Cyprus, up to 5 years of Tax Treaty

(Reported from Internal Revenue Service (IRS), US government Publication 901)

Tax treaty for Training, education, studying and researchers recipients of grants, fellowships, scholarships and awards

An individual who is a resident of Cyprus on the date of arrival in the United States and who is temporarily here primarily to study at a university or other recognized educational institution in the United States, obtain professional training, or study or do research as a recipient of a grant, allowance, or award from a governmental, religious, charitable, scientific, literary, or educational organization is exempt from U.S. income tax on the following amounts.

  • Gifts from abroad for maintenance, education, or training.
  • The grant, allowance, or award.
  • Income from personal services performed in the United States of up to $2,000 for each tax year.

An individual is entitled to this exemption for up to 5 tax years and for an additional period as is necessary to complete, as a full-time student, educational requirements for a postgraduate or professional degree from a recognized educational institution.

An individual who is a resident of Cyprus on the date of arrival in the United States and who is temporarily here as an employee of, or under contract with, a resident of Cyprus is exempt from U.S. income tax for not more than 1 year on income from personal services for a maximum of $7,500 if the individual is in the United States primarily to either:

  • Acquire technical, professional, or business experience from a person other than a resident of Cyprus or other than a person related to that resident, or
  • Study at a university or other recognized educational institution.

An individual who is a resident of Cyprus on the date of arrival in the United States and who is temporarily here for a period of not more than 1 year as a participant in a program sponsored by the U.S. Government primarily to train, research, or study is exempt from U.S. income tax on income for personal services for the training, research, or study. This exemption is limited to $10,000.