Portugal, up to 5 years of Tax Treaty

2 years of teaching/research tax treaty with unlimited exemption; 5 years of grant and similar tax treaty with unlimited exemption; 5 years of training tax treaty with 5000 $ exemption

Tax treaty for Professors, Teachers, and Researchers

An individual who is a resident of Portugal on the date of arrival in the United States and who is temporarily in the United States at the invitation of the U.S. Government, a university, other accredited educational institution, or recognized research institution in the United States, or under an official cultural exchange program, only to teach or engage in research, or both, at a university or educational institution is exempt from U.S. income tax on income from teaching or research for a maximum of 2 years from the date of arrival in the United States. An individual is entitled to these benefits only once. However, these benefits, and the benefits described later under Students and Apprentice scannot be claimed either simultaneously or consecutively.

This exemption does not apply to income from research carried on mainly for the private benefit of any person rather than in the public interest.

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

An individual who is a resident of Portugal on the date of arrival in the United States and who is temporarily in the United States primarily to study at a university or other accredited 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.

  • Payments from abroad for maintenance, education, study, research, or training.
  • The grant, allowance, or award.
  • Income from personal services performed in the United States of up to $5,000 each tax year.

An individual is entitled to the benefit of this exemption for a maximum of 5 tax years from the date of arrival in the United States. The benefits provided here and the benefits described earlier under Professors, Teachers, and Researchers cannot be claimed simultaneously or consecutively.

An individual who is a resident of Portugal on the date of arrival in the United States and who is in the United States as an employee of, or under contract with, a resident of Portugal is exempt from U.S. income tax for a period of 12 consecutive months on up to $8,000 received for personal services if the individual is in the United States primarily to:

  • Acquire technical, professional, or business experience from a person other than that resident of Portugal, or
  • Study at an educational institution.

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