Tunisia, up to 5 years of Tax Treaty

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

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

An individual who is a resident of Tunisia immediately before visiting the United States and who is in the United States for full-time study or training is exempt from U.S. income tax on the following amounts.

  • Payments from abroad for full-time study or training.
  • A grant, allowance, or award from a governmental, religious, charitable, scientific, literary, or educational organization to study or engage in research.
  • Income from personal services performed in the United States of up to $4,000 in any tax year.

The individual is entitled to this exemption for a maximum of 5 years.