Tax Treaties

Income tax treaties are bilateral agreements negotiated between countries for the purpose of avoiding double taxation. The United States has treaties in effect with over 60 countries. You can find an overview of these tax treaties below. For people studying, teaching, doing research, under training (like PhD and PostDoc), or recipient of a grant for the just mentioned purposes, there are three main kind of tax treaties: 1) Tax treaty for teaching and research; 2) Tax treaty for people under training (like PhD and PostDoc); 3) Tax treaty for people recipient of a grant, award, scholarship or similar. See also “Tax Treaty Benefits for Workers, Trainees, Students, and Researchers, Thomson Reuters 

Liste of Countries Tax treaty for Research and Teaching Tax treaty for recipients of grants, fellowships, scholarships and awards Tax treaty for training, education, studying
Exempted ammont ($) Years of exemption Exempted ammont ($) Years of exemption Exempted ammont ($) Years of exemption
Armenia No Limit 2 10000 5 Not applicable
Azerbaijan No Limit 2 10000 5 Not applicable
Belarus No Limit 2 10000 5 Not applicable
Bangladesh No Limit 2 No Limit 5 8000 2
Belgium No Limit 2 Not applicable 9000 No Limit
Bulgaria No Limit 2 Not applicable 9000 No Limit
China No Limit 2 No Limit 5 5000 No Limit
Commonwealth (C.I.S.) No Limit 2 10000 5 Not applicable
Cyprus Not applicable No Limit 5 2000 5
Czech Republic No Limit 2 No Limit 5 5000 5
Egypt No Limit 2 No Limit 5 3000 5
Estonia Not applicable No Limit 5 5000 5
France No Limit 2 No Limit 5 5000 5
Georgia No Limit 2 10000 5 Not applicable
Germany No Limit 2 No Limit 5 9000 5
Greece No Limit 3 Not applicable Not applicable
Hungary No Limit 2 Not applicable Not applicable
Iceland Not applicable No Limit 5 9000 5
India No Limit 2 Not applicable Not applicable
Indonesia No Limit 2 No Limit 5 2000 5
Israel No Limit 2 No Limit 5 3000 5
Italy No Limit 2 Not applicable Not applicable
Jamaica No Limit 2 Not applicable Not applicable
Japan No Limit 2 Not applicable Not applicable
Kazakhstan Not applicable No Limit 5 Not applicable
Kyrgyzstan No Limit 2 10000 5 Not applicable
Korea, South No Limit 2 No Limit 5 2000 5
Latvia Not applicable 10000 5 No Limit 5
Lithuania Not applicable 10000 5 No Limit 5
Luxembourg No Limit 2 Not applicable Not applicable
Malta Not applicable Not applicable 9000 No Limit
Moldova No Limit 2 10000 5 Not applicable
Morocco Not applicable No Limit 5 2000 5
Netherlands No Limit 2 No Limit 5 2000 No Limit
Norway No Limit 2 No Limit 5 2000 5
Pakistan No Limit 2 No Limit 5 5000 No Limit
Philippines No Limit 2 No Limit 5 3000 5
Poland No Limit 2 No Limit 5 2000 5
Portugal No Limit 2 No Limit 5 5000 5
Romania No Limit 2 No Limit 5 2000 5
Russia Not applicable No Limit 5 Not applicable
Slovak Republic No Limit 2 No Limit 5 5000 5
Slovenia No Limit 2 No Limit 5 5000 5
Spain Not applicable No Limit 5 5000 5
Tajikistan No Limit 2 10000 5 Not applicable
Thailand No Limit 2 No Limit 5 3000 5
Trinidad and Tobago No Limit 2 No Limit 5 2000 5
Tunisia Not applicable No Limit 5 4000 5
Turkey No Limit 2 Not applicable Not applicable
Turkmenistan No Limit 2 10000 5 Not applicable
Ukraine Not applicable No Limit 5 Not applicable
United Kingdom No Limit 2 Not applicable Not applicable
Uzbekistan No Limit 2 10000 5 Not applicable
Venezuela No Limit 2 No Limit 5 5000 5