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taxmap/pubs/p901-002.htm#en_us_publink1000219595

Explanation  
of Tables(p33)


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The paragraphs below describe the tables that follow and provide additional information that may make the tables more useful to you. Because there is an effective date election available for the new treaty with Italy, entries are shown for the new treaty and the former treaty. The effective date of these items is shown under What's New at the beginning of this publication.
taxmap/pubs/p901-002.htm#en_us_publink1000219596

Table 1(p33)


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This table lists the income tax rates on such income as interest, dividends, capital gains, rents, and royalties. The income code numbers shown in this table are the same as the income codes on Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding.
taxmap/pubs/p901-002.htm#en_us_publink1000219597

Interest.(p33)


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If you are a nonresident alien who receives interest that is not effectively connected with the conduct of a U.S. trade or business, you do not include the interest in income if it is paid on deposits with banks, on accounts or deposits with certain financial institutions, or on certain amounts held by insurance companies. These amounts are exempt from U.S. tax even though they are considered to be income from a U.S. source. Also exempt from U.S. tax (although considered from U.S. sources) is certain portfolio interest on obligations issued after July 18, 1984. See Publication 519 for more information.
taxmap/pubs/p901-002.htm#en_us_publink1000219598

Table 2(p33)


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This table lists the different kinds of personal service income that may be fully or partly exempt from U.S. income tax. You must meet all of the treaty requirements before the item of income can be exempt from U.S. income tax. The income code numbers shown in this table are the same as the income codes on Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding.
taxmap/pubs/p901-002.htm#en_us_publink1000219599

Independent personal services.(p33)


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The term "independent personal services" generally means services you perform for your own account if you receive the income and bear the losses arising from those services. Examples of these services are those provided by physicians, lawyers, engineers, dentists, and accountants who perform personal services as sole proprietors or partners.
taxmap/pubs/p901-002.htm#en_us_publink1000219600

Dependent personal services.(p33)


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Dependent personal services usually are those you perform for someone else as an employee.
taxmap/pubs/p901-002.htm#en_us_publink1000219601

Table 3(p33)


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This table lists the countries that have tax treaties with the United States. Some treaties are published in the Cumulative Bulletins (C.B.), which contain official matters of the Internal Revenue Service. The column headed Citation shows the number of the C.B. and the page on which a particular treaty may be found.
Regulations implementing some treaties were issued as Treasury Decisions (T.D.). Other treaties are explained by Treasury explanation. The fifth column lists the T.D. numbers and the C.B. in which each T.D. or Treasury explanation is printed.
You can buy volumes of the C.B. from the Government Printing Office or you are welcome to read them in most Internal Revenue Service offices. Many public libraries and business organizations subscribe to a commercial tax service that publishes the treaties and regulations or explanations.

Table 1. Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties

Income Code Number 123679101112131421
     Dividends  Copyright Royalties   
NameCodeInterest Paid by U.S. Obligors GeneralInterest on Real Property MortgagesInterest Paid to a Controlling Foreign CorporationPaid by U.S. Corpora- tions—GeneralaQualifying for Direct Dividend Ratea,bCapital GainsvIndustrial RoyaltiesMotion Pictures and TelevisionOtherReal Property Income and Natural Resources RoyaltiesvPensions and AnnuitiesSocial Security Paymentu
AustraliaAS g,tt,uu 10  g,ff,tt,uu 10 g,tt,uu 10  g,pp 15  g,pp,xx 5 30  g 0  g 5  g 5 30 d 030
AustriaAU g,m 0  g,m,ff 0  g,m 0  g,x 15  gxl 5  g,l 0  g 0  g 10  g 0 30030
BangladeshBG g,m,yy 101/2 g,m,ff,yy 10  g,m,yy 10  g,pp 15  g,pp 15  g,pp 10  g 10  g 10  g 10 30 d,f,q 030
BarbadosBB g 5  g 5  g 5  g,x 15  g,x 5  g,l 0  g 5  g 5  g 5 30 d,f 030
BelgiumBE g,m 15  g,m,ff 15  g,m 15  g,zz,ab 15  g,xx,zz,ab 5  g,l 0  g 0  g 0  g 0 30 d,f 030
              
BulgariaBU g,m,uu,zz 5  g,m,ff,uu,zz 5  g,m,uu,zz 5  g,zz,ab 10  g,,zz,ab 5  g,l 0  g 5  g 5  g 5 30 d,f 030
CanadaCA g,m 0  g,m,ff 0  g,m 0  g,pp 15  g,pp 5  r 0  g 0  g 10  g 0 30150
China, People's Rep. ofCH g 10  g 10  g 10  g 10  g 10 30  g,w 10  g 10  g 10 30 d,mm 030
Commonwealth of
Independent States
  n 0 30 30 30 30  0 0 0 0 0 303030
CyprusCY g 10  g 10  g 10  g 15  g 5  g,l 0  g 0  g 0  g 0 30 d,f 030
              
Czech RepublicEZ g 0  g 0  g 0  g,x 15  g,x 5  g,l 0  g 10  g 0  g 0 30 d,f 030
DenmarkDA g,oo 0  g,ff,oo 0  g,oo 0  g,zz,ab 15  g,xx,zz,ab 5  g 0  g 0  g 0  g 0 30 d,mm,ss 3030
EgyptEG h 15 30  h 15  h 15  h 5  h,l 0  h 0  h 0  g 15 30 d,f 00
EstoniaEN g,oo 10  g,ff,oo 10  g,oo 10  g,x 15  g,x 5  g,l 0  g,bb 5  g 10  g 10 30 d,f 030
FinlandFI g,oo 0  g,ff,oo 0  g,oo 0  g,zz,ab 15  g,xx,zz,ab 5  g,l 0  g 0  g 0  g 0 30 d,f 030
              
FranceFR g 0  g,ff 0  g 0  g,pp 15  g,pp,xx 5  g,l 0  g 0  g 0  g 0 30 3030
GermanyGM g,m 0  g,m,ff 0  g,m 0  g,zz,ab 15  g,xx,zz,ab 5  g,l 0  g 0  g,dd 0  g 0 30 d,f 00
GreeceGR h 0  h 0 30 30 30 30  h 0 30  h 0 30 d 030
HungaryHU g 0  g 0  g 0  g 15  g 5  g,l0   g 0  g 0  g 0 30 d,f 030
IcelandIC g,oo,  0  g,ff,oo 0 g,oo 0  g,pp,ad 15  g,pp,ad 5  g,l 0  g,ll 0  g 5  g 0 30 d 030
              
IndiaIN g,aa 15  g,aa 15  g,aa 15  g,x 25  g,x 15 30  g,bb 10  g 15  g 15 30 d,f 030
IndonesiaID g 10  g 10  g 10  g 15  g 10  g,l,z 0  g,bb 10  g 10  g 10 30 d,f,q 1530
IrelandEI g 0  g,ff 0  g 0  g,pp 15  g,pp 5  g,l 0  g 0  g 0  g 0 30 d,f 00
IsraelIS g,aa,ii 171/2 g,aa,ff,ii 171/2 g,aa,ff,ii 171/2 g,x 25  g,x 121/2 g,cc 0  g 15  g 10  g 10 30 f 00
Italy (new treaty)IT g,nn 10  g,ff,nn 10  g,nn 10  g,pp 15  g,pp 5  g,l 0  g 5  g 8  g,ae 8 30 d,f 00
              
Italy (old treaty)IT g 15  g 15  g 15  g 15  e,g 5  g,l 0  g,s 10  g 8  g 5 30 d,f 00
JamaicaJM g 121/2 g 121/2 g 121/2 g 15  g 10  g,l 0  g 10  g 10  g 10 30 d,f,p 030
JapanJA g,ww,zz,ac 10  g,ff,ww,zz,ac 10  g,ww,zz,ac 10  g,w,zz,ab 10  e,g,ww,zz,ab 5  g,l 0  g,ww 0  g,ww 0  g,ww 0 30 d 00
KazakhstanKZ g 10  g,ff 10  g 10  g,gg 15  g,gg 5  g,l 0  g,jj 10  g 10  g 10 30 d,f 030
Korea, SouthKS g 12  g 12  g 12  g 15  g 10  g,l 0  g 15  g 10  g 10 30 d,f 030
              
LatviaLG g,oo 10  g,ff,oo 10  g,oo 10  g,x 15  g,x 5  g,l 0  g,bb 5  g 10  g 10 30 d,f 030
LithuaniaLH g,oo 10  g,ff,oo 10  g,oo 10  g,x 15  g,x 5  g,l 0  g,bb 5  g 10  g 10 30 d,f 030
LuxembourgLU g,h 0  g,ff,h 0  g,h 0  g,z 15  g,x 5  g 0  g 0  g 0  g 0 30 d 030
MexicoMX g,qq 15  g,ff,qq 15  g 15  g,pp,bb 10  g,pp,w,xx 5  g,l 0  g 10  g 10  g 10 30 d 030
MoroccoMO g 15  g 15  g 15  g 15  g 10  g,l 0  h 10  g 10  g 10 30 d,f 030

Table 1. Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties

Income Code Number 123679101112131421
     Dividends  Copyright Royalties   
NameCodeInterest Paid by U.S. Obligors GeneralInterest on Real Property MortgagesInterest Paid to a Controlling Foreign CorporationPaid by U.S. Corpora- tions—GeneralaQualifying for Direct Dividend Ratea,bCapital GainsvIndustrial RoyaltiesMotion Pictures and TelevisionOtherReal Property Income and Natural Resources RoyaltiesvPensions and AnnuitiesSocial Security Paymentu
NetherlandsNL g 0  g 0  g 0  g 15  g 5  g,hh 0  g 0  g,dd 0  g 0 30 d,f,t 030
New ZealandNZ g 10  g 10  g 10  g 15  g 15  g,l 0  g 10  g 10  g 10 30 d 030
NorwayNO g 0  g 0  g 0  g 15  g 15  g,l 0  g 0  h 0  g 0 30 d,f 030
PakistanPK30 30 30 30  h 15 30  h 0 30  h 030 d,l 030
PhilippinesRP g 15  g 15  g 15  g 25  g 20  g,l 0  g 15  g 15  g 15 30 g 3030
              
PolandPL g 0  g 0  g 0  g 15  g 5  g,l 0  g 10  g 10  g 10 303030
PortugalPO g 10  g,ff 10  g 10  g,x 15  g,x 5  g,l 0  g 10  g 10  g 10 30 d,f 030
RomaniaRO g 10  g 10  g 10  g 10  g 10  g,l 0  g 15  g 10  g 10 30 d,f 00
RussiaRS g 0  g,ff 0  g 0  g,gg 10  g,gg 5  g,l 0  g 0  g 0  g 0 30 d 030
Slovak RepublicLO g 0  g,ff 0  g 0  g,x 15  g,x 5  g,l 0  g 10  g 0  g 0 30 d,f030
              
SloveniaSI g 5  g,ff 5  g 5  g,pp 15  g,pp 5  g 0  g 5  g 5  g 5 30 d,f 030
South AfricaSF g,m 0  g,m,ff 0  g,m 0  g,x 15  g,x 5  l 0  g 0  g 0  g 0 30 d,kk 1530
SpainSP g 10  g 10  g 10  g,x 15  g,x 10  g,l 0  g,y 8  g,y 8  g,y 5 30 d,f 030
Sri LankaCE g,m 10  g,m,ff 10  g,m 10  g,rr 15  g,rr 15  g,hh 0  g 0  g 10  g,s 10 30 d,mm 030
SwedenSW g 0  g,ff 0  g 0  g,zz,ab 15  g,xx,zz,ab 5  g,l 0  g 0  g 0  g 0 30 d 030
              
SwitzerlandSZ g,m 0  g,m,ff 0  g,m 0  g,x 15  g,x 5  l 0  g 0  g 0  g 0 30 d 015
ThailandTH g,aa 15  g,aa,ff 15  g,aa 15  g,x 15  g,x 10 30  bb8 5  ll 15 30 d,f 030
Trinidad & TobagoTD30 30 30 30 30 30  g 15 30  g 0 30 d,f 030
TunisiaTS g 15  g 15  g 15  g,x 20  g,x 14  g,l 0  g,bb10  g 15  g 15 30 f 030
TurkeyTU g,i,aa 15  g,i,ff,aa 15  g,i,aa 15  g,x 20  g,x 15  g,l 0  bb 5 10 10 30 d 030
              
UkraineUP g 0  g,ff 0  g 0  g,gg 15  g,gg 5  g 0  g 10  g 10  g 10 30 d 030
United KingdomUK g,oo,ww 0  g,ff,oo,ww 0  g,oo,ww 0  g,pp,ww 15  g,pp,ww,xx 5  g 0  g,ww 0  g,ww 0  g,ww 0 30 d,f 00
VenezuelaVE g,oo,uu 10  g,ff,oo,uu 10  g,ff,oo,uu 10  g,pp 15  g,pp 5  g,l0  g,bb 5  g 10  g 10 30 d,mm 030
Other Countries 30 30 30 30 30 30 30 30 30 303030
              
a No U.S. tax is imposed on a dividend paid by a U.S. corporation that received at least 80% of its gross income from an active foreign business for the 3-year period before the dividend is declared.
b The reduced rate applies to dividends paid by a subsidiary to a foreign parent corporation that has the required percentage of stock ownership. In some cases, the income of the subsidiary must meet certain requirements (e.g., a certain percentage of its total income must consist of income other than dividends and interest).
c The exemption or reduction in rate applies only if the recipient is subject to tax on this income in the country of residence. Otherwise, a 30% rate applies.
d Exemption does not apply to U.S. Government (federal, state, or local) pensions and annuities; a 30% rate applies to these pensions and annuities. For this purpose, railroad retirement tier 2, dual, and supplemental benefits are not considered U.S. Government pensions or annuities. U.S. Government pensions paid to an individual who is both a resident and national of Bangladesh, Belgium, Bulgaria, China, Denmark, Estonia, Finland, Germany, Hungary, Iceland, India, Ireland, Italy, Latvia, Lithuania, Luxembourg, Mexico, the Netherlands, Portugal, Russia, Slovenia, South Africa, Spain, Switzerland, Thailand, Turkey, the United Kingdom, or Venezuela are exempt from U.S. tax. U.S. Government pensions paid to an individual who is both a resident and citizen of Kazakstan, New Zealand, or Sweden are exempt from U.S. tax.
e For Italy, the reduced rate is 10% if the foreign corporation owns 10% to 50% of the voting stock (for a 12-month period) of the company paying the dividends. For Japan, dividends received from a more than 50% owned corporate subsidiary are exempt if certain conditions are met.
f Includes alimony.
g The exemption or reduction in rate does not apply if the recipient has a permanent establishment in the United States and the property giving rise to the income is effectively connected with this permanent establishment. Under certain treaties, exemption or reduction in rate also does not apply if the property producing the income is effectively connected with a fixed base in the United States from which the recipient performs independent personal services. Even with the treaty, if the income is not effectively connected with a trade or business in the United States by the recipient, the recipient will be considered as not having a permanent establishment in the United States under Internal Revenue Code section 894(b).
h The exemption or reduction in rate does not apply if the recipient is engaged in a trade or business in the United States through a permanent establishment that is in the United States. However, if the income is not effectively connected with a trade or business in the United States by the recipient, the recipient will be considered as not having a permanent establishment in the United States to apply the reduced treaty rate to that item of income.
i Contingent interest that does not qualify as portfolio interest is treated as a dividend and is subject to the rate under column 6 or 7.
j Exemption is not available when paid from a fund under an employees' pension or annuity plan, if contributions to it are deductible under U.S. tax laws in determining taxable income of the employer.
k Applies to 100% of the social security and other public pensions received from the U.S. government.
l Exemption does not apply to gains from the sale of real property. However, for U.S. real property that was owned continuously since June 18, 1980, by a Netherlands resident, the taxable gain may be limited to the appreciation after 1984. For details, see Article 14(2) of the treaty.
m The rate is 15% (10% for Bulgaria; 30% for Germany and Switzerland) for contingent interest that does not qualify as portfolio interest.
n The exemption applies only to interest on credits, loans, and other indebtedness connected with the financing of trade between the United States and the C.I.S. member. It does not include interest from the conduct of a general banking business.
o The exemption applies only to gains from the sale or other disposition of property acquired by gift or inheritance.
p The exemption does not apply if the recipient was a resident of the United States when the pension was earned or when the annuity was purchased.
q Annuities paid in return for other than the recipient's services are exempt. For Bangladesh, exemption does not apply to annuity received for services rendered.
r Generally, if the property was owned by the Canadian resident on September 26, 1980, not as part of the business property of a permanent establishment or fixed base in the U.S., the taxable gain is limited to the appreciation after 1984. Capital gains on personal property not belonging to a permanent establishment or fixed base of the taxpayer in the U.S. are exempt.
s The rate for royalties with respect to tangible personal property is 7% (5% in the case of Sri Lanka).
t The exemption does not apply if (1) the recipient was a U.S. resident during the 5-year period before the date of payment, (2) the amount was paid for employment performed in the United States, and (3) the amount is not a periodic payment, or is a lump-sum payment in lieu of a right to receive an annuity.
u Applies to 85% of the social security payments received from the U.S. Government. The effective rate on the total social security payments received is 85% of the rate shown in the table. These rates also apply to the social security equivalent portion of tier 1 railroad retirement benefits (income code 22) received from the U.S. The remainder of tier 1, all of tier 2, dual, and supplemental railroad retirement benefits (income code 23) are taxed as shown in column 14, "Pensions and Annuities."
v Gains on the disposition of U.S. real property interests are considered effectively connected with a U.S. trade or business and thus are subject to graduated rates of tax rather than the flat percentage shown in this column.
w Tax imposed on 70% of gross royalties for rentals of industrial, commercial, or scientific equipment.
x The rate in column 6 applies to dividends paid by a regulated investment company (RIC) or a real estate investment trust (REIT). However, that rate applies to dividends paid by a REIT only if the beneficial owner of the dividends is an individual holding less than a 10% interest (25% in the case of Portugal, Spain, and Tunisia) in the REIT.
y Royalties not taxed at the 5% or 8% rate are taxed at a 10% rate, unless footnote (g) applies.
z The exemption does not apply if the recipient of the gain is an individual who is present in the United States for more than 119 days during the year.
aa The rate is 10% if the interest is paid on a loan granted by a bank or similar financial institution. For Thailand, the 10% rate also applies to interest from an arm's length sale on credit of equipment, merchandise, or services.
bb This is the rate for royalties for the use of, or the right to use, industrial, commercial, and scientific equipment. The rate for royalties for information concerning industrial, commercial and scientific know-how is subject to the rate in column 12.
cc The exemption does not apply to gain from the sale or other disposition of property described in Article 14(2)(c) (copyrights of literary, artistic, or scientific works).
dd The exemption does not apply to cinematographic items, or works on film, tape, or other means of reproduction for use in radio or television broadcasting.
ee U.S. social security benefits paid to individuals who are both residents and nationals of India are exempt from tax if they are for services performed for the United States, its subdivisions, or local authorities.
ff Exemption or reduced rate does not apply to an excess inclusion for a residual interest in a real estate mortgage investment conduit (REMIC).
gg The rate in column 6 applies to dividends paid by a regulated investment company (RIC). Dividends paid by a real estate investment trust (REIT) are subject to a 30% rate.
hh The exemption does not apply to a sale of a U.S. company's stock representing ownership of 50% or more.
ii An election can be made to treat this interest income as if it were industrial and commercial profits taxable under article 8 of the treaty.
jj If the payments were for the use of, or the right to use, industrial, commercial, or scientific equipment, an election may be made to compute the tax on a net basis as if such income were attributable to a permanent establishment or fixed base in the U.S.
kk The reduced rate does not apply if the distribution is subject to a penalty for early withdrawal. Annuities that were purchased while the annuitant was not a resident of the United States are not taxable in the United States.
ll For Thailand, the rate is 5% for royalties on the use of any copyright of literary, artistic, or scientific work, including software. For Iceland, the rate is 5% for trademarks and any information for rentals of industrial, commercial, or scientific equipment.
mm Does not apply to annuities. For Denmark, annuities are exempt.
nn Interest paid or accrued on the sale of goods, merchandise, or services between enterprises is exempt. Interest paid or accrued on the sale on credit of industrial, commercial, or scientific equipment is exempt.
oo The rate is 15% for interest determined with reference to (a) receipts, sales, income, profits or other cash flow of the debtor or a related person, (b) any change in the value of any property of the debtor or a related person, or (c) any dividend, partnership distribution, or similar payment made by the debtor or related person.
pp The rate in column 6 applies to dividends paid by a regulated investment company (RIC) or real estate investment trust (REIT). However, that rate applies to dividends paid by a REIT only if the beneficial owner of the dividends is (a) an individual (or pension fund, in the case of France) holding not more than a 10% interest in the REIT, (b) a person holding not more than 5% of any class of the REIT's stock and the dividends are paid on stock that is publicly traded, or (c) a person holding not more than a 10% interest in the REIT and the REIT is diversified.
qq The rate is 4.9% for interest derived from (1) loans granted by banks and insurance companies and (2) bonds or securities that are regularly and substantially traded on a recognized securities market. The rate is 10% for interest not described in the preceding sentence and paid (i) by banks or (ii) by the buyer of machinery and equipment to the seller due to a sale on credit.
rr The rate applies to dividends paid by a real estate investment trust (REIT) only if the beneficial owner of the dividends is (a) an individual holding less than a 10% interest in the REIT, (b) a person holding not more than 5% of any class of the REIT's stock and the dividends are paid on stock that is publicly traded, or (c) a person holding not more than a 10% interest in the REIT and the REIT is diversified.
ss Generally, if the person was receiving pension distributions before March 31, 2000, the distributions continue to be exempt from U.S. tax.
tt Interest determined with reference to the profits of the issuer or one of its associated enterprises is taxed at 15%.
uu Interest received by a financial institution is exempt. For Venezuela, the rate is 4.95% if the interest is beneficially owned by a financial institution (including an insurance company).
vv Dividends received by a trust, company, or other organization operated exclusively to administer or provide pension, retirement, or other employee benefits generally are exempt if certain conditions are met.
ww Exemption does not apply to amount paid under, or as part of, a conduit arrangement.
xx Dividends received from an 80%-owned corporate subsidiary are exempt if certain conditions are met.
yy The rate is 5% for interest (a) beneficially owned by a bank or other financial institution (including an insurance company) or (b) paid due to a sale on credit of any industrial, commercial, or scientific equipment, or of any merchandise to an enterprise.
zz Amounts paid to a pension fund that are not derived from the carrying on of a business, directly or indirectly, by the fund are exempt. This includes amounts paid by a REIT only if the conditions in footnote ab are met. For Sweden, to be entitled to the exemption, the pension fund must not sell or make a contract to sell the holding from which the dividend is derived within 2 months of the date the pension fund acquired the holding.
ab The rate in column 6 applies to dividends paid by a regulated investment company (RIC) or real estate investment trust (REIT). However, that rate applies to dividends paid by a REIT only if the beneficial owner of the dividends is (a) an individual or pension fund holding not more than a 10% interest in the REIT,(b) a person holding not more than 5% of any class of the REIT's stock and the dividends are paid on stock that is publicly traded, or (c) a person holding not more than a 10% interest in the REIT and the REIT is diversified. Dividends paid to a pension fund from a RIC, or a REIT that meets the above conditions, are exempt. For Sweden, the pension fund must also satisfy the requirements in footnote (zz).
ac Interest is exempt if (a) paid to certain financial institutions, or (b) paid on indebtedness from the sale on credit of equipment or merchandise.
ad Amounts paid to a pension fund or employee benefit organization that are not derived from the carrying on of a business, directly or indirectly, by the fund or organization are exempt.
ae Royalties for the use of, or right to use, a copyright of literary, artistic, or scientific work (excluding royalties for software, motion pictures, films, tapes, or other means of reproduction used for radio or television broadcasting) are exempt.

Table 2. Compensation for Personal Services Performed in United States Exempt from U.S. Income Tax Under Income Tax Treaties

   Category of Personal Services     
Country
(1)
Code1
(2)
Purpose
(3)
Maximum Presence
in U.S.
(4)
Required Employer or Payer
(5)
Maximum
Amount of
Compensation
(6)
Treaty Article Citation
(7)
Australia 16 Independent personal services22  183 days Any contractor No limit 14
20  Public entertainment 183 days Any contractor $10,00025  17
17 Dependent personal services15  183 days Any foreign resident No limit 15
20  Public entertainment15  183 days Any foreign resident $10,00025  17
19  Studying and training:    
   Remittances or allowances10  No limit Any foreign resident No limit 20
Austria 16 Independent personal services22  No limit Any contractor No limit 14
20  Public entertainment No limit Any contractor $20,000 p.a.25  17
17 Dependent personal services15  183 days Any foreign resident No limit 15
20  Public entertainment No limit Any U.S. or foreign resident $20,000 p.a.25  17
19 Studying and training:    
   Remittances or allowances10  3 years11  Any foreign resident No limit 20
Bangladesh 15 Scholarship or fellowship grant4  2 years11  Any U.S. or foreign resident5  No limit 21(2)
16 Independent personal services22  183 days Any contractor No limit 15
20  Public entertainment No limit Any contractor $10,00030  18
17 Dependent personal services15  183 days Any foreign resident No limit 16
20  Public entertainment No limit Any contractor $10,00030  18
18 Teaching or research4  2 years Any U.S. or foreign resident No limit 21(1)
19 Studying and training:4     
   Remittances or allowances 2 years11  Any foreign resident No limit 21(2)
   Compensation during study or training 2 years11  Any U.S. or foreign resident $8,000 p.a. 21(2)
Barbados 16 Independent personal services7, 22  89 days Any foreign contractor No limit 14
   89 days Any U.S. contractor $5,000 14
20  Public entertainment No limit Any contractor $250 per day or  $4,000 p.a.6  17
17 Dependent personal services7, 15  183 days Any foreign resident $5,000 15
20  Public entertainment No limit Any U.S. or foreign resident $250 per day or  $4,000 p.a.6  17
19 Studying and training:20     
   Remittances or allowances10  No limit Any foreign resident No limit 20
Belgium 16 Independent personal services54      7
17 Dependent personal services15, 24  183 days Any foreign resident No limit 14
20  Public entertainment No limit Any U.S. or foreign resident $20,000 p.a.25  16
18 Teaching4  2 years Any U.S. educational or research   institution No limit 19(2)
19 Studying and training:10     
   Remittances or allowances No limit54  Any foreign resident No limit 19(1)(a)
   Compensation during study or training No limit54  Any U.S. or foreign resident $9,000 p.a. 19(1)(b)
Bulgaria 16 Independent personal services54     7
17 Dependent personal services7, 15  183 days Any foreign resident No limit 14
20  Public entertainment No limit Any U.S. or foreign resident $15,000 p.a.25  16
18 Teaching4  2 years Any U.S. educational or research   institution No limit 19(2)
19 Studying and training:10     
   Remittances or allowances No limit57  Any foreign resident No limit 19(1)(a)
   Compensation during study or training No limit57  Any U.S. or foreign resident $9,000 p.a. 19(1)(b)
Canada 16 Independent personal services54     VII
20  Public entertainment No limit Any contractor $15,000 p.a.25  XVI
17 Dependent personal services No limit Any U.S. or foreign resident $10,000 XV
   183 days Any foreign resident15  No limit12  XV
20  Public entertainment3  No limit Any U.S. or foreign resident $15,000 p.a.25  XVI
19 Studying and training:    
   Remittances or allowances10  No limit57  Any foreign resident No limit XX
China,
 People's Rep. of
15 Scholarship or fellowship grant No specific limit Any U.S. or foreign resident5  No limit 20(b)
16 Independent personal services22  183 days Any contractor No limit 13
20  Public entertainment29  No limit Any contractor No limit 16
17 Dependent personal services7, 15  183 days Any foreign resident No limit 14
20  Public entertainment29  No limit Any U.S. or foreign resident No limit 16
18 Teaching4  3 years U.S. educational or research institute No limit 19
19 Studying and training:    
   Remittances or allowances No specific limit Any foreign resident No limit 20(a)
   Compensation during training or while gaining  
   experience
 No specific limit Any U.S. or foreign resident $5,000 p.a. 20(c)
Commonwealth of
  Independent States
15 Scholarship or fellowship grant 5 years Any U.S. or foreign resident Limited19  VI(1)
16 Independent personal services 183 days Any U.S. or foreign contractor No limit VI(2)
17 Dependent personal services 183 days Any U.S. or foreign resident No limit VI(2)
18 Teaching4, 18  2 years Any U.S. educational or scientific   institution No limit VI(1)
19 Studying and training:    
   Remittances or allowances 5 years Any U.S. or foreign resident Limited19  VI(1)
   Compensation while gaining experience 1 year C.I.S. resident No limit19  VI(1)
   Compensation under U.S.  
   Government program
 1 year Any U.S. or foreign resident No limit VI(1)
Cyprus 15 Scholarship or fellowship grant Generally, 5  years Any U.S. or foreign resident5  No limit 21(1)
16 Independent personal services22  182 days Any contractor No limit 17
20  Public entertainment No limit Any contractor $500 per day or  $5,000 p.a.6  19(1)
17 Dependent personal services15  182 days Any foreign resident No limit 18
   Directors' fees No limit U.S. corporation No limit21  20
20  Public entertainment No limit Any U.S. or foreign resident $500 per day or  $5,000 p.a.6  19(1)
19 Studying and training:    
   Remittances or allowances Generally, 5  years Any foreign resident No limit 21(1)
   Compensation during training Generally, 5  years Any U.S. or foreign resident $2,000 p.a. 21(1)
   Compensation while gaining experience2  1 year Cyprus resident $7,500 21(2)
   Compensation under U.S.  
   Government program
 1 year U.S. Government or its contractor $10,000 21(3)
Czech Republic 15 Scholarship or fellowship grant 5 years Any U.S. or foreign resident5  No limit 21(1)
16 Independent personal services22  183 days Any contractor No limit 14
20  Public entertainment 183 days Any contractor $20,000 p.a.30  18
17 Dependent personal services7, 15  183 days Any foreign resident No limit 15
20  Public entertainment 183 days Any foreign resident $20,000 p.a.30  18
18 Teaching4, 35  2 years Any U.S. educational or research   institution No limit 21(5)
19 Studying and training:4     
   Remittances and allowances 5 years Any foreign resident No limit 21(1)
   Compensation during training 5 years Any U.S. or foreign resident $5,000 p.a. 21(1)
   Compensation while gaining experience2  12 consec. mos. Czech resident $8,000 21(2)
   Compensation under U.S.  
   Government program
 1 year U.S. Government $10,000 21(3)
Denmark 16 Independent personal services22  No limit Any contractor No limit 14
20  Public entertainment No limit Any contractor $20,000 p.a.25  17
17 Dependent personal services15  183 days Any foreign resident No limit 15
20  Public entertainment 183 days Any foreign resident $20,000 p.a.25  17
19 Studying and training:4     
   Remittances or allowances10  3 years11  Any foreign resident No limit 20
Egypt 15 Scholarship or fellowship grant Generally, 5  years Any U.S. or foreign resident5  No limit 23(1)
16 Independent personal services 89 days Any contractor No limit 15
20  Public entertainment No limit Any contractor $400 per day 17
17 Dependent personal services14, 15  89 days Egyptian resident No limit 16
20  Public entertainment No limit Any U.S. or foreign resident $400 per day 17
18 Teaching4  2 years U.S. educational institution No limit 22
19 Studying and training:    
   Remittances or allowances Generally, 5  years Any foreign resident No limit 23(1)
   Compensation during training Generally, 5  years U.S. or any foreign resident $3,000 p.a. 23(1)
   Compensation while gaining experience2  12 consec. mos. Egyptian resident $7,500 23(2)
   Compensation under U.S.  
   Government program
 1 year U.S. Government or its contractor $10,000 23(3)
Estonia 15 Scholarship or fellowship grants4  5 years Any U.S. or foreign resident5  No limit 20(1)
16 Independent personal services22  183 days Any contractor No limit 14
20  Public entertainment No limit Any contractor $20,00030  17
17 Dependent personal services7, 15  183 days Any foreign resident No limit 15
20  Public entertainment No limit Any U.S. or foreign resident $20,00030  17
19 Studying and training:4     
   Remittances or allowances 5 years Any foreign resident No limit 20(1)
   Compensation during training 12 consec. mos. Estonian resident $8,000 20(2)
   5 years Other foreign or U.S. resident $5,000 p.a. 20(1)
   Compensation while gaining experience2  12 consec. mos. Estonian resident $8,000 20(2)
   Compensation under U.S.  
   Government program
 1 year U.S. Government or its contractor $10,000 20(3)
Finland 16 Independent personal services22  No limit Any contractor No limit 14
20  Public entertainment No limit Any contractor $20,000 p.a.25  17
17 Dependent personal services15  183 days Any foreign resident No limit 15
20  Public entertainment No limit Any U.S. or foreign resident $20,000 p.a.25  17
19 Studying and training:    
   Remittances or allowances10  No limit Any foreign resident No limit 20
France 15 Scholarship or fellowship grant 5 years40  Any U.S. or foreign resident5  No limit 21(1)
16 Independent personal services22  No limit Any contractor No limit 14
20  Public entertainment No limit Any contractor $10,00030  17
17 Dependent personal services7, 15  183 days Any foreign resident No limit 15
20  Public entertainment No limit Any U.S. or foreign resident $10,00030  17
18 Teaching4, 39  2 years40  U.S. educational or research institution No limit 20
19 Studying and training:4     
   Remittances or allowances 5 years40  Any foreign resident No limit 21(1)
   Compensation during study or training 12 consec. mos. French resident $8,000 21(2)
   5 years Other foreign or U.S. resident $5,000 p.a. 21(1)
   Compensation while gaining experience2  12 consec. mos. French resident $8,000 21(2)
Germany 15 Scholarship or fellowship grant No limit Any U.S. or foreign resident5  No limit 20(3)
16 Independent personal services54     7
17 Dependent personal services15, 24  183 days Any foreign resident No limit 15
20  Public entertainment No limit Any U.S. or foreign resident $20,000 p.a.30  17
18 Teaching4, 56  2 years U.S. educational or research institution No limit 20(1)
19 Studying and training:10     
   Remittances or allowances No limit Any foreign resident No limit 20(2)
   Compensation during study or training 4 years Any U.S. or foreign resident $9,000 p.a. 20(4)
   Compensation while gaining experience2  1 year Any foreign resident $10,00028  20(5)
Greece 16 Independent personal services 183 days Greek resident contractor No limit X
  183 days Other foreign or U.S. resident contractor $10,000 X
17 Dependent personal services 183 days Greek resident No limit X
   183 days Other foreign or U.S resident $10,000 X
18 Teaching 3 years U.S. educational institution No limit XII
19 Studying and training:    
   Remittances or allowances No limit Any foreign resident No limit XIII
Hungary 16 Independent personal services22  183 days Any contractor No limit 13
17 Dependent personal services15  183 days Any foreign resident No limit 14
18 Teaching4  2 years U.S. educational institution No limit 17
19 Studying and training:20     
   Remittances or allowances10  No limit Any foreign resident No limit 18(1)
Iceland 15 Scholarship or fellowship grant 5 years Any U.S. or foreign resident5  No limit 19(1)
16 Independent personal services54     7
17 Dependent personal services7, 15  183 days Any foreign resident No limit 14
20  Public entertainment No limit Any U.S. or foreign resident $20,000 p.a.25  16
19 Studying and training:    
   Remittances or allowances 5 years Any foreign resident No limit 19(1)
   Compensation during study or training 5 years Any U.S. or foreign resident $9,000 p.a. 19(1)
    Compensation while gaining experience 12 consec. mo. Any U.S. or foreign resident2  $9,000 19(2)
    Compensation under U.S.  
   Government program
 1 year U.S. Government or its contractor
 $9,000

 19(3)
India 16 Independent personal services7, 22  89 days Any contractor No limit 15
20  Public entertainment22  89 days Any contractor $1,500 p.a.26  18
17 Dependent personal services7, 15  183 days Any foreign resident No limit 16
20  Public entertainment15  183 days Any foreign resident $1,500 p.a.26  18
18 Teaching4  2 years U.S. educational institution No limit 22
19 Studying and training:    
   Remittances or allowances No limit Any foreign resident27  No limit 21(1)
Indonesia 15 Scholarship and fellowship grant 5 years Any U.S. or foreign resident5  No limit 19(1)
16 Independent personal services22  119 days Any contractor No limit 15
20  Public entertainment43  No limit Any contractor $2,000 p.a.25  17
17 Dependent personal services15  119 days Any foreign resident No limit 16
20  Public entertainment43  No limit Any U.S. or foreign resident $2,000 p.a.25  17
18 Teaching4, 39  2 years U.S. educational institution No limit 20
19 Studying and training:    
   Remittances or allowances 5 years Any foreign resident No limit 19(1)
   Compensation during training 5 years Any foreign or U.S. resident $2,000 p.a. 19(1)
   Compensation while gaining experience 12 consec. mo. Any U.S. or foreign resident $7,500 19(2)
Ireland 16 Independent personal services 22  No limit Any contractor No limit 14
20  Public entertainment No limit Any contractor $20,000 p.a.25  17
17 Dependent personal services15, 23  183 days Any foreign resident No limit 15
20  Public entertainment No limit Any U.S. or foreign resident $20,000 p.a.25  17
19 Studying and training:    
   Remittances or allowances10  1 year11  Any foreign resident No limit 20
Israel 15 Scholarship and fellowship grant 5 years Any U.S. or foreign resident5  No limit 24(1)
16 Independent personal services 182 days Any contractor No limit 16
20  Public entertainment No limit Any contractor $400 per day52  18
17 Dependent personal services14, 15  182 days Israeli resident No limit 17
20  Public entertainment No limit Any U.S. or foreign resident $400 per day52  18
18 Teaching4, 37  2 years U.S. educational institution No limit 23
19 Studying and training:    
   Remittances or allowances 5 years Any foreign resident No limit 24(1)
   Compensation during study or training 5 years Any U.S. or foreign resident $3,000 p.a. 24(1)
   Compensation while gaining experience2  12 consec. mo. Israeli resident $7,500 24(2)
   Compensation under U.S.  
   Government program
 1 year U.S. Government or its contractor $10,000 24(3)
Italy (new treaty) 16 Independent personal services 22  No limit Any contractor No limit 14(1)
 20  Public entertainment 90 days Any U.S. or foreign resident $20,000 p.a.25  17
 17 Dependent personal services 15,24  183 days Any foreign resident No limit 15(2)
 20  Public entertainment 90 days Any U.S. or foreign resident $20,000 p.a.25  17
 18 Teaching or research 4  2 years Any U.S. or foreign resident8  No limit 20
 19 Studying and training:    
    Remittances or allowances No limit Any foreign resident No limit 21
Italy (old treaty) 16 Independent personal services7, 22  183 days Any contractor No limit 14
20  Public entertainment 90 days Any contractor $12,000 p.a.25  17(1)
17 Dependent personal services7, 15  183 days Any foreign resident No limit 15
20  Public entertainment 90 days Any U.S. or foreign resident $12,000 p.a.25  17(1)
18 Teaching4  2 years Any U.S. or foreign resident8  No limit 20
19 Studying and training:    
   Remittances or allowances No limit Any foreign resident No limit 21
Jamaica 16 Independent personal services22  89 days Any foreign contractor No limit 14
   89 days Any U.S. contractor $5,000 p.a. 14
20  Public entertainment No limit Any contractor $400 per day or  $5,000 p.a.6  18
17 Dependent personal services15  183 days Any foreign resident $5,000 p.a. 15
20  Public entertainment No limit Any U.S. or foreign resident $400 per day or  $5,000 p.a.6  18
   Directors' fees No limit U.S. resident $400 per day6  16
18 Teaching4, 39  2 years U.S. educational institution No limit 22
19 Studying and training:20     
   Remittances or allowances10  No limit Any foreign resident No limit 21(1)
   Compensation during study 12 consec. mo. Jamaican resident $7,500 p.a. 21(2)
   Compensation while gaining experience2  12 consec. mo. Jamaican resident $7,500 p.a. 21(2)
Japan 16 Independent personal services54     7
20  Public entertainment No limit Any contractor $10,000 p.a.25  16
17 Dependent personal services7, 15  183 days Any foreign resident No limit 14
20  Public entertainment No limit Any U.S. or foreign resident $10,000 p.a.25  16
18 Teaching or research4  2 years Any U.S. educational institution No limit 20
19 Studying and training:    
   Remittances or allowances 1 year11  Any foreign resident No limit 19
Kazakhstan 15 Scholarship or fellowship grant44  5 years31  Any U.S. or foreign resident5  No limit 19
16 Independent personal services22  183 days Any contractor No limit 14
17 Dependent personal services7, 15  183 days Any foreign resident No limit 15
19 Studying and training:4     
   Remittances or allowances 5 years Any foreign resident No limit 19
Korea, South 15 Scholarship or fellowship grant 5 years Any U.S. or foreign resident5  No limit 21(1)
16 Independent personal services22  182 days Any contractor $3,000 p.a. 18
17 Dependent personal services15  182 days Korean resident $3,000 p.a. 19
18 Teaching4  2 years U.S. educational institution No limit 20
19 Studying and training:    
   Remittances or allowances 5 years Any foreign resident No limit 21(1)
   Compensation during training 5 years Any foreign or U.S. resident $2,000 p.a. 21(1)
   Compensation while gaining experience2  1 year Korean resident $5,000 21(2)
   Compensation under U.S.  
   Government program
 1 year U.S. Government or its contractor $10,000 21(3)
Latvia 15 Scholarship or fellowship grants4  5 years Any U.S. or foreign resident5  No limit 20(1)
16 Independent personal services22  183 days Any contractor No limit 14
20  Public entertainment No limit Any contractor $20,00030  17
17 Dependent personal services7, 15  183 days Any foreign resident No limit 15
20  Public entertainment No limit Any U.S. or foreign resident $20,00030  17
19 Studying and training:    
   Remittances or allowances 5 years Any foreign resident No limit 20(1)
   Compensation during training 12 consec. mos. Latvian resident $8,000 20(2)
   5 years Other foreign or U.S. resident $5,000 p.a. 20(1)
   Compensation while gaining experience2  12 consec. mos. Lativan resident $8,000 20(2)
   Compensation under U.S.  
   Government program
 1 year U.S. Government or its contractor $10,000 20(3)
Lithuania 15 Scholarship or fellowship grants4  5 years Any U.S. or foreign resident5  No limit 20(1)
16 Independent personal services22  183 days Any contractor No limit 14
20  Public entertainment No limit Any contractor $20,00030  17
17 Dependent personal services7, 15  183 days Any foreign resident No limit 15
20  Public entertainment No limit Any U.S. or foreign resident $20,00030  17
19 Studying and training:    
   Remittances or allowances 5 years Any foreign resident No limit 20(1)
   Compensation during training 12 consec. mos. Lithuanian resident $8,000 20(2)
   5 years Other foreign or U.S. resident $5,000 p.a. 20(1)
   Compensation while gaining experience2  12 consec. mos. Lithuanian resident $8,000 20(2)
   Compensation under U.S.  
   Government program
 1 year U.S. Government or its contractor $10,000 20(3)
Luxembourg 16 Independent personal services22  No limit Any contractor No limit 15
20  Public entertainment No limit Any contractor $10,000 25  18
17 Dependent personal services15, 24  183 days Any foreign resident No limit 16
20  Public entertainment No limit Any foreign resident $10,00025  18
18 Teaching or research8  2 years Any U.S. or foreign resident No limit 21(2)
19 Studying and training:    
   Remittances or allowances10  2 years11  Any U.S. or foreign resident No limit 21(1)
Mexico 16 Independent personal services 22  183 days Any contractor No limit 14
20  Public entertainment No limit Any contractor $3,000 p.a.30  18
17 Dependent personal services15, 23  183 days Any foreign resident No limit 15
20  Public entertainment No limit Any U.S. or foreign resident $3,000 p.a.30  18
19 Studying and training:    
   Remittances or allowances No limit Any foreign resident No limit 21
Morocco 15 Scholarship or fellowship grant 5 years Any U.S. or foreign resident5  No limit 18
16 Independent personal services12, 22  182 days Any contractor $5,000 14
17 Dependent personal services12, 15  182 days Moroccan resident16  No limit 15
19 Studying and training:    
   Remittances or allowances 5 years Any foreign resident No limit 18
   Compensation during training 5 years U.S. or any foreign resident $2,000 p.a. 18
Netherlands 15 Scholarship or fellowship grant33  3 years Any U.S. or foreign resident5  No limit 22(2)
16 Independent personal services22  No limit Any contractor No limit 15
20  Public entertainment No limit Any contractor $10,000 p.a.25  18
17 Dependent personal services15, 23  183 days Any foreign resident No limit 16
20  Public entertainment 183 days Any foreign resident $10,000 p.a.25  18
18 Teaching4, 34  2 years U.S. educational institution No limit 21(1)
19 Studying and training:33     
   Remittances or allowances No limit Any foreign resident No limit 22(1)
   Compensation while gaining experience No limit Any U.S. or foreign resident $2,000 p.a. 22(1)
   Compensation while recipient of scholarship or  
   fellowship grant
 3 years Any U.S. or foreign resident $2,000 p.a.36  22(2)
New Zealand 16 Independent personal services 22  183 days Any contractor No limit 14
20  Public entertainment 183 days Any contractor $10,00025  17
17 Dependent personal services15  183 days Any foreign resident No limit 15
20  Public entertainment15  183 days Any foreign resident $10,00025  17
19 Studying and training:    
   Remittances or allowances10  No limit Any foreign resident No limit 20
Norway 15 Scholarship or fellowship grant 5 years Any U.S. or foreign resident5  No limit 16(1)
16 Independent personal services22  182 days Any contractor No limit 13
20  Public entertainment 90 days Any contractor $10,000 p.a. 13
17 Dependent personal services 182 days Norwegian resident16  No limit 14
18 Teaching4  2 years U.S. educational institution No limit 15
19 Studying and training:    
   Remittances or allowances 5 years Any foreign resident No limit 16(1)
   Compensation during training 5 years U.S. or any foreign resident $2,000 p.a. 16(1)
   Compensation while gaining experience2  12 consec. mo. Norwegian resident $5,000 16(2)
   Compensation under U.S.  
   Government program
 1 year U.S. Government or its contractor $10,000 16(3)
Pakistan 15 Scholarship or fellowship grant No limit Pakistani nonprofit organization No limit XIII(1)
16 Independent personal services14  183 days Pakistani resident contractor No limit XI
17 Dependent personal services14  183 days Pakistani resident No limit XI
18 Teaching 2 years U.S. educational institution No limit XII
19 Studying and training:    
   Remittances or allowances No limit Any foreign resident No limit XIII(1)
   Compensation during training No limit U.S. or any foreign resident $5,000 p.a. XIII(1)
   Compensation while gaining experience2  1 year Pakistani resident $6,000 XIII(2)
   Compensation while under U.S.  
   Government program
 No limit U.S. Government, its contractor, or any
  foreign resident employer
 $10,000 XIII(3)
Philippines 15 Scholarship or fellowship grant 5 years Any U.S. or foreign resident5  No limit 22(1)
16 Independent personal services22  89 days Any foreign contractor No limit 15
   89 days Any U.S. resident $10,000 p.a. 15
20  Public entertainment No limit Any contractor $100 per day or  $3,000 p.a. 17
17 Dependent personal services15  89 days Any Philippines resident16  No limit 16
20  Public entertainment No limit Any U.S. or foreign resident $100 per day or  $3,000 p.a. 17
18 Teaching4, 38  2 years U.S. educational institution No limit 21
19 Studying and training: 
   Remittances or allowances 5 years Any foreign resident No limit 22(1)
   Compensation during study 5 years Any U.S. or foreign resident $3,000 p.a. 22(1)
   Compensation while gaining experience2  12 consec. mo. Philippines resident $7,500 p.a. 22(2)
   Compensation while under U.S.  
   Government program
 1 year U.S. Government or its contractor $10,000 p.a. 22(3)
Poland 15 Scholarship or fellowship grant 5 years Any U.S. or foreign resident5  No limit 18(1)
16 Independent personal services 182 days Any contractor No limit 15
17 Dependent personal services15  182 days Any foreign resident No limit 16
18 Teaching4  2 years U.S. educational institution No limit 17
19 Studying and training:    
   Remittances or allowances 5 years Any foreign resident No limit 18(1)
   Compensation during training 5 years U.S. or any foreign resident $2,000 p.a. 18(1)
   Compensation while gaining experience2  1 year Polish resident $5,000 18(2)
   Compensation while under U.S.  
   Government program
 1 year U.S. Government or its contractor $10,000 18(3)
Portugal 15 Scholarship or fellowship grant  5 years Any U.S. or foreign resident5  No limit 23(1)
16 Independent personal services22  182 days Any contractor No limit 15
20  Public entertainment No limit Any contractor $10,000 p.a.30  19
17 Dependent personal services7, 15  183 days Any foreign resident No limit 16
20  Public entertainment No limit Any U.S. or foreign resident $10,000 p.a.30  19
18 Teaching4, 41  2 years U.S. educational institution No limit 22
19 Studying and training:4     
   Remittances or allowances 5 years Any foreign resident No limit 23(1)
   Compensation during study or training 12 consec. mos. Portuguese resident $8,000 23(2)
   5 years Other foreign or U.S. resident $5,000 p.a. 23(1)
   Compensation while gaining experience2  12 consec. mos. Portuguese resident $8,000 23(2)
Romania 15 Scholarship or fellowship grant 5 years Any U.S. or foreign resident5  No limit 20(1)
16 Independent personal services49  182 days Any contractor No limit 14
20  Public entertainment 90 days Any contractor $3,000 14
17 Dependent personal services15  182 days Romanian resident No limit 15
20  Public entertainment 89 days Romanian resident $2,999.99 15
18 Teaching4  2 years U.S. educational institution No limit 19
19 Studying and training:    
   Remittances or allowances 5 years Any foreign resident No limit 20(1)
   Compensation during training 5 years U.S. or any foreign resident $2,000 p.a. 20(1)
   Compensation while gaining experience2  1 year Romanian resident $5,000 20(2)
   Compensation while under U.S.  
   Government program
 1 year U.S. Government or its contractor $10,000 20(3)
Russia 15 Scholarship or fellowship grant44  5 years31  Any U.S. or foreign resident5  No limit 18
16 Independent personal services22  183 days Any contractor No limit 13
17 Dependent personal services7, 15, 32  183 days Any foreign resident No limit 14
19 Studying and training:4     
   Remittances 5 years31  Any foreign resident No limit 18
Slovak Republic 15 Scholarship or fellowship grant 5 years Any U.S. or foreign resident5  No limit 21(1)
16 Independent personal services22  183 days Any contractor No limit 14
20  Public entertainment 183 days Any contractor $20,000 p.a.30  18
17 Dependent personal services15, 24  183 days Any foreign resident No limit 15
20  Public entertainment 183 days Any foreign resident $20,000 p.a.30  18
18 Teaching4, 35  2 years Any U.S. educational or
 research institution
 No limit 21(5)
19 Studying and training:    
   Remittances or allowances 5 years Any foreign resident No limit 21(1)
   Compensation during training 5 years Any U.S. or any foreign resident $5,000 p.a. 21(1)
   Compensation while gaining experience2  12 consec. mos. Slovak resident $8,000 21(2)
   Compensation while under U.S.  
   Government program
 1 year U.S. Government $10,000 21(3)
Slovenia 15 Scholarship or fellowship grant4  5 years47  Any U.S. or foreign resident5  No limit 20(1)
16 Independent personal services22  No limit Any contractor No limit 14
20  Public entertainment No limit Any contractor $15,000 p.a.51  17
17 Dependent personal services15, 24  183 days Any foreign resident No limit 15
20  Public entertainment No limit Any U.S. or foreign resident $15,000 p.a.51  17
18 Teaching or research4  2 years48  Any U.S. or foreign resident No limit 20(3)
19 Studying and training:4     
   Remittances or allowances 5 years47  Any foreign resident No limit 20(1)
   Compensation during training 12 mos. Slovenian resident $8,000 20(2)
   5 years47  Other foreign or U.S. resident $5,000 p.a. 20(1)
   Compensation while gaining experience2  12 mos. Slovenian resident $8,000 20(2)
South Africa 16 Independent personal services 22  183 days Any contractor No limit 14
20  Public entertainment No limit Any contractor $7,50030  17
17 Dependent personal services15, 24  183 days Any foreign resident No limit 15
20  Public entertainment No limit Any U.S. or foreign resident $7,500 30  17
19 Studying and training:    
   Remittances or allowances10  1 year11  Any foreign resident No limit 20
Spain 15 Scholarship or fellowship grant 5 years Any U.S. or foreign resident5  No limit 22(1)
16 Independent personal services22  No limit Any contractor No limit 15
20  Public entertainment No limit Any contractor $10,000 p.a.30  19
17 Dependent personal services15  183 days Any foreign resident No limit 16
20  Public entertainment No limit Any U.S. or foreign resident $10,000 p.a.30  19
19 Studying and training:4     
   Remittances or allowances 5 years Any foreign resident No limit 22(1)
   Compensation during training 5 years Any U.S. or foreign resident $5,000 p.a. 22(1)
   Compensation while gaining experience2  12 consec. mo. Spanish resident $8,000 22(2)
Sri Lanka 16 Independent personal services 22, 24  183 days Any contractor No limit 15
20  Public entertainment22  183 days Any contractor $6,000 p.a.51  18
17 Dependent personal services15, 24  183 days Any foreign resident No limit 16
20  Public entertainment15  183 days Any foreign resident $6,000 p.a.51  18
19 Studying and training:    
   Remittances or allowances10  No limit Any foreign resident No limit 21(1)
   Compensation while gaining experience2  1 year Sri Lankan resident55  $6,000 21(2)
Sweden 16 Independent personal services 22  No limit Any contractor No limit 14
20  Public entertainment No limit Any contractor $6,00042  18
17 Dependent personal services15, 23  183 days Any foreign resident No limit 15
20  Public entertainment No limit Any U.S. or foreign resident $6,00042  18
19 Studying and training:    
   Remittances or allowances 10  No limit Any foreign resident No limit 21
Switzerland 16 Independent personal services 22  No limit Any contractor No limit 14
20  Public entertainment No limit Any contractor $10,00025  17
17 Dependent personal services7, 15  183 days Any foreign resident No limit 15
20  Public entertainment No limit Any U.S. or foreign resident $10,00025  17
19 Studying and training:    
   Remittances or allowances 10  No limit Any foreign resident No limit 20
Thailand 15 Scholarship or fellowship grant 5 years Any U.S. or foreign resident5  No limit 22(1)
16 Independent personal services22  89 days Any U.S. resident $10,000 15
   89 days Any foreign contractor No limit45  15
20  Public entertainment No limit Any contractor $100 per day or  $3,000 p.a.9  19
17 Dependent personal services15, 23  183 days Any foreign resident No limit 16
20  Public entertainment No limit Any U.S. or foreign resident $100 per day or  $3,000 p.a.9  19
18 Teaching or research4, 38  2 years Any U.S. or foreign resident No limit 23
19 Studying and training:    
   Remittances or allowances 5 years Any foreign resident No limit 22(1)
   Compensation during training 5 years. Any U.S. or foreign resident $3,000 p.a. 22(1)
   Compensation while gaining experience2  12 consec. mos. Thai resident $7,500 22(2)
   Compensation under U.S.  
   Government program
 1 year U.S. Government $10,000 22(3)
Trinidad and Tobago 15 Scholarship or fellowship grant 5 years Any U.S. or foreign resident5  No limit 19(1)
16 Independent personal services13  183 days Any foreign resident contractor No limit 17
   183 days Any U.S. contractor $3,0006  17
17 Dependent personal services13  183 days Any foreign resident No limit 17
  183 days Any U.S. resident $3,0006  17
18 Teaching4  2 years U.S. educational institution or U.S.  Government No limit 18
19 Studying and training:    
   Remittances or allowances 5 years Any foreign resident No limit 19(1)
   Compensation during training 5 years.  U.S. or any foreign resident $2,000 p.a.6  19(1)
   Compensation during professional training 5 years  U.S. or any foreign resident $5,000 p.a.6  19(1)
   Compensation while gaining experience2  1 year Trinidad–Tobago resident $5,0006  19(2)
   Compensation under U.S.  
   Government program
 1 year U.S. Government or its contractor $10,0006  19(3)
Tunisia 15 Scholarship and fellowship grant10  5 years Any U.S. or foreign resident5  No limit 20
16 Independent personal services22  183 days U.S. resident contractor $7,500 p.a. 14
20  Public entertainment No limit Any contractor $7,500 p.a.25  17
17 Dependent personal services15  183 days Any foreign resident No limit 15
20  Public entertainment No limit Any U.S. or foreign resident $7,500 p.a.25  17
19 Studying and training:10     
   Remittances or allowances 5 years Any foreign resident No limit 20
   Compensation during training 5 years Any U.S. or foreign resident $4,000 p.a. 20
Turkey 16 Independent personal services22  183 days Any contractor No limit 14
20  Public entertainment46  No limit Any contractor $3,000 53  17
17 Dependent personal services15, 24  183 days Any foreign resident No limit 15
20  Public entertainment46  No limit Any U.S. or foreign resident $3,00053  17
18 Teaching or research 2 years Any foreign resident No limit 20(2)
19 Studying and training:    
   Remittances or allowances10  No limit Any foreign resident No limit 20(1)
Ukraine 15 Scholarship or fellowship grant44  5 years31  Any U.S. or foreign resident5  No limit 20
16 Independent personal services22, 50  No limit Any contractor No limit 14
17 Dependent personal services15, 23, 50  183 days Any foreign resident No limit 15
19 Studying and training:    
   Remittances or allowances10  5 years31  Any foreign resident No limit 20
United Kingdom 16 Independent personal services7,54     7
20  Public entertainment No limit Any contractor $20,000 p.a.25  16
17 Dependent personal services15, 24  183 days Any foreign resident No limit 14
20  Public entertainment No limit Any U.S. or foreign resident $20,000 p.a.25  16
18 Teaching or research4  2 years Any U.S. educational institution No limit 20A
19 Studying and training:    
   Remittances or allowances10  No limit57  Any foreign resident No limit 20
Venezuela 15 Scholarship or fellowship grants4  5 years47  Any U.S. or foreign resident5  No limit 21(1)
16 Independent personal services22, 24  No limit Any contractor No limit 14
20  Public entertainment No limit Any contractor $6,00030  18
17 Dependent personal services15, 24  183 days Any foreign resident No limit 15
20  Public entertainment No limit Any U.S. or foreign resident $6,00030  18
18 Teaching4  2 years48  Any U.S. or foreign resident No limit 21(3)
19 Studying and training:4     
   Remittances or allowances 5 years47  Any foreign resident No limit 21(1)
   Compensation during training 12 mos. Venezuelan resident $8,000 21(2)
   5 years47  Other foreign or U.S. resident $5,000 p.a. 21(1)
   Compensation while gaining experience2  12 mos. Venezuelan resident $8,000 21(2)
1 Refers to income code numbers under which the income is reported on Forms 1042-S. Personal services must be performed by a nonresident alien individual who is a resident of the specified treaty country.
2 Applies only if training or experience is received from a person other than alien's employer.
3 Employment with a team which participates in a league with regularly scheduled games in both countries is covered under the provisions for dependent personal services.
4 Does not apply to compensation for research work primarily for private benefit.
5 Grant must be from a nonprofit organization. In many cases, the exemption also applies to amounts from either the U.S. or foreign government. For Indonesia and the Netherlands, the exemption also applies if the amount is awarded under a technical assistance program entered into by the United States or the foreign government, or its political subdivisions or local authorities.
6 Reimbursed expenses are not taken into account in figuring any maximum compensation to which the exemption applies. For Japan and Trinidad and Tobago, only reimbursed travel expenses are disregarded in figuring the maximum compensation.
7 Does not apply to fees paid to a director of a U.S. corporation.
8 Does not apply to compensation for research work for other than the U.S. educational institution (or medical facility that is primarily publicly funded in the case of Italy) involved.
9 Exemption does not apply if gross receipts exceed this amount. Income is fully exempt if visit to the United States is substantially supported by public funds of the treaty country or its political subdivisions or local authorities.
10 Applies only to full-time student or trainee.
11 The time limit pertains only to an apprentice or business trainee.
12 Does not apply to compensation paid to public entertainers (actors, artists, musicians, athletes, etc.).
13 Does not apply to compensation paid to public entertainers that is more than $100 a day.
14 Exemption applies only if the compensation is subject to tax in the country of residence.
15 The exemption does not apply if the employee's compensation is borne by a permanent establishment (or in some cases a fixed base) that the employer has in the United States.
16 The exemption also applies if the employer is a permanent establishment in the treaty country but is not a resident of the treaty country.
17 This exemption does not apply in certain cases if the employee is a substantial owner of that employer and the employer is engaged in certain defined activities.
18 The exemption is also extended to journalists and correspondents who are temporarily in the U.S. for periods not longer than 2 years and who receive compensation from abroad.
19 Also exempt are amounts of up to $10,000 received from U.S. sources to provide ordinary living expenses. For students, the amount will be less than $10,000, determined on a case by case basis.
20 A student or trainee may choose to be treated as a U.S. resident for tax purposes. If the choice is made, it may not be changed without the consent of the U.S. competent authority.
21 Amounts received in excess of a reasonable fixed amount payable to all directors for attending meetings in the United States are taxable.
22 Exemption does not apply to the extent income is attributable to the recipient's fixed U.S. base. For residents of Korea and Norway, the fixed base must be maintained for more than 182 days; for residents of Morocco, the fixed base must be maintained for more than 89 days.
23 Fees paid to a resident of the treaty country for services as a director of a U.S. corporation are subject to U.S. tax, unless the services are performed in the country of residence.
24 Fees paid to a resident of the treaty country for services performed in the United States as a director of a U.S. corporation are subject to U.S. tax.
25 Exemption does not apply if gross receipts (including reimbursements) exceed this amount.
26 Exemption does not apply if net income exceeds this amount.
27 Exemption does not apply to payments borne by a permanent establishment in the United States or paid by a U.S. citizen or resident or the federal, state, or local government.
28 Exemption does not apply if compensation exceeds this amount.
29 The exemption applies only to income from activities performed under special cultural exchange programs agreed to by the U.S. and Chinese governments.
30 Exemption does not apply if gross receipts (or compensation for Portugal), including reimbursements, exceed this amount. Income is fully exempt if visit to the United States is substantially supported by public funds of the treaty country or its political subdivisions or local authorities.
31 The 5-year limit pertains only to training or research.
32 Compensation from employment directly connected with a place of business that is not a permanent establishment is exempt if the alien is present in the United States for a period not exceeding 12 consecutive months. Compensation for technical services directly connected with the application of a right or property giving rise to a royalty is exempt if the services are provided as part of a contract granting the use of the right or property.
33 Exemption does not apply if, during the immediately preceding period, the individual claimed the benefits of Article 21.
34 Exemption does not apply if, during the immediately preceding period, the individual claimed the benefits of Article 22.
35 Exemption does not apply if the individual either (a) claimed the benefit of Article 21(5) during a previous visit, or (b) during the immediately preceding period, claimed the benefit of Article 21(1), (2), or (3).
36 Exemption applies only to compensation for personal services performed in connection with, or incidental to, the individual's study, research, or training.
37 Exemption does not apply if, during the immediately preceding period, the individual claimed the benefits of Article 24(1).
38 Exemption does not apply if, during the immediately preceding period, the individual claimed the benefits of Article 22(1).
39 Exemption does not apply if the individual previously claimed the benefit of this Article.
40 The combined period of benefits under Articles 20 and 21(1) cannot exceed 5 years.
41 Exemption does not apply if the individual either (a) previously claimed the benefit of this Article, or (b) during the immediately preceding period, claimed the benefit of Article 23. The benefits under Articles 22 and 23 cannot be claimed at the same time.
42 Exemption does not apply if gross receipts (including reimbursements) exceed this amount during any 12-month period.
43 This provision does not apply if the competent authority of the treaty country certifies that the visit is substantially supported by that treaty country.
44 Applies to grants, allowances, and other similar payments received for studying or doing research.
45 A $10,000 limit applies if the expense is borne by a permanent establishment or a fixed base in the United States.
46 This provision does not apply if these activities are substantially supported by a nonprofit organization or by public funds of the treaty country or its political subdivisions or local authorities.
47 Applies to any additional period that a full-time student needs to complete the educational requirements as a candidate for a postgraduate or professional degree from a recognized educational institution.
48 The combined benefit for teaching cannot exceed 5 years.
49 Exemption does not apply if the recipient maintains a permanent establishment in the U.S. with which the income is effectively connected.
50 The exemption does not apply to income received for performing services in the United States as an entertainer or a sportsman. However, this income is exempt for U.S. income tax if the visit is (a) substantially supported by public funds of Ukraine, its political subdivisions, or local authorities, or (b) made under a specific arrangement agreed to by the governments of the treaty countries.
51 Exemption does not apply if gross receipts, including reimbursements, exceed this amount during the year. Income is fully exempt if visit is wholly or mainly supported by public funds of one or both of the treaty countries or their political subdivisions or local authorities.
52 If the compensation exceeds $400 per day, the entertainer may be taxed on the full amount. If the individual receives a fixed amount for more than one performance, the amount is prorated over the number of days the individual performs the services (including rehearsals).
53 Exemption does not apply if gross receipts exceed this amount.
54 Treated as business profits under Article 7 (VII) of the treaty.
55 Applies also to a participant in a program sponsored by the U.S. Government or an international organization.
56 Exemption does not apply if during the immediately preceding period, the individual claimed the benefit of Article 20(2), (3), or (4).
57 Exemption applies to a business apprentice (trainee) only for a period not exceeding 1 year (2 years for Belgium and Bulgaria) from the date of arrival in the United States.