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IRS.gov Website
Publication 54
taxmap/pubs/p54-025.htm#en_us_publink100047616

Obtaining Copies
of Tax Treaties(p29)

rule
Table 6-1 lists those countries with which the United States has income tax treaties. This table is updated through October 31, 2014.
You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. You can obtain the text of most U.S. treaties at IRS.gov. Enter "Tax treaties" in the search box. Click "United States Income Tax Treaties–A to Z."
If you have questions about a treaty and you are in the United States, Puerto Rico, or the U.S. Virgin Islands, you can call the IRS at 1-800-829-1040.

Table 6–1. List of Tax Treaties (Updated through October 31, 2014)

CountryGeneral
Effective Date
 CountryGeneral
Effective Date
Australia Dec. 1, 1983 Kazakhstan Jan. 1, 1996
  Protocol Jan. 1, 2004 Korea, South Jan. 1, 1980
Austria Jan. 1, 1999 Latvia Jan. 1, 2000
Bangladesh Jan. 1, 2007 Lithuania Jan. 1, 2000
Barbados Jan. 1, 1984 Luxembourg Jan. 1, 2001
  Protocol Jan. 1, 1994 Malta Jan. 1, 2011
  Protocol Jan. 1, 2005 Mexico Jan. 1, 1994
Belgium Jan. 1, 2008   Protocol Oct. 26,1995
Bulgaria Jan. 1, 2009   Protocol Jan. 1, 2004
Canada1 Jan. 1, 1985 Morocco Jan. 1, 1981
  Protocol Jan. 1, 1996 Netherlands Jan. 1, 1994
  Protocol Dec.16, 1997    Protocol Jan. 1, 2005
  Protocol Jan. 1, 2009 New Zealand Nov. 2, 1983
China, People's Republic of Jan. 1, 1987   Protocol Jan. 1, 2011
Commonwealth of Independent States2 Jan. 1, 1976 Norway Jan. 1, 1971
Cyprus Jan. 1, 1986   Protocol Jan. 1, 1982
Czech Republic Jan. 1, 1993 Pakistan Jan. 1, 1959
Denmark Jan. 1, 2001 Philippines Jan. 1, 1983
  Protocol Jan. 1, 2008 Poland Jan. 1, 1974
Egypt Jan. 1, 1982 Portugal Jan. 1, 1996
Estonia Jan. 1, 2000 Romania Jan. 1, 1974
Finland Jan. 1, 1991 Russia Jan. 1, 1994
  Protocol Jan. 1, 2008 Slovak Republic Jan. 1, 1993
France Jan. 1, 1996 Slovenia Jan. 1, 2002
   Protocol Jan. 1, 2007 South Africa Jan. 1, 1998
  Protocol Jan. 1, 2009 Spain Jan. 1, 1991
Germany Jan. 1, 1990 Sri Lanka Jan. 1, 2004
  Protocol Jan. 1, 2008 Sweden Jan. 1, 1996
Greece Jan. 1, 1953  Protocol Jan. 1, 2007
Hungary Jan. 1, 1980 Switzerland Jan. 1, 1998
Iceland Jan. 1, 2009 Thailand Jan. 1, 1998
India Jan. 1, 1991 Trinidad and Tobago Jan. 1, 1970
Indonesia Jan. 1, 1990 Tunisia Jan. 1, 1990
Ireland Jan. 1, 1998 Turkey Jan. 1, 1998
Israel Jan. 1, 1995 Ukraine Jan. 1, 2001
Italy Jan. 1, 2010 United Kingdom Jan. 1, 2004
Jamaica Jan. 1, 1982 Venezuela Jan. 1, 2000
Japan Jan. 1, 2005   
 1 Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty.
2 The U.S.-U.S.S.R. income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan.