Slovenia, 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 Slovenia on the date of arrival in the United States and who temporarily visits the United States to teach or engage in research at a recognized educational or research institution is exempt from U.S. income tax on the income received for the teaching or research for not more than 2 years from the date of arrival in the United States. This benefit can be claimed for no more than 5 years.

The 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 Slovenia at the beginning of the visit to the United States and who is temporarily in the United States primarily to study at a U.S. university or other recognized educational institution, to obtain training to become qualified to practice a profession or professional specialty, or to 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 (other than compensation for personal services) 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 for each tax year.

An individual is entitled to the benefit of this exemption for a maximum of 5 tax years and for any additional period of time needed to complete, as a full-time student, educational requirements as a candidate for a postgraduate or professional degree from a recognized educational institution.

An individual who is a resident of Slovenia on the date of arrival in the United States and who is temporarily in the United States as an employee of, or under contract with, a resident of Slovenia is exempt from U.S. income tax for a period not exceeding 12 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 Slovenia, or
  • Study at a university or other recognized educational institution.

These provisions do not apply to income from research carried on mainly for the private benefit of any person rather than in the public interest.

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