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 Whales) 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.

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