Malta, up to 5 years of Tax Treaty

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

Tax treaty for Training, education, studying

A student or business trainee, who is a resident of Malta immediately before visiting the United States and is in the United States for the purpose of full-time education or training, is exempt from U.S. income tax on the following amounts.

  • Payments received from sources outside the United States for the individual’s maintenance, education, or training. Apprentices and business trainees are entitled to this benefit for a maximum period of 1 year.
  • Income from personal services performed in the United States of up to $9,000 for each tax year.