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IRS.gov Website
Publication 515
taxmap/pubs/p515-011.htm#en_us_publink1000225127

Tax Treaty Tables(p38)

rule
The United States has income tax treaties (or conventions) with a number of foreign countries under which residents (sometimes limited to citizens) of those countries are taxed at a reduced rate or are exempt from U.S. income taxes on certain income received from within the United States.
Income that is exempt under a treaty is not subject to withholding at source under the statutory rules discussed in this publication.
taxmap/pubs/p515-011.htm#en_us_publink1000225128

Three tables follow:(p38)

rule
taxmap/pubs/p515-011.htm#en_us_publink1000225129
Table 1(p38)
lists the withholding rates on income other than personal service income.
taxmap/pubs/p515-011.htm#en_us_publink1000225130
Table 2(p38)
lists the different types of personal service income that are entitled to an exemption from, or reduction in, withholding.
taxmap/pubs/p515-011.htm#en_us_publink1000225131
Table 3(p38)
shows the effective dates and where the full text of each treaty and protocol may be found in the Cumulative Bulletins if it has been published.
EIC
These tables are not meant to be a complete guide to all provisions of every income tax treaty. For detailed information, you must consult the provisions of the tax treaty that apply to the country of the nonresident alien to whom you are making payment.
You can obtain the full text of these treaties at IRS.gov.

Table 1. Withholding Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties—For Withholding in 2013

▶Taxpayers must meet the limitation on benefits provisions in the treaty, if any, to qualify for reduced withholding rates.
▶In most cases, the Business Profits article, rather than a reduced withholding tax rate, applies if the income is attributable to a permanent establishment of the taxpayer in the United States.
Income Code Number 16714
  Interest Dividends 
NameCodePaid by U.S. Obligors— GeneralPaid by U.S. Corporations—GeneralaQualifying for Direct Dividend Ratea, bPensions and Annuities d
AustraliaAS10 g,k,nn15 mm 5 mm,oo 0
AustriaAU 0 g,jj15 w 5 w 0
BangladeshBG10 g,bb,jj15 mm10 mm 0 f,q
BarbadosBB 5 15 w 5 w 0 f
Belgium BE 0 g,jj15 dd,mm 5 dd,mm,oo 0 f
Bulgaria BU 5 g,dd,jj,nn10 dd,mm 5 dd,mm 0 f
CanadaCA 0 g,jj15 mm 5 mm15
China, People's Rep. ofCH10 10 10  0 t
Comm. of Independent States* 0 n303030
CyprusCY10 nn15  5  0 f
Czech RepublicEZ 0 g15 w 5 w 0 f
DenmarkDA 0 g,kk15 dd,mm 5 dd,mm,oo30 c,t
EgyptEG15 15  5  0 f
EstoniaEN10 g,kk15 w 5 w 0 f
FinlandFI 0 g,kk15 dd,mm 5 dd,mm,oo 0 f
FranceFR 0 g,k15 mm 5 mm,oo 30 t
GermanyGM 0 g,jj15 dd,mm 5 dd,mm,oo 0 f
GreeceGR 0 r30 30  0
HungaryHU 0 15  5  0 t
IcelandIC 0 g,kk15 dd,mm 5 dd,mm 0
IndiaIN15 z25 w15 w 0 f
IndonesiaID10 15 10 15 q
IrelandEI 0 g,k15 mm 5 mm 0 f
IsraelIS171/2 z 25 w121/2 w  0 f
Italy IT10 g,h15 mm 5 mm 0 f
JamaicaJM121/2 15 10  0 f,p
JapanJA10 e,g,dd,ee10 dd,ee,mm  5 dd,ee,mm,oo 0
KazakhstanKZ10 g15 ff 5 ff 0 f
Korea, SouthKS12 15 10  0 f
LatviaLG10 g,kk15 w 5 w 0 f
 * Those countries to which the U.S.-U.S.S.R. income tax treaty still applies: Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan.

Table 1.Withholding Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties—For Withholding in 2013

▶Taxpayers must meet the limitation on benefits provisions in the treaty, if any, to qualify for reduced withholding rates.
▶In most cases, the Business Profits article, rather than a reduced withholding tax rate, applies if the income is attributable to a permanent establishment of the taxpayer in the United States.
Income Code Number 10 1112
   Royalties
NameCodeIndustrial EquipmentKnow-How/ Other Industrial RoyaltiesPatentsFilm & TVCopyrights
AustraliaAS30 u 5  5  5  5
AustriaAU30 u 0  0 10 0
BangladeshBG30 u10 10 10 10
BarbadosBB30 u 5  5  5  5
Belgium BE30 u 0  0  0  0
Bulgaria BU30 u 5  5  5  5
CanadaCA30 u 0  0 10 0
China, People's Rep. ofCH10 v10 10 10 10
Comm. of Independent States 0 0 0 0 0
CyprusCY30 u 0  0  0  0
Czech RepublicEZ10 10 10  0  0
DenmarkDA30 u 0  0  0  0
EgyptEG30 u30 u15  0 15
EstoniaEN 5 10 10 10 10
FinlandFI 30 u 0  0  0  0
FranceFR30 u 0  0  0  0
GermanyGM30 u 0  0  0 0
GreeceGR 0  0  0 30 u 0
HungaryHU30 u 0  0  0  0
IcelandIC30 u 5  0  5  0
IndiaIN10 15 15 15 15
IndonesiaID10 10 10 10 10
IrelandEI30 u 0  0  0  0
IsraelIS30 u15 u15 10 10
Italy IT 5  8  8  8  0
JamaicaJM30 u10 10 10 10
JapanJA30 u 0 ee 0 ee 0 ee 0 ee
KazakhstanKZ10 10 10 10 10
Korea, SouthKS30 u15 15 10 10
LatviaLG 5 10 10 10 10

Table 1.Withholding Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties—For Withholding in 2013

▶Taxpayers must meet the limitation on benefits provisions in the treaty, if any, to qualify for reduced withholding rates.
▶In most cases, the Business Profits article, rather than a reduced withholding tax rate, applies if the income is attributable to a permanent establishment of the taxpayer in the United States.
Income Code Number 16714
  Interest Dividends 
NameCodePaid by U.S. Obligors— GeneralPaid by U.S. Corporations—GeneralaQualifying for Direct Dividend Ratea,bPensions and Annuities
LithuaniaLH10 g,kk15 w 5 w 0 f
LuxembourgLU 0 g,k15 w 5 w 0
MaltaMT10 g,jj15 dd,mm 5 dd,mm 0 f
MexicoMX15 g,dd,ee,hh10 dd,mm 5 dd,mm,oo 0
MoroccoMO15 15 10  0 f
NetherlandsNL 0 g15 pp 5 gg,oo,pp 0 f,pp
New ZealandNZ10 g,jj,nn15 mm 5 mm,oo 0
NorwayNO10 z15 15  0 f
PakistanPK303015  0 j
PhilippinesRP15 25 20 30 q
PolandPL 0 15  5 30
PortugalPO10 g,k15 w 5 w 0 f
RomaniaRO10 10 10  0 f
RussiaRS 0 g10 ff 5 ff 0 t
Slovak RepublicLO 0 g15 w 5 w 0 f
SloveniaSI 5 g15 mm 5 mm 0 f
South AfricaSF 0 g,jj15 w 5 w15 l
SpainSP10 15 w10 w 0 f
Sri LankaCE10 g,jj15 gg15 gg 0 t
SwedenSW 0 g15 dd,mm 5 dd,mm,oo 0
SwitzerlandSZ 0 g,jj15 w 5 w 0
ThailandTH15 g,z15 w10 w 0 f
Trinidad & TobagoTD303030 0 f
TunisiaTS15 20 w14 w 0 f
TurkeyTU15 g, m,z20 w15 w 0
UkraineUP 0 g15 ff 5 ff 0
United KingdomUK 0 g,ee,kk15 ee,mm 5 ee,mm,oo 0 f
VenezuelaVE10 g,kk,ll15 mm 5 mm 0 t
Other Countries 30303030

Table 1. Withholding Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties—For Withholding in 2013

▶Taxpayers must meet the limitation on benefits provisions in the treaty, if any, to qualify for reduced withholding rates.
▶In most cases, the Business Profits article, rather than a reduced withholding tax rate, applies if the income is attributable to a permanent establishment of the taxpayer in the United States.
Income Code Number 101112
   Royalties
NameCodeIndustrial EquipmentKnow-how/ Other Industrial RoyaltiesPatentsFilm & TVCopyrights
LithuaniaLH 5 10 10 10 10
LuxembourgLU30 u 0  0  0  0
MaltaMT30 u10 10 10 10
MexicoMX10 10 10 10 10
MoroccoMO30 u10 10 10 10
NetherlandsNL30 u 0  0  0  0
New ZealandNZ30 u 5  5  5  5
NorwayNO30 u 0  0  0  0
PakistanPK30 u 0  0 30 u 0
PhilippinesRP30 u15 15 15 15
PolandPL30 u10 10 10 10
PortugalPO10 10 10 10 10
RomaniaRO30 u15 15 10 10
RussiaRS30 u 0  0  0  0
Slovak RepublicLO10 10 10  0  0
SloveniaSI30 u 5  5  5  5
South AfricaSF30 u 0 0  0  0
SpainSP 8 10 10  8  5 aa
Sri LankaCE30 u,y10 10 10 10
SwedenSW30 u 0  0  0  0
SwitzerlandSZ30 u 0  0 30 u 0
ThailandTH 8 15 15  5  5
Trinidad & TobagoTD30 u15 1530 u 0 cc
TunisiaTS10 15 15 15 15
TurkeyTU 5 10 10 10 10
UkraineUP30 u10 1010 10
United KingdomUK30 u 0 ee 0 ee 0 ee 0 ee
VenezuelaVE 5 10 10 10 10
Other Countries 3030303030
aNo U.S. tax is imposed on a percentage of any dividend paid by a U.S. corporation in existence on January 1, 2011, that received at least 80% of its gross income from an active foreign business for the 3-year period before the dividend is declared. (See sections 871(i)(2)(B) and 881(d) of the Internal Revenue Code.)
bThe 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).
cIn most cases, if the person was receiving pension distributions before March 31, 2000, the distributions continue to be exempt from U.S. tax.
dIn most cases, this rate applies only to pensions not paid by a government. See specific treaty rules for government pensions.
eInterest is exempt if (a) paid to certain financial institutions or (b) paid on indebtedness from the sale on credit of equipment or merchandise.
fIncludes alimony.
gExemption or reduced rate does not apply to an excess inclusion for a residual interest in a real estate mortgage investment conduit (REMIC).
hInterest 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 property is exempt.
iThe rate is 5% for trademarks and any information for rentals of industrial, commercial, or scientific equipment.
jExemption 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.
kThe rate is 15% for interest determined with reference to the profits of the issuer or one of its associated enterprises.
lAnnuities purchased while the annuitant was not a resident of the United States are not taxable. The reduced rate applies if the distribution is not subject to a penalty for early withdrawal.
mContingent interest that does not qualify as portfolio interest is treated as a dividend and is subject to the rate under column 6 or 7.
nThe 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.
oThe exemption applies only to gains from the sale or other disposition of property acquired by gift or inheritance.
pThe exemption does not apply if the applicable past employment was performed in the United states while such person was a resident of the United States, or if the annuity was purchased in the United States while such person was a resident of the United States.
qAnnuities paid in return for other than the recipient's services are exempt. For Bangladesh, exemption does not apply to annuity received for services rendered.
rExemption does not apply to such interest paid by a U.S. corporation to a Greek corporation controlling, directly or indirectly, more than 50 percent of the entire voting power in the paying corporation.
sThe rate for royalties with respect to tangible personal property is 7%.
tDoes not apply to annuities. For Denmark, annuities are exempt.
uDepending on the facts, the rate may be determined by either the Business Profits article or the Other Income article.
vTax imposed on 70% of gross royalties for rentals of industrial, commercial, or scientific equipment.
wThe 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, Thailand, and Tunisia) in the REIT.
xRoyalties not taxed at the 5% or 8% rate are taxed at a 10% rate, unless the royalty is attributable to a permanent establishment of the taxpayer in the United States.
yThe rate is 5% for the rental of tangible personal property.
zThe rate is 10% if the interest is paid on a loan granted by a bank or similar financial institution. For Norway, the interest described in the preceding sentences is exempt. For Thailand, the 10% rate also applies to interest from an arm's length sale on credit of equipment, merchandise, or services.
aaThe rate is 8% for copyrights of scientific work.
bbThe 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.
ccThe rate is 15% for copyrights of scientific work.
ddAmounts 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 dividends paid by a REIT only if the conditions in footnote mm 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.
eeExemption or reduced rate does not apply to amount paid under, or as part of, a conduit arrangement.
ffThe 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.
ggThe 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.
hhThe 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.
iiThe 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.
jjThe rate is 15% (10% for Bulgaria; 30% for Austria, Germany and Switzerland) for contingent interest that does not qualify as portfolio interest. In most cases, this is interest based on receipts, sales, income, or changes in the value of property.
kkThe 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.
llThe rate is 4.95% if the interest is beneficially owned by a financial institution (including an insurance company).
mmThe 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 some cases) 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.
nnInterest received by a financial institution is exempt. In some cases, the exemption does not apply if the interest is paid as part of an arrangement involving back-to-back loans or other arrangement that is economically equivalent and intended to have a similar effect to back-to-back loans.
ooDividends received from an 80%-owned corporate subsidiary are exempt if certain conditions are met. For Japan, dividends received from a more than 50% owned corporate subsidiary are exempt if certain conditions are met.
ppThe 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 holding not more than a 25% 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, or (d) a Dutch belegginginstelling.
  

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 22
(3)
Maximum Presence
in U.S.
(4)
Required Employer or Payer
(5)
Maximum
Amount of
Compensation
(6)
Treaty Article Citation
(7)
Australia16 Independent personal services7 183 days Any contractor No limit  14
17  Dependent personal services17 183 days Any foreign resident No limit 15
42   Public entertainment No limit Any U.S. or foreign resident $10,000 p.a. 25 17
19  Studying and training:    
   Remittances or allowances11  No limit Any foreign resident No limit 20
Austria16 Independent personal services7 No limit Any contractor No limit 14
17 Dependent personal services17 183 days Any foreign resident No limit 15
42 Public entertainment No limit Any U.S. or foreign resident $20,000 p.a.25 17
19 Studying and training:    
   Remittances or allowances11  3 years45 Any foreign resident No limit 20
Bangladesh15 Scholarship or fellowship grant4 2 years45 Any U.S. or foreign resident5 No limit 21(2)
16 Independent personal services7 183 days Any contractor No limit 15
17 Dependent personal services17 183 days Any foreign resident No limit 16
42 Public entertainment No limit Any contractor $10,000 p.a. 30 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 years45 Any foreign resident No limit 21(2)
   Compensation during study or training 2 years45 Any U.S. or foreign resident $8,000 p.a. 21(2)
Barbados16 Independent personal services7, 8 89 days Any foreign contractor No limit 14
   89 days Any U.S. contractor $5,000 p.a. 14
17 Dependent personal services8, 17 183 days Any foreign resident $5,000 p.a. 15
42 Public entertainment No limit Any U.S. or foreign resident $250 per day or  $4,000 p.a.6, 50 17
19 Studying and training:23    
   Remittances or allowances11  No limit Any foreign resident No limit 20
Belgium 16 Independent personal services53   7
17 Dependent personal services12, 17 183 days Any foreign resident No limit 14
42 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:11    
   Remittances or allowances  2 years45 Any foreign resident No limit 19(1)(a)
   Compensation during study or training 2 years45 Any U.S. or foreign resident $9,000 p.a. 19(1)(b)
  Category of Personal Services    
Country
(1)
Code1
(2)
Purpose 22
(3)
Maximum Presence
in U.S.
(4)
Required Employer or Payer
(5)
Maximum
Amount of
Compensation
(6)
Treaty Article Citation
(7)
Bulgaria 16 Independent personal services53    7
17 Dependent personal services8, 17 183 days Any foreign resident No limit 14
42 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:11    
   Remittances or allowances  2 years45 Any foreign resident No limit 19(1)(a)
   Compensation during study or training 2 years45 Any U.S. or foreign resident $9,000 p.a. 19(1)(b)
Canada16 Independent personal services53    VII
17 Dependent personal services No limit Any U.S. or foreign resident $10,000  XV
   183 days Any foreign resident17 No limit13 XV
42 Public entertainment54 No limit Any U.S. or foreign resident $15,000 p.a.25 XVI
19 Studying and training:    
   Remittances or allowances11  No limit52 Any foreign resident No limit XX
China,
 People's Rep. of
15 Scholarship or fellowship grant15 No specific limit Any U.S. or foreign resident5 No limit 20(b)
16 Independent personal services7 183 days Any contractor No limit 13
17 Dependent personal services8, 17 183 days Any foreign resident No limit 14
42 Public entertainment29 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, 20 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 Limited VI(1)
   Compensation while gaining experience 1 year C.I.S. resident No limit21 VI(1)
   Compensation under U.S.  
   Government program
 1 year Any U.S. or foreign resident No limit VI(1)
  Category of Personal Services    
Country
(1)
Code1
(2)
Purpose 22
(3)
Maximum Presence
in U.S.
(4)
Required Employer or Payer
(5)
Maximum
Amount of
Compensation
(6)
Treaty Article Citation
(7)
Cyprus15 Scholarship or fellowship grant 15 Generally, 5  years Any U.S. or foreign resident5 No limit 21(1)
16 Independent personal services7 182 days Any contractor No limit 17
17 Dependent personal services17 182 days Any foreign resident No limit 18
42 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 Republic15 Scholarship or fellowship grant 4, 15 5 years Any U.S. or foreign resident5 No limit 21(1)
16 Independent personal services7 183 days Any contractor No limit 14
17 Dependent personal services8, 17 183 days Any foreign resident No limit 15
42 Public entertainment No limit Any U.S. or 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)
Denmark16 Independent personal services7 No limit Any contractor No limit 14
17 Dependent personal services8, 17 183 days Any foreign resident No limit 15
42 Public entertainment No limit Any U.S. or foreign resident $20,000 p.a.25 17
19 Studying and training:4    
   Remittances or allowances11  3 years45 Any foreign resident No limit 20
  Category of Personal Services    
Country
(1)
Code1
(2)
Purpose 22
(3)
Maximum Presence
in U.S.
(4)
Required Employer or Payer
(5)
Maximum
Amount of
Compensation
(6)
Treaty Article Citation
(7)
Egypt15 Scholarship or fellowship grant15 Generally, 5  years Any U.S. or foreign resident5 No limit 23(1)
16 Independent personal services 89 days Any contractor No limit 15
17 Dependent personal services16, 17 89 days Egyptian resident No limit 16
42 Public entertainment No limit Any U.S. or foreign resident $400 per day46 17
18 Teaching4, 13 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)
Estonia15 Scholarship or fellowship grants4 5 years Any U.S. or foreign resident5 No limit 20(1)
16 Independent personal services7 183 days Any contractor No limit 14
17 Dependent personal services8, 17 183 days Any foreign resident No limit 15
42 Public entertainment No limit Any U.S. or foreign resident $20,000 p.a. 30 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)
Finland16 Independent personal services7 No limit Any contractor No limit 14
17 Dependent personal services17 183 days Any foreign resident No limit 15
42 Public entertainment No limit Any U.S. or foreign resident $20,000 p.a.25 17
19 Studying and training:    
   Remittances or allowances11  No limit Any foreign resident No limit 20
France15 Scholarship or fellowship grant15 5 years43 Any U.S. or foreign resident5 No limit 21(1)
16 Independent personal services7 No limit Any contractor No limit 14
17 Dependent personal services8, 17 183 days Any foreign resident No limit 15
42 Public entertainment No limit Any U.S. or foreign resident $10,000 p.a. 30 17
18 Teaching4, 44 2 years43 U.S. educational or research institution No limit 20
19 Studying and training:4    
   Remittances or allowances  5 years43 Any foreign resident No limit 21(1)
   Compensation during study or training  12 consec. mos. French resident $8,000 21(2)
   5 years43 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)
  Category of Personal Services    
Country
(1)
Code1
(2)
Purpose 22
(3)
Maximum Presence
in U.S.
(4)
Required Employer or Payer
(5)
Maximum
Amount of
Compensation
(6)
Treaty Article Citation
(7)
Germany 15 Scholarship or fellowship grant No limit Any U.S. or foreign resident5 No limit 20(3)
16 Independent personal services53    7
17 Dependent personal services12,17 183 days Any foreign resident No limit 15
42 Public entertainment No limit Any U.S. or foreign resident $20,000 p.a.30 17
18 Teaching4, 55 2 years U.S. educational or research institution No limit 20(1)
19 Studying and training:11    
   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)
Greece16 Independent personal services 183 days Greek resident contractor No limit X
  183 days Other foreign or U.S. resident contractor $10,000 p.a. X
17 Dependent personal services 183 days Greek resident No limit X
   183 days Other foreign or U.S resident $10,000 p.a. 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
Hungary16 Independent personal services7 183 days Any contractor No limit 13
17 Dependent personal services17 183 days Any foreign resident No limit 14
18 Teaching4 2 years U.S. educational institution No limit 17
19 Studying and training:23    
   Remittances or allowances11 No limit Any foreign resident No limit 18(1)
Iceland15 Scholarship or fellowship grant 5 years Any U.S. or foreign resident5 No limit 19(1)
16  Independent personal services53    7
17 Dependent personal services8, 17 183 days Any foreign resident No limit 14
42 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)
  Category of Personal Services    
Country
(1)
Code1
(2)
Purpose 22
(3)
Maximum Presence
in U.S.
(4)
Required Employer or Payer
(5)
Maximum
Amount of
Compensation
(6)
Treaty Article Citation
(7)
India16 Independent personal services7, 8 89 days Any contractor No limit 15
17 Dependent personal services8, 17 183 days Any foreign resident No limit 16
42 Public entertainment No limit Any U.S. or foreign resident $1,500 p.a.26, 50 18
18 Teaching4 2 years U.S. educational institution No limit 22
19 Studying and training:    
   Remittances or allowances  Reasonable  period Any foreign resident27 No limit 21(1)
Indonesia15 Scholarship and fellowship grant15 5 years Any U.S. or foreign resident5 No limit 19(1)
16 Independent personal services7 119 days Any contractor No limit 15
17 Dependent personal services17 119 days Any foreign resident No limit 16
42 Public entertainment No limit Any U.S. or foreign resident $2,000 p.a.25, 50 17
18 Teaching4, 44 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 U.S. or foreign resident $2,000 p.a. 19(1)
   Compensation while gaining experience 12 consec. mo. Any U.S. or foreign resident $7,500 19(2)
Ireland16 Independent personal services7 No limit Any contractor No limit 14
17 Dependent personal services17, 47 183 days Any foreign resident No limit 15
42 Public entertainment No limit Any U.S. or foreign resident $20,000 p.a.25 17
19 Studying and training:    
   Remittances or allowances11  1 year45 Any foreign resident No limit 20
Israel15 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
17 Dependent personal services16, 17 182 days Israeli resident No limit 17
42 Public entertainment No limit Any U.S. or foreign resident $400 per day37 18
18 Teaching4, 39 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 16 Independent personal services 7 No limit Any contractor No limit 14(1)
 17 Dependent personal services 8, 17 183 days Any foreign resident No limit 15(2)
 42 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 resident No limit 20
 19 Studying and training:    
    Remittances or allowances  No limit  Any foreign resident No limit 21
  Category of Personal Services    
Country
(1)
Code1
(2)
Purpose 22
(3)
Maximum Presence
in U.S.
(4)
Required Employer or Payer
(5)
Maximum
Amount of
Compensation
(6)
Treaty Article Citation
(7)
Jamaica16 Independent personal services7 89 days Any foreign contractor No limit 14
   89 days Any U.S. contractor $5,000 p.a. 14
17 Dependent personal services17 183 days Any foreign resident $5,000 p.a. 15
42 Public entertainment  No limit Any U.S. or foreign resident $400 per day or  $5,000 p.a.6 18
18 Teaching4, 44 2 years U.S. educational institution No limit 22
19 Studying and training:23    
   Remittances or allowances11  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)
Japan16 Independent personal services8, 53    7
17 Dependent personal services8, 17 183 days Any foreign resident No limit 14
42 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 year45 Any foreign resident No limit 19
Kazakhstan15 Scholarship or fellowship grant4, 15, 41 5 years31 Any U.S. or foreign resident5 No limit 19
16 Independent personal services7 183 days Any contractor No limit 14
17 Dependent personal services17, 47 183 days Any foreign resident No limit 15
19 Studying and training:4    
   Remittances or allowances 5 years31 Any foreign resident No limit 19
Korea, South15 Scholarship or fellowship grant15 5 years Any U.S. or foreign resident5 No limit 21(1)
16 Independent personal services7 182 days Any contractor $3,000 p.a. 18
17 Dependent personal services17 182 days Korean resident18 $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)
  Category of Personal Services    
Country
(1)
Code1
(2)
Purpose 22
(3)
Maximum Presence
in U.S.
(4)
Required Employer or Payer
(5)
Maximum
Amount of
Compensation
(6)
Treaty Article Citation
(7)
Latvia15 Scholarship or fellowship grants4 5 years Any U.S. or foreign resident5 No limit 20(1)
16 Independent personal services7 183 days Any contractor No limit 14
17 Dependent personal services8, 17 183 days Any foreign resident No limit 15
42 Public entertainment No limit Any U.S. or foreign resident $20,000 p.a. 30 17
19 Studying and training:4    
   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. Latvian resident $8,000 20(2)
   Compensation under U.S.  
   Government program
 1 year U.S. Government or its contractor $10,000 20(3)
Lithuania15 Scholarship or fellowship grants4 5 years Any U.S. or foreign resident5 No limit 20(1)
16 Independent personal services7 183 days Any contractor No limit 14
17 Dependent personal services8, 17 183 days Any foreign resident No limit 15
42 Public entertainment No limit Any U.S. or foreign resident $20,000 p.a. 30 17
19 Studying and training:4    
   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)
Luxembourg16 Independent personal services7 No limit Any contractor No limit 15
17 Dependent personal services12, 17 183 days Any foreign resident No limit 16
42 Public entertainment No limit Any U.S. or foreign resident $10,000 p.a.25 18
18 Teaching or research9 2 years Any U.S. or foreign resident No limit 21(2)
19 Studying and training:    
   Remittances or allowances11  2 years45 Any U.S. or foreign resident No limit 21(1)
Malta16 Independent personal services53    7
17 Dependent personal services12, 17 183 days Any foreign resident No limit 14
42 Public entertainment No limit Any U.S. or foreign resident $20,000 p.a.25 16
19 Studying and training:    
   Remittances or allowances   1 year45 Any foreign resident No limit 20(1)
   Compensation during study or training No limit Any U.S. or foreign resident $9,000 p.a. 20(2)
   Compensation while gaining experience No limit Any U.S. or foreign resident $9,000 p.a. 20
Mexico16 Independent personal services7 182 days Any contractor No limit 14
17 Dependent personal services17, 47 183 days Any foreign resident No limit 15
42 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
  Category of Personal Services    
Country
(1)
Code1
(2)
Purpose 22
(3)
Maximum Presence
in U.S.
(4)
Required Employer or Payer
(5)
Maximum
Amount of
Compensation
(6)
Treaty Article Citation
(7)
Morocco15 Scholarship or fellowship grant15 5 years Any U.S. or foreign resident5 No limit 18
16 Independent personal services7 182 days Any contractor13 $5,000 14
17 Dependent personal services17 182 days Moroccan resident13, 18 No limit 15
19 Studying and training:5    
   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
Netherlands15 Scholarship or fellowship grant15, 33 3 years Any U.S. or foreign resident5 No limit 22(2)
16 Independent personal services7 No limit Any contractor No limit 15
17 Dependent personal services17, 47 183 days Any foreign resident No limit 16
42 Public entertainment No limit Any U.S. or 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  Reasonable  period Any foreign resident No limit 22(1)
   Compensation while gaining experience Reasonable  period Any U.S. or foreign resident $2,000 p.a. 22(1)
   Compensation while recipient of scholarship
    or fellowship grant
 Reasonable  period Any U.S. or foreign resident $2,000 p.a.36 22(2)
New Zealand16 Independent personal services53     7
17 Dependent personal services17 183 days Any foreign resident No limit 15
42 Public entertainment No limit Any U.S. or foreign resident $10,00025 17
19 Studying and training:    
   Remittances or allowances11 No limit Any foreign resident No limit 20
Norway15 Scholarship or fellowship grant15 5 years Any U.S. or foreign resident5 No limit 16(1)
16 Independent personal services7 182 days Any contractor No limit 13
42 Public entertainment 90 days Any contractor $10,000 p.a.28 13
17 Dependent personal services17, 56 182 days Norwegian resident18 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)
  Category of Personal Services    
Country
(1)
Code1
(2)
Purpose 22
(3)
Maximum Presence
in U.S.
(4)
Required Employer or Payer
(5)
Maximum
Amount of
Compensation
(6)
Treaty Article Citation
(7)
Pakistan15 Scholarship or fellowship grant15 No limit Pakistani nonprofit organization No limit XIII(1)
16 Independent personal services16 183 days Pakistani resident contractor No limit XI
17 Dependent personal services16 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)
Philippines15 Scholarship or fellowship grant15 5 years Any U.S. or foreign resident5 No limit 22(1)
16 Independent personal services7 89 days Any foreign contractor No limit 15
   89 days Any U.S. resident $10,000 p.a. 15
17 Dependent personal services17 89 days Any Philippines resident18 No limit 16
42 Public entertainment  No limit Any U.S. or foreign resident $100 per day or  $3,000 p.a.28, 50 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)
Poland15 Scholarship or fellowship grant15 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 services17 182 days Any foreign resident No limit 16
18 Teaching4, 41 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)
Portugal15 Scholarship or fellowship grant15  5 years Any U.S. or foreign resident5 No limit 23(1)
16 Independent personal services7 182 days Any contractor No limit 15
17 Dependent personal services8, 17 183 days Any foreign resident No limit 16
42 Public entertainment No limit Any U.S. or foreign resident $10,000 p.a.30 19
18 Teaching4, 42 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)
  Category of Personal Services    
Country
(1)
Code1
(2)
Purpose 22
(3)
Maximum Presence
in U.S.
(4)
Required Employer or Payer
(5)
Maximum
Amount of
Compensation
(6)
Treaty Article Citation
(7)
Romania15 Scholarship or fellowship grant15 5 years Any U.S. or foreign resident5 No limit 20(1)
16 Independent personal services 182 days Any contractor No limit 14
42  Public entertainment 90 days Any contractor $3,000 p.a.28 14
17 Dependent personal services17 182 days Romanian resident18 No limit 15
42  Public entertainment 89 days Any U.S. or foreign resident $2,999.99 p.a.28 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)
Russia15 Scholarship or fellowship grant4, 15, 41 5 years31 Any U.S. or foreign resident5 No limit 18
16 Independent personal services7 183 days Any contractor No limit 13
17 Dependent personal services8, 17, 32 183 days Any foreign resident No limit 14
19 Studying and training:4    
   Remittances or allowances 5 years31 Any foreign resident No limit 18
Slovak Republic15 Scholarship or fellowship grant4, 15 5 years Any U.S. or foreign resident5 No limit 21(1)
16 Independent personal services7 183 days Any contractor No limit 14
17 Dependent personal services12, 17 183 days Any foreign resident No limit 15
42 Public entertainment No limit Any U.S. or 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 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)
Slovenia15 Scholarship or fellowship grant4 5 years10 Any U.S. or foreign resident5 No limit 20(1)
16 Independent personal services7 No limit Any contractor No limit 14
17 Dependent personal services12, 17 183 days Any foreign resident No limit 15
42 Public entertainment No limit Any U.S. or foreign resident $15,000 p.a.30 17
18 Teaching or research4 2 years40 Any U.S. or foreign resident No limit 20(3)
19 Studying and training:4    
   Remittances or allowances  5 years10 Any foreign resident No limit 20(1)
   Compensation during training  12 mos. Slovenian resident $8,000 20(2)
   5 years10 Other foreign or U.S. resident $5,000 p.a. 20(1)
   Compensation while gaining experience2 12 mos. Slovenian resident $8,000 20(2)
  Category of Personal Services    
Country
(1)
Code1
(2)
Purpose 22
(3)
Maximum Presence
in U.S.
(4)
Required Employer or Payer
(5)
Maximum
Amount of
Compensation
(6)
Treaty Article Citation
(7)
South Africa16 Independent personal services7 183 days Any contractor No limit 14
17 Dependent personal services12, 17 183 days Any foreign resident No limit 15
42 Public entertainment No limit Any U.S. or foreign resident $7,500 p.a.30 17
19 Studying and training:    
   Remittances or allowances11 1 year45 Any foreign resident No limit 20
Spain15 Scholarship or fellowship grant4, 15 5 years Any U.S. or foreign resident5 No limit 22(1)
16 Independent personal services7 No limit Any contractor No limit 15
17 Dependent personal services17 183 days Any foreign resident No limit 16
42 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 Lanka16 Independent personal services7, 12 183 days Any contractor No limit 15
17 Dependent personal services12, 17 183 days Any foreign resident No limit 16
42 Public entertainment No limit Any U.S. or foreign resident $6,000 p.a.30 18
19 Studying and training:    
   Remittances or allowances11 No limit Any foreign resident No limit 21(1)
   Compensation while gaining experience2 1 year Sri Lankan resident19 $6,000 21(2)
Sweden16 Independent personal services7 No limit Any contractor No limit 14
17 Dependent personal services12, 17 183 days Any foreign resident No limit 15
42 Public entertainment No limit Any U.S. or foreign resident $6,00025 18
19 Studying and training:    
   Remittances or allowances 11 No limit Any foreign resident No limit 21
Switzerland16 Independent personal services7 No limit Any contractor No limit 14
17 Dependent personal services8, 17 183 days Any foreign resident No limit 15
42 Public entertainment No limit Any U.S. or foreign resident $10,000 p.a.25 17
19 Studying and training:    
   Remittances or allowances 11 No limit Any foreign resident No limit 20
  Category of Personal Services    
Country
(1)
Code1
(2)
Purpose 22
(3)
Maximum Presence
in U.S.
(4)
Required Employer or Payer
(5)
Maximum
Amount of
Compensation
(6)
Treaty Article Citation
(7)
Thailand15 Scholarship or fellowship grant 5 years Any U.S. or foreign resident5 No limit 22(1)
16 Independent personal services7 89 days Any U.S. resident or permanent  establishment $10,000 p.a. 15
   89 days Any foreign contractor No limit49 15
17 Dependent personal services17, 47 183 days Any foreign resident No limit 16
42 Public entertainment  No limit Any U.S. or foreign resident $100 per day or  $3,000 p.a.48 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 experience 12 consec. mos. Thai resident2 $7,500 p.a. 22(2)
   Compensation under U.S.  
   Government program
 1 year U.S. Government $10,000 22(3)
Trinidad and Tobago15 Scholarship or fellowship grant15 5 years Any U.S. or foreign resident5 No limit 19(1)
16 Independent personal services14 183 days Any foreign resident contractor No limit 17
   183 days Any U.S. contractor $3,0006 17
17 Dependent personal services14 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 study or research 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 experience 1 year Trinidad–Tobago resident2 $5,0006 19(2)
   Compensation under U.S.  
   Government program
 1 year U.S. Government or its contractor $10,0006 19(3)
Tunisia15 Scholarship and fellowship grant11, 15 5 years Any U.S. or foreign resident5 No limit 20
16 Independent personal services7 183 days U.S. resident contractor $7,500 p.a. 14
17 Dependent personal services17 183 days Any foreign resident No limit 15
42 Public entertainment No limit Any U.S. or foreign resident $7,500 p.a.25 17
19 Studying and training:11    
   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
Turkey16 Independent personal services7 183 days Any contractor No limit 14
17 Dependent personal services12, 17 183 days Any foreign resident No limit 15
42 Public entertainment No limit Any U.S. or foreign resident $3,000 p.a. 48 17
18 Teaching or research 2 years Any foreign resident No limit 20(2)
19 Studying and training:    
   Remittances or allowances11  No limit Any foreign resident No limit 20(1)
  Category of Personal Services    
Country
(1)
Code1
(2)
Purpose 22
(3)
Maximum Presence
in U.S.
(4)
Required Employer or Payer
(5)
Maximum
Amount of
Compensation
(6)
Treaty Article Citation
(7)
Ukraine15 Scholarship or fellowship grant41 5 years31 Any U.S. or foreign resident5 No limit 20
16 Independent personal services3, 7 No limit Any contractor No limit 14
17 Dependent personal services3, 17 183 days Any foreign resident No limit 15
19 Studying and training:    
   Remittances or allowances4 5 years31 Any foreign resident No limit 20
United Kingdom16 Independent personal services53    7
17 Dependent personal services12, 17 183 days Any foreign resident No limit 14
42 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 allowances11  1 year45 Any foreign resident No limit 20
Venezuela15 Scholarship or fellowship grants4 5 years10 Any U.S. or foreign resident5 No limit 21(1)
16 Independent personal services7, 12 No limit Any contractor No limit 14
17 Dependent personal services12, 17 183 days Any foreign resident No limit 15
42 Public entertainment No limit Any U.S. or foreign resident $6,000 p.a. 30 18
18 Teaching4 2 years40 Any U.S. or foreign resident No limit 21(3)
19 Studying and training:4    
   Remittances or allowances  5 years10 Any foreign resident No limit 21(1)
   Compensation during training  12 mos. Venezuelan resident $8,000  21(2)
   5 years10 Other foreign or U.S. resident $5,000 p.a. 21(1)
   Compensation while gaining experience 12 mos. Venezuelan resident2 $8,000 21(2)
1Refers 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.
2Applies only if training or experience is received from a person other than alien's employer.
3The 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.
4Does not apply to compensation for research work primarily for private benefit.
5Grant 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.
6Reimbursed 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.
7Exemption 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 Norway, 30 days in the case of the exploration or exploitation of the seabed and sub-soil and their natural resources); for residents of Morocco, the fixed base must be maintained for more than 89 days.
8Does not apply to fees paid to a director of a U.S. corporation.
9Does not apply to compensation for research work for other than the U.S. educational institution (or, for Italy, a medical facility that is primarily publicly funded) involved.
10Applies 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.
11Applies only to full-time student or trainee.
12Fees 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.
13Exemption does not apply if, during the immediately preceding period, such individual claimed the benefits of Article 23(1).
14Does not apply to compensation paid to public entertainers that is more than $100 a day.
15Does not apply to payments from the National Institutes of Health under its Visiting Associate Program and Visiting Scientist Program.
16Exemption applies only if the compensation is subject to tax in the country of residence.
17The 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.
18The exemption also applies if the employer is a permanent establishment in the treaty country but is not a resident of the treaty country.
19Applies also to a participant in a program sponsored by the U.S. Government or an international organization.
20The 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.
21Also 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.
22Withholding may be required if the factors on which the treaty exemption is based may not be determinable until after the close of the tax year. Athletes and entertainers may be able to enter into a central withholding agreement with the IRS for reduced withholding provided certain requirements are met.
23A 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.
24Does not apply to amounts received in excess of reasonable fees payable to all directors of the company for attending meetings in the United States.
25Exemption does not apply if gross receipts (including reimbursements) exceed this amount.
26Exemption does not apply if net income exceeds this amount.
27Exemption 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.
28Exemption does not apply if compensation (or gross income for the Phillippines and Romania) exceeds this amount.
29The exemption applies only to income from activities performed under special cultural exchange programs agreed to by the U.S. and Chinese governments.
30Exemption does not apply if gross receipts (or compensation for Portugal and Venezuela), 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.
31The 5-year limit pertains only to training or research.
32Compensation 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.
33Exemption does not apply if, during the immediately preceding period, the individual claimed the benefits of Article 21.
34Exemption does not apply if, during the immediately preceding period, the individual claimed the benefits of Article 22.
35Exemption 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).
36Exemption applies only to compensation for personal services performed in connection with, or incidental to, the individual's study, research, or training.
37If 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).
38Exemption does not apply if, during the immediately preceding period, the individual claimed the benefits of Article 22(1).
39 Exemption does not apply if, during the immediately preceding period, the individual claimed the benefits of Article 24(1).
40The combined benefit for teaching cannot exceed 5 years.
41Exemption does not apply if, during the immediately preceding period, the individual claimed the benefits of Article 18(1).
42Exemption 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.
43The combined period of benefits under Articles 20 and 21(1) cannot exceed 5 years.
44Exemption does not apply if the individual previously claimed the benefit of this Article.
45The time limit pertains only to an apprentice or business trainee.
46Exemption does not apply if gross receipts exceed this amount.
47Fees 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.
48Exemption 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.
49A $10,000 limit applies if the expense is borne by a permanent establishment or a fixed base in the United States. Exemption does not apply if the recipient maintains a permanent establishment in the U.S. with which the income is effectively connected.
50This 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. For Indonesia and the Phillipines, the competent authority of the sending state must certify that the visit qualifies.
51Exemption 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.
52Exemption 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.
53Treated as business profits under Article 7 (VII) of the treaty.
54Employment with a team which participates in a league with regularly scheduled games in both countries is covered under the provisions for dependent personal services.
55Exemption does not apply if during the immediately preceding period, the individual claimed the benefit of Article 20(2), (3), or (4).
56Labor or personal services performed in connection with the exploration or exploitation of the seabed and sub-soil and their natural resources is fully exempt for a period of 60 days in the tax year.
  

Table 3. List of Tax Treaties (Updated through December 31, 2012)

CountryOfficial Text
Symbol1
General
Effective Date4
CitationApplicable Treasury Explanations
or Treasury Decision (T.D.)
Australia TIAS 10773 Dec. 1, 1983 1986-2 C.B. 220 1986-2 C.B. 246
  Protocol TIAS Jan. 1, 2004  
Austria TIAS Jan. 1, 1999  
Bangladesh TIAS Jan. 1, 2007  
Barbados TIAS 11090 Jan. 1, 1984 1991-2 C.B. 436 1991-2 C.B. 466
  Protocol TIAS Jan. 1, 1994  
  Protocol TIAS Jan. 1, 2005  
Belgium TIAS  Jan. 1, 2008  
Bulgaria TIAS  Jan. 1, 2009  
Canada2 TIAS 11087 Jan. 1, 1985 1986-2 C.B. 258 1987-2 C.B. 298
  Protocol TIAS Jan. 1, 1996  
  Protocol TIAS Dec. 16, 1997  
  Protocol TIAS Jan. 1, 2009  
China, People's Republic of TIAS 12065 Jan. 1, 1987 1988-1 C.B. 414 1988-1 C.B. 447
Commonwealth of Independent States3 TIAS 8225 Jan. 1, 1976 1976-2 C.B. 463 1976-2 C.B. 475
Cyprus TIAS 10965 Jan. 1, 1986 1989-2 C.B. 280 1989-2 C.B. 314
Czech Republic TIAS Jan. 1, 1993  
Denmark TIAS Jan. 1, 2001  
  Protocol TIAS Jan. 1, 2008  
Egypt TIAS 10149 Jan. 1, 1982 1982-1 C.B. 219 1982-1 C.B. 243
Estonia TIAS Jan. 1, 2000  
Finland TIAS 12101 Jan. 1, 1991  
  Protocol TIAS Jan. 1, 2008  
France TIAS Jan. 1, 1996  
  Protocol TIAS Jan. 1, 2007  
  Protocol TIAS Jan. 1, 2009  
Germany TIAS Jan. 1, 1990  
  Protocol TIAS Jan. 1, 2008  
Greece TIAS 2902 Jan. 1, 1953 1958-2 C.B. 1054 T.D. 6109, 1954-2 C.B. 638
Hungary TIAS 9560 Jan. 1, 1980 1980-1 C.B. 333 1980-1 C.B. 354
Iceland TIAS  Jan. 1, 2009  
India TIAS Jan. 1, 1991  
Indonesia TIAS 11593 Jan. 1, 1990  
Ireland TIAS Jan. 1, 1998  
Israel TIAS Jan. 1, 1995  
Italy TIAS  Jan. 1, 2010  
Jamaica TIAS 10207 Jan. 1, 1982 1982-1 C.B. 257 1982-1 C.B. 291
Japan TIAS  Jan. 1, 2005
Kazakhstan TIAS Jan. 1, 1996  
Korea, Republic of TIAS 9506 Jan. 1, 1980 1979-2 C.B. 435 1979-2 C.B. 458
Latvia TIAS Jan. 1, 2000  
Lithuania TIAS Jan. 1, 2000  
Luxembourg TIAS Jan. 1, 2001  
Malta TIAS  Jan. 1, 2011  
Mexico TIAS Jan. 1,1994  
  Protocol TIAS Oct. 26, 1995  
  Protocol TIAS Jan. 1, 2004  
Morocco TIAS 10195 Jan. 1, 1981 1982-2 C.B. 405 1982-2 C.B. 427
Netherlands TIAS Jan. 1, 1994  
  Protocol TIAS Jan. 1, 2005  
New Zealand TIAS 10772 Nov. 2, 1983 1990-2 C.B. 274 1990-2 C.B. 303
  Protocol TIAS Jan. 1, 2011  
Norway TIAS 7474 Jan. 1, 1971 1973-1 C.B. 669 1973-1 C.B. 693
  Protocol TIAS 10205 Jan. 1, 1982 1982-2 C.B. 440 1982-2 C.B. 454

Table 3. (continued)

CountryOfficial Text
Symbol1
General
Effective Date4
CitationApplicable Treasury Explanations
or Treasury Decision (T.D.)
Pakistan TIAS 4232 Jan. 1, 1959 1960-2 C.B. 646 T.D. 6431, 1960-1 C.B. 755
Philippines TIAS 10417 Jan. 1, 1983 1984-2 C.B. 384 1984-2 C.B. 412
Poland TIAS 8486 Jan. 1, 1974 1977-1 C.B. 416 1977-1 C.B. 427
Portugal TIAS Jan. 1, 1996  
Romania TIAS 8228 Jan. 1, 1974 1976-2 C.B. 492 1976-2 C.B. 504
Russia TIAS Jan. 1, 1994  
Slovak Republic TIAS Jan. 1, 1993  
Slovenia TIAS Jan. 1, 2002  
South Africa TIAS Jan. 1, 1998  
Spain TIAS Jan. 1, 1991  
Sri Lanka TIAS Jan. 1, 2004  
Sweden TIAS Jan. 1, 1996  
 Protocol TIAS Jan. 1, 2007  
Switzerland TIAS Jan. 1, 1998  
Thailand TIAS Jan. 1, 1998  
Trinidad and Tobago TIAS 7047 Jan. 1, 1970 1971-2 C.B. 479 
Tunisia TIAS Jan. 1, 1990  
Turkey TIAS Jan. 1, 1998  
Ukraine TIAS Jan. 1, 2001  
United Kingdom TIAS  Jan. 1, 2004  
Venezuela TIAS Jan. 1, 2000  
 1 (TIAS) — Treaties and Other International Act Series.
 2 Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty.
3 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.
4 Date listed is the effective date for most income taxes. Check the treaty and/or protocol for other effective dates, including, for example, taxes withheld at source.