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. The treaty does not apply to the Baltic States of Estonia, Latvia, Lithuania, or Kazakhstan, The Russian Federation or Ukraine.
[3] The U.S.-Ireland income treaty does not apply to Northern Ireland.
[4] The U.S.-United Kingdom income treaty applies to Great Britain (i.e. England, Scotland, and Wales) and Northern Ireland.
For the full IRS table, refer to TABLE 2. Compensation for Personal Services Performed in United States Exempt from U.S. Income Tax Under Income Tax Treaties on the IRS Tax Treaty webpage.
