US tax treaties for students, researchers and teachers

Which treaties exempt scholarships, pay while studying or training, and teaching or research income from US federal income tax, for how long and up to how much. From the IRS treaty tables, imported October 10, 2026.

Your country of tax residence

Not listed? Your country has no student, trainee, teacher or researcher provision in the IRS table, or no US income tax treaty.

How treaty exemptions work

For nonresident aliens who are residents of the treaty country. First check your status with the substantial presence test calculator. Resident aliens can keep a student or teacher benefit only if the treaty makes an exception to its saving clause.
Every condition must be met: the time limit, who pays you, the maximum amount and the notes under each country, which often limit the exemption to full-time students or to research for the public benefit.
How to claim it: give the payer Form 8233 for pay (nonresidents), or Form W-9 with a saving clause statement if you are a resident alien relying on an exception, and claim it on your return.
Income tax only. Social Security and Medicare follow separate rules: nonresident F-1, J-1 and M-1 students and scholars are generally exempt under US law.

55 countries have a studying and training provision, 31 a teaching or research provision.

Treaty provisions by country

Australia

US tax treaty provisions for students, trainees, teachers and researchers: Australia
Income	Time in the US	Paid by	Exempt up to	Article
Studying and training: remittances or allowances¹¹	No limit	Any foreign resident	No limit	20

Austria

US tax treaty provisions for students, trainees, teachers and researchers: Austria
Income	Time in the US	Paid by	Exempt up to	Article
Studying and training: remittances or allowances^11,45	3 years	Any foreign resident	No limit	20

Bangladesh

US tax treaty provisions for students, trainees, teachers and researchers: Bangladesh
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship or fellowship grant^4,5,45	2 years	Any U.S. or foreign resident	No limit	21(2)
Teaching or research⁴	2 years	Any U.S. or foreign resident	No limit	21(1)
Studying and training: remittances or allowances⁴⁵	2 years	Any foreign resident	No limit	21(2)
Studying and training: compensation during study or training⁴⁵	2 years	Any U.S. or foreign resident	$8,000 p.a.	21(2)

Barbados

US tax treaty provisions for students, trainees, teachers and researchers: Barbados
Income	Time in the US	Paid by	Exempt up to	Article
Studying and training: remittances or allowances¹¹	No limit	Any foreign resident	No limit	20

Belgium

US tax treaty provisions for students, trainees, teachers and researchers: Belgium
Income	Time in the US	Paid by	Exempt up to	Article
Teaching⁴	2 years	Any U.S. educational or research institution	No limit	19(2)
Studying and training: remittances or allowances⁴⁵	2 years	Any foreign resident	No limit	19(1)(a)
Studying and training: compensation during study or training	2 years45	Any U.S. or foreign resident	$9,000 p.a.	19(1)(b)

Bulgaria

US tax treaty provisions for students, trainees, teachers and researchers: Bulgaria
Income	Time in the US	Paid by	Exempt up to	Article
Teaching⁴	2 years	Any U.S. educational or research institution	No limit	19(2)
Studying and training: remittances or allowances⁴⁵	2 years	Any foreign resident	No limit	19(1)(a)
Studying and training: compensation during study or training⁴⁵	2 years	Any U.S. or foreign resident	$9,000 p.a.	19(1)(b)

Canada

US tax treaty provisions for students, trainees, teachers and researchers: Canada
Income	Time in the US	Paid by	Exempt up to	Article
Studying and training: remittances or allowances^11,52	No limit	Any foreign resident	No limit	XX

Chile

US tax treaty provisions for students, trainees, teachers and researchers: Chile
Income	Time in the US	Paid by	Exempt up to	Article
Studying and training: apprentice or business trainee	2 years	Any U.S. or foreign resident	No Limit	20
Studying and training: students	No limit	Any U.S. or foreign resident	No Limit	20

China (People's Republic)

US tax treaty provisions for students, trainees, teachers and researchers: China (People's Republic)
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship or fellowship grant^5,15	No specific limit	Any U.S. or foreign resident	No limit	20(b)
Teaching⁴	3 years	U.S. educational or research institute	No limit	19
Studying and training: remittances or allowances	No specific limit	Any foreign resident	No limit	20(a)
Studying and training: compensation during training or while gaining experience	No specific limit	Any U.S. or foreign resident	$5,000 p.a.	20(c)

Commonwealth of Independent States

US tax treaty provisions for students, trainees, teachers and researchers: Commonwealth of Independent States
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship or fellowship grant¹⁹	5 years	Any U.S. or foreign resident	Limited	VI(1)

Cyprus

US tax treaty provisions for students, trainees, teachers and researchers: Cyprus
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship or fellowship grant^5,15	Generally, 5 years	Any U.S. or foreign resident	No limit	21(1)
Studying and training: remittances or allowances	Generally, 5 years	Any foreign resident	No limit	21(1)
Studying and training: compensation during training	Generally, 5 years	Any U.S. or foreign resident	$2,000 p.a.	21(1)
Studying and training: compensation while gaining experience²	1 year	Cyprus resident	$7,500	21(2)
Studying and training: compensation under U.S. Government program	1 year	U.S. Government or its contractor	$10,000	21(3)

Czech Republic

US tax treaty provisions for students, trainees, teachers and researchers: Czech Republic
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship or fellowship grant^4,5,15	5 years	Any U.S. or foreign resident	No limit	21(1)
Teaching^4,35	2 years	Any U.S. educational or research institution	No limit	21(5)
Studying and training: remittances and allowances	5 years	Any foreign resident	No limit	21(1)
Studying and training: compensation during training	5 years	Any U.S. or foreign resident	$5,000 p.a.	21(1)
Studying and training: compensation while gaining experience²	12 consec. mos.	Czech resident	$8,000	21(2)
Studying and training: compensation under U.S. Government program	1 year	U.S. Government	$10,000	21(3)

Denmark

US tax treaty provisions for students, trainees, teachers and researchers: Denmark
Income	Time in the US	Paid by	Exempt up to	Article
Studying and training: remittances or allowances^11,45	3 years	Any foreign resident	No limit	20

Egypt

US tax treaty provisions for students, trainees, teachers and researchers: Egypt
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship or fellowship grant^5,15	Generally, 5 years	Any U.S. or foreign resident	No limit	23(1)
Teaching^4,13	2 years	U.S. educational institution	No limit	22
Studying and training: remittances or allowances	Generally, 5 years	Any foreign resident	No limit	23(1)
Studying and training: compensation during training	Generally, 5 years	U.S. or any foreign resident	$3,000 p.a.	23(1)
Studying and training: compensation while gaining experience²	12 consec. mos.	Egyptian resident	$7,500	23(2)
Studying and training: compensation under U.S. Government program	1 year	U.S. Government or its contractor	$10,000	23(3)

Estonia

US tax treaty provisions for students, trainees, teachers and researchers: Estonia
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship or fellowship grants^4,5	5 years	Any U.S. or foreign resident	No limit	20(1)
Independent personal services⁷	183 days	Any contractor	No limit	14
Studying and training: remittances or allowances	5 years	Any foreign resident	No limit	20(1)
Studying and training: compensation during training	12 consec. mos.	Estonian resident	$8,000	20(2)
Studying and training: compensation during training	5 years	Other foreign or U.S. resident	$5,000 p.a.	20(1)
Studying and training: compensation while gaining experience²	12 consec. mos.	Estonian resident	$8,000	20(2)
Studying and training: compensation under U.S. Government program	1 year	U.S. Government or its contractor	$10,000	20(3)

Finland

US tax treaty provisions for students, trainees, teachers and researchers: Finland
Income	Time in the US	Paid by	Exempt up to	Article
Studying and training: remittances or allowances¹¹	No limit	Any foreign resident	No limit	20

France

US tax treaty provisions for students, trainees, teachers and researchers: France
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship or fellowship grant^5,15,43	5 years	Any U.S. or foreign resident	No limit	21(1)
Teaching^4,43,44	2 years	U.S. educational or research institution	No limit	20
Studying and training: remittances or allowances⁴³	5 years	Any foreign resident	No limit	21(1)
Studying and training: compensation during study or training	12 consec. mos.	French resident	$8,000	21(2)
Studying and training: compensation during study or training⁴³	5 years	Other foreign or U.S. resident	$5,000 p.a.	21(1)
Studying and training: compensation while gaining experience²	12 consec. mos.	French resident	$8,000	21(2)

Germany

US tax treaty provisions for students, trainees, teachers and researchers: Germany
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship or fellowship grant⁵	No limit	Any U.S. or foreign resident	No limit	20(3)
Teaching^4,55	2 years	U.S. educational or research institution	No limit	20(1)

Greece

US tax treaty provisions for students, trainees, teachers and researchers: Greece
Income	Time in the US	Paid by	Exempt up to	Article
Teaching	3 years	U.S. educational institution	No limit	XII
Studying and training: remittances or allowances	No limit	Any foreign resident	No limit	XIII

Iceland

US tax treaty provisions for students, trainees, teachers and researchers: Iceland
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship or fellowship grant⁵	5 years	Any U.S. or foreign resident	No limit	19(1)
Studying and training: remittances or allowances	5 years	Any foreign resident	No limit	19(1)
Studying and training: compensation during study or training	5 years	Any U.S. or foreign resident	$9,000 p.a.	19(1)
Studying and training: compensation while gaining experience²	12 consec. mo.	Any U.S. or foreign resident	$9,000	19(2)
Studying and training: compensation under U.S. Government program	1 year	U.S. Government or its contractor	$9,000	19(3)

India

US tax treaty provisions for students, trainees, teachers and researchers: India
Income	Time in the US	Paid by	Exempt up to	Article
Teaching⁴	2 years	U.S. educational institution	No limit	22
Studying and training: remittances or allowances²⁷	Reasonable period	Any foreign resident	No limit	21(1)

Indonesia

US tax treaty provisions for students, trainees, teachers and researchers: Indonesia
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship and fellowship grant^5,15	5 years	Any U.S. or foreign resident	No limit	19(1)
Teaching^4,44	2 years	U.S. educational institution	No limit	20
Studying and training: remittances or allowances	5 years	Any foreign resident	No limit	19(1)
Studying and training: compensation during training	5 years	Any U.S. or foreign resident	$2,000 p.a.	19(1)
Studying and training: compensation while gaining experience	12 consec. mo.	Any U.S. or foreign resident	$7,500	19(2)

Ireland

US tax treaty provisions for students, trainees, teachers and researchers: Ireland
Income	Time in the US	Paid by	Exempt up to	Article
Studying and training: remittances or allowances^11,45	1 year	Any foreign resident	No limit	20

Israel

US tax treaty provisions for students, trainees, teachers and researchers: Israel
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship and fellowship grant⁵	5 years	Any U.S. or foreign resident	No limit	24(1)
Teaching^4,39	2 years	U.S. educational institution	No limit	23
Studying and training: remittances or allowances	5 years	Any foreign resident	No limit	24(1)
Studying and training: compensation during study or training	5 years	Any U.S. or foreign resident	$3,000 p.a.	24(1)
Studying and training: compensation while gaining experience²	12 consec. mo.	Israeli resident	$7,500	24(2)
Studying and training: compensation under U.S. Government program	1 year	U.S. Government or its contractor	$10,000	24(3)

Italy

US tax treaty provisions for students, trainees, teachers and researchers: Italy
Income	Time in the US	Paid by	Exempt up to	Article
Teaching or research⁴	2 years	Any U.S. or foreign resident	No limit	20
Studying and training: remittances or allowances	No limit	Any foreign resident	No limit	21

Jamaica

US tax treaty provisions for students, trainees, teachers and researchers: Jamaica
Income	Time in the US	Paid by	Exempt up to	Article
Teaching^4,44	2 years	U.S. educational institution	No limit	22
Studying and training: remittances or allowances¹¹	No limit	Any foreign resident	No limit	21(1)
Studying and training: compensation during study	12 consec. mo.	Jamaican resident	$7,500 p.a.	21(2)
Studying and training: compensation while gaining experience²	12 consec. mo.	Jamaican resident	$7,500 p.a.	21(2)

Japan

US tax treaty provisions for students, trainees, teachers and researchers: Japan
Income	Time in the US	Paid by	Exempt up to	Article
Teaching or research⁴	2 years	Any U.S. educational institution	No limit	20
Studying and training: remittances or allowances⁴⁵	1 year	Any foreign resident	No limit	19

Kazakhstan

US tax treaty provisions for students, trainees, teachers and researchers: Kazakhstan
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship or fellowship grant^4,5,15,31,41	5 years	Any U.S. or foreign resident	No limit	19
Studying and training: remittances or allowances³¹	5 years	Any foreign resident	No limit	19

Latvia

US tax treaty provisions for students, trainees, teachers and researchers: Latvia
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship or fellowship grants^4,5	5 years	Any U.S. or foreign resident	No limit	20(1)
Studying and training: remittances or allowances	5 years	Any foreign resident	No limit	20(1)
Studying and training: compensation during training	12 consec. mos.	Latvian resident	$8,000	20(2)
Studying and training: compensation during training	5 years	Other foreign or U.S. resident	$5,000 p.a.	20(1)
Studying and training: compensation while gaining experience²	12 consec. mos.	Latvian resident	$8,000	20(2)
Studying and training: compensation under U.S. Government program	1 year	U.S. Government or its contractor	$10,000	20(3)

Lithuania

US tax treaty provisions for students, trainees, teachers and researchers: Lithuania
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship or fellowship grants^4,5	5 years	Any U.S. or foreign resident	No limit	20(1)
Studying and training: remittances or allowances	5 years	Any foreign resident	No limit	20(1)
Studying and training: compensation during training	12 consec. mos.	Lithuanian resident	$8,000	20(2)
Studying and training: compensation during training	5 years	Other foreign or U.S. resident	$5,000 p.a.	20(1)
Studying and training: compensation while gaining experience²	12 consec. mos.	Lithuanian resident	$8,000	20(2)
Studying and training: compensation under U.S. Gov’t program	1 year	U.S. Gov’t or its contractor	$10,000	20(3)

Luxembourg

US tax treaty provisions for students, trainees, teachers and researchers: Luxembourg
Income	Time in the US	Paid by	Exempt up to	Article
Teaching or research⁹	2 years	Any U.S. or foreign resident	No limit	21(2)
Studying and training: remittances or allowances^11,45	2 years	Any U.S. or foreign resident	No limit	21(1)

Malta

US tax treaty provisions for students, trainees, teachers and researchers: Malta
Income	Time in the US	Paid by	Exempt up to	Article
Studying and training: remittances or allowances⁴⁵	1 year	Any foreign resident	No limit	20(1)
Studying and training: compensation during study or training	No limit	Any U.S. or foreign resident	$9,000 p.a.	20(2)
Studying and training: compensation while gaining experience	No limit	Any U.S. or foreign resident	$9,000 p.a.	20

Mexico

US tax treaty provisions for students, trainees, teachers and researchers: Mexico
Income	Time in the US	Paid by	Exempt up to	Article
Studying and training: remittances or allowances	No limit	Any foreign resident	No limit	21

Morocco

US tax treaty provisions for students, trainees, teachers and researchers: Morocco
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship or fellowship grant^5,15	5 years	Any U.S. or foreign resident	No limit	18
Studying and training: remittances or allowances	5 years	Any foreign resident	No limit	18
Studying and training: compensation during training	5 years	U.S. or any foreign resident	$2,000 p.a.	18

Netherlands

US tax treaty provisions for students, trainees, teachers and researchers: Netherlands
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship or fellowship grant^5,15,33	3 years	Any U.S. or foreign resident	No limit	22(2)
Teaching^4,34	2 years	U.S. educational institution	No limit	21(1)
Studying and training: remittances or allowances	Reasonable period	Any foreign resident	No limit	22(1)
Studying and training: compensation while gaining experience	Reasonable period	Any U.S. or foreign resident	$2,000 p.a.	22(1)
Studying and training: compensation while recipient of scholarship or fellowship grant³⁶	Reasonable period	Any U.S. or foreign resident	$2,000 p.a.	22(2)

New Zealand

US tax treaty provisions for students, trainees, teachers and researchers: New Zealand
Income	Time in the US	Paid by	Exempt up to	Article
Studying and training: remittances or allowances¹¹	No limit	Any foreign resident	No limit	20

Norway

US tax treaty provisions for students, trainees, teachers and researchers: Norway
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship or fellowship grant^5,15	5 years	Any U.S. or foreign resident	No limit	16(1)
Teaching⁴	2 years	U.S. educational institution	No limit	15
Studying and training: remittances or allowances	5 years	Any foreign resident	No limit	16(1)
Studying and training: compensation during training	5 years	U.S. or any foreign resident	$2,000 p.a.	16(1)
Studying and training: compensation while gaining experience²	12 consec. mo.	Norwegian resident	$5,000	16(2)
Studying and training: compensation under U.S. Government program	1 year	U.S. Government or its contractor	$10,000	16(3)

Pakistan

US tax treaty provisions for students, trainees, teachers and researchers: Pakistan
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship or fellowship grant¹⁵	No limit	Pakistani nonprofit organization	No limit	XIII(1)
Teaching	2 years	U.S. educational institution	No limit	XII
Studying and training: remittances or allowances	No limit	Any foreign resident	No limit	XIII(1)
Studying and training: compensation during training	No limit	U.S. or any foreign resident	$5,000 p.a.	XIII(1)
Studying and training: compensation while gaining experience²	1 year	Pakistani resident	$6,000	XIII(2)
Studying and training: compensation while under U.S. Government program	No limit	U.S. Government, its contractor, or any foreign resident employer	$10,000	XIII(3)

Philippines

US tax treaty provisions for students, trainees, teachers and researchers: Philippines
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship or fellowship grant^5,15	5 years	Any U.S. or foreign resident	No limit	22(1)
Teaching^4,38	2 years	U.S. educational institution	No limit	21
Studying and training: remittances or allowances	5 years	Any foreign resident	No limit	22(1)
Studying and training: compensation during study	5 years	Any U.S. or foreign resident	$3,000 p.a.	22(1)
Studying and training: compensation while gaining experience²	12 consec. mo.	Philippines resident	$7,500 p.a.	22(2)
Studying and training: compensation while under U.S. Government program	1 year	U.S. Government or its contractor	$10,000 p.a.	22(3)

Poland

US tax treaty provisions for students, trainees, teachers and researchers: Poland
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship or fellowship grant^5,15	5 years	Any U.S. or foreign resident	No limit	18(1)
Teaching^4,41	2 years	U.S. educational institution	No limit	17
Studying and training: remittances or allowances	5 years	Any foreign resident	No limit	18(1)
Studying and training: compensation during training	5 years	U.S. or any foreign resident	$2,000 p.a.	18(1)
Studying and training: compensation while gaining experience²	1 year	Polish resident	$5,000	18(2)
Studying and training: compensation while under U.S. Government program	1 year	U.S. Government or its contractor	$10,000	18(3)

Portugal

US tax treaty provisions for students, trainees, teachers and researchers: Portugal
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship or fellowship grant^5,15	5 years	Any U.S. or foreign resident	No limit	23(1)
Teaching^4,42	2 years	U.S. educational institution	No limit	22
Studying and training: remittances or allowances	5 years	Any foreign resident	No limit	23(1)
Studying and training: compensation during study or training	12 consec. mos.	Portuguese resident	$8,000	23(2)
Studying and training: compensation during study or training	5 years	Other foreign or U.S. resident	$5,000 p.a.	23(1)
Studying and training: compensation while gaining experience²	12 consec. mos.	Portuguese resident	$8,000	23(2)

Romania

US tax treaty provisions for students, trainees, teachers and researchers: Romania
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship or fellowship grant^5,15	5 years	Any U.S. or foreign resident	No limit	20(1)
Teaching⁴	2 years	U.S. educational institution	No limit	19
Studying and training: remittances or allowances	5 years	Any foreign resident	No limit	20(1)
Studying and training: compensation during training	5 years	U.S. or any foreign resident	$2,000 p.a.	20(1)
Studying and training: compensation while gaining experience²	1 year	Romanian resident	$5,000	20(2)
Studying and training: compensation while under U.S. Government program	1 year	U.S. Government or its contractor	$10,000	20(3)

Slovak Republic

US tax treaty provisions for students, trainees, teachers and researchers: Slovak Republic
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship or fellowship grant^4,5,15	5 years	Any U.S. or foreign resident	No limit	21(1)
Teaching^4,35	2 years	Any U.S. educational or research institution	No limit	21(5)
Studying and training: remittances or allowances	5 years	Any foreign resident	No limit	21(1)
Studying and training: compensation during training	5 years	Any U.S. or any foreign resident	$5,000 p.a.	21(1)
Studying and training: compensation while gaining experience²	12 consec. mos.	Slovak resident	$8,000	21(2)
Studying and training: compensation while under U.S. Government program	1 year	U.S. Government	$10,000	21(3)

Slovenia

US tax treaty provisions for students, trainees, teachers and researchers: Slovenia
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship or fellowship grant^4,5,10	5 years	Any U.S. or foreign resident	No limit	20(1)
Teaching or research^4,40	2 years	Any U.S. or foreign resident	No limit	20(3)
Studying and training: remittances or allowances¹⁰	5 years	Any foreign resident	No limit	20(1)
Studying and training: compensation during training	12 mos.	Slovenian resident	$8,000	20(2)
Studying and training: compensation during training¹⁰	5 years	Other foreign or U.S. resident	$5,000 p.a.	20(1)
Studying and training: compensation while gaining experience²	12 mos.	Slovenian resident	$8,000	20(2)

South Africa

US tax treaty provisions for students, trainees, teachers and researchers: South Africa
Income	Time in the US	Paid by	Exempt up to	Article
Studying and training: remittances or allowances^11,45	1 year	Any foreign resident	No limit	20

South Korea

US tax treaty provisions for students, trainees, teachers and researchers: South Korea
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship or fellowship grant^5,15	5 years	Any U.S. or foreign resident	No limit	21(1)
Teaching⁴	2 years	U.S. educational institution	No limit	20
Studying and training: remittances or allowances	5 years	Any foreign resident	No limit	21(1)
Studying and training: compensation during training	5 years	Any foreign or U.S. resident	$2,000 p.a.	21(1)
Studying and training: compensation while gaining experience²	1 year	Korean resident	$5,000	21(2)
Studying and training: compensation under U.S. Government program	1 year	U.S. Government or its contractor	$10,000	21(3)

Spain

US tax treaty provisions for students, trainees, teachers and researchers: Spain
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship or fellowship grant^4,5,15	5 years	Any U.S. or foreign resident	No limit	22(1)
Studying and training: remittances or allowances	5 years	Any foreign resident	No limit	22(1)
Studying and training: compensation during training	5 years	Any U.S. or foreign resident	$5,000 p.a.	22(1)
Studying and training: compensation while gaining experience²	12 consec. mo.	Spanish resident	$8,000 p.a.	22(2)

Sri Lanka

US tax treaty provisions for students, trainees, teachers and researchers: Sri Lanka
Income	Time in the US	Paid by	Exempt up to	Article
Studying and training: remittances or allowances11	No limit	Any foreign resident	No limit	21(1)
Studying and training: compensation while gaining experience^2,19	1 year	Sri Lankan resident	$6,000	21(2)

Sweden

US tax treaty provisions for students, trainees, teachers and researchers: Sweden
Income	Time in the US	Paid by	Exempt up to	Article
Studying and training: remittances or allowances¹¹	No limit	Any foreign resident	No limit	21

Switzerland

US tax treaty provisions for students, trainees, teachers and researchers: Switzerland
Income	Time in the US	Paid by	Exempt up to	Article
Studying and training: remittances or allowances¹¹	No limit	Any foreign resident	No limit	20

Thailand

US tax treaty provisions for students, trainees, teachers and researchers: Thailand
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship or fellowship grant⁵	5 years	Any U.S. or foreign resident	No limit	22(1)
Teaching or research^4,38	2 years	Any U.S. or foreign resident	No limit	23
Studying and training: remittances or allowances	5 years	Any foreign resident	No limit	22(1)
Studying and training: compensation during training	5 years.	Any U.S. or foreign resident	$3,000 p.a.	22(1)
Studying and training: compensation while gaining experience²	12 consec. mos.	Thai resident	$7,500 p.a.	22(2)
Studying and training: compensation under U.S. Government program	1 year	U.S. Government	$10,000	22(3)

Trinidad and Tobago

US tax treaty provisions for students, trainees, teachers and researchers: Trinidad and Tobago
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship or fellowship grant^5,15	5 years	Any U.S. or foreign resident	No limit	19(1)
Teaching⁴	2 years	U.S. educational institution or U.S. Government	No limit	18
Studying and training: remittances or allowances	5 years	Any foreign resident	No limit	19(1)
Studying and training: compensation during study or research⁶	5 years.	U.S. or any foreign resident	$2,000 p.a.	19(1)
Studying and training: compensation during professional training⁶	5 years	U.S. or any foreign resident	$5,000 p.a.	19(1)
Studying and training: compensation while gaining experience^2,6	1 year	Trinidad–Tobago resident	$5,000	19(2)
Studying and training: compensation under U.S. Government program⁶	1 year	U.S. Government or its contractor	$10,000	19(3)

Tunisia

US tax treaty provisions for students, trainees, teachers and researchers: Tunisia
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship and fellowship grant^5,11,15	5 years	Any U.S. or foreign resident	No limit	20
Studying and training: remittances or allowances	5 years	Any foreign resident	No limit	20
Studying and training: compensation during training	5 years	Any U.S. or foreign resident	$4,000 p.a.	20

Turkey

US tax treaty provisions for students, trainees, teachers and researchers: Turkey
Income	Time in the US	Paid by	Exempt up to	Article
Teaching or research	2 years	Any foreign resident	No limit	20(2)
Studying and training: remittances or allowances¹¹	No limit	Any foreign resident	No limit	20(1)

Ukraine

US tax treaty provisions for students, trainees, teachers and researchers: Ukraine
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship or fellowship grant^5,31,41	5 years	Any U.S. or foreign resident	No limit	20
Studying and training: remittances or allowances^4,31	5 years	Any foreign resident	No limit	20

United Kingdom

US tax treaty provisions for students, trainees, teachers and researchers: United Kingdom
Income	Time in the US	Paid by	Exempt up to	Article
Teaching or research⁴	2 years	Any U.S. educational institution	No limit	20A
Studying and training: remittances or allowances^11,45	1 year	Any foreign resident	No limit	20

Venezuela

US tax treaty provisions for students, trainees, teachers and researchers: Venezuela
Income	Time in the US	Paid by	Exempt up to	Article
Scholarship or fellowship grants^4,5,10	5 years	Any U.S. or foreign resident	No limit	21(1)
Teaching^4,40	2 years	Any U.S. or foreign resident	No limit	21(3)
Studying and training: remittances or allowances¹⁰	5 years	Any foreign resident	No limit	21(1)
Studying and training: compensation during training	12 mos.	Venezuelan resident	$8,000	21(2)
Studying and training: compensation during training¹⁰	5 years	Other foreign or U.S. resident	$5,000 p.a.	21(1)
Studying and training: compensation while gaining experience²	12 mos.	Venezuelan resident	$8,000	21(2)

Notes

1. Refers to income code numbers under which the income is reported on Forms 1042-S. Personal services must be performed by a nonresident alien individual who is a resident of the specified treaty country.
2. Applies only if training or experience is received from a person other than alien's employer.
3. The exemption does not apply to income received for performing services in the United States as an entertainer or a sportsman. However, this income is exempt for U.S. income tax if the visit is (a) substantially supported by public funds of Ukraine, its political subdivisions, or local authorities, or (b) made under a specific arrangement agreed to by the governments of the treaty countries.
4. Does not apply to compensation for research work primarily for private benefit.
5. Grant must be from a nonprofit organization. In many cases, the exemption also applies to amounts from either the U.S. or foreign government. For Indonesia and the Netherlands, the exemption also applies if the amount is awarded under a technical assistance program entered into by the United States or the foreign government, or its political subdivisions or local authorities.
6. Reimbursed expenses are not taken into account in figuring any maximum compensation to which the exemption applies. For Japan and Trinidad and Tobago, only reimbursed travel expenses are disregarded in figuring the maximum compensation.
7. Exemption does not apply to the extent income is attributable to the recipient's fixed U.S. base. For residents of Korea and Norway, the fixed base must be maintained for more than 182 days (for Norway, 30 days in the case of the exploration or exploitation of the seabed and sub-soil and their natural resources); for residents of Morocco, the fixed base must be maintained for more than 89 days.
8. Does not apply to fees paid to a director of a U.S. corporation.
9. Does not apply to compensation for research work for other than the U.S. educational institution (or, for Italy, a medical facility that is primarily publicly funded) involved.
10. Applies to any additional period that a full-time student needs to complete the educational requirements as a candidate for a postgraduate or professional degree from a recognized educational institution.
11. Applies only to full-time student or trainee.
12. Fees paid to a resident of the treaty country for services performed in the United States as a director of a U.S. corporation are subject to U.S. tax.
13. Exemption does not apply if, during the immediately preceding period, such individual claimed the benefits of Article 23(1).
14. Does not apply to compensation paid to public entertainers that is more than $100 a day.
15. Does not apply to payments from the National Institutes of Health under its Visiting Associate Program and Visiting Scientist Program.
16. Exemption applies only if the compensation is subject to tax in the country of residence.
17. The exemption does not apply if the employee's compensation is borne by a permanent establishment (or in some cases a fixed base) that the employer has in the United States.
18. The exemption also applies if the employer is a permanent establishment in the treaty country but is not a resident of the treaty country.
19. Applies also to a participant in a program sponsored by the U.S. Government or an international organization.
20. The exemption is also extended to journalists and correspondents who are temporarily in the U.S. for periods not longer than 2 years and who receive compensation from abroad.
21. Also exempt are amounts of up to $10,000 received from U.S. sources to provide ordinary living expenses. For students, the amount will be less than $10,000, determined on a case by case basis.
22. Withholding may be required if the factors on which the treaty exemption is based may not be determinable until after the close of the tax year. Athletes and entertainers may be able to enter into a central withholding agreement with the IRS for reduced withholding provided certain requirements are met.
23. A student or trainee may choose to be treated as a U.S. resident for tax purposes. If the choice is made, it may not be changed without the consent of the U.S. competent authority.
24. Does not apply to amounts received in excess of reasonable fees payable to all directors of the company for attending meetings in the United States.
25. Exemption does not apply if gross receipts (including reimbursements) exceed this amount.
26. Exemption does not apply if net income exceeds this amount.
27. Exemption does not apply to payments borne by a permanent establishment in the United States or paid by a U.S. citizen or resident or the federal, state, or local government.
28. Exemption does not apply if compensation (or gross income for the Philippines and Romania) exceeds this amount.
29. The exemption applies only to income from activities performed under special cultural exchange programs agreed to by the U.S. and Chinese governments.
30. Exemption does not apply if gross receipts (or compensation for Portugal and Venezuela), including reimbursements, exceed this amount. Income is fully exempt if visit to the United States is substantially supported by public funds of the treaty country or its political subdivisions or local authorities.
31. The 5-year limit pertains only to training or research.
32. Compensation from employment directly connected with a place of business that is not a permanent establishment is exempt if the alien is present in the United States for a period not exceeding 12 consecutive months. Compensation for technical services directly connected with the application of a right or property giving rise to a royalty is exempt if the services are provided as part of a contract granting the use of the right or property.
33. Exemption does not apply if, during the immediately preceding period, the individual claimed the benefits of Article 21.
34. Exemption does not apply if, during the immediately preceding period, the individual claimed the benefits of Article 22.
35. Exemption does not apply if the individual either (a) claimed the benefit of Article 21(5) during a previous visit, or (b) during the immediately preceding period, claimed the benefit of Article 21(1), (2), or (3).
36. Exemption applies only to compensation for personal services performed in connection with, or incidental to, the individual's study, research, or training.
37. If the compensation exceeds $400 per day, the entertainer may be taxed on the full amount. If the individual receives a fixed amount for more than one performance, the amount is prorated over the number of days the individual performs the services (including rehearsals).
38. Exemption does not apply if, during the immediately preceding period, the individual claimed the benefits of Article 22(1).
39. Exemption does not apply if, during the immediately preceding period, the individual claimed the benefits of Article 24(1).
40. The combined benefit for teaching cannot exceed 5 years.
41. Exemption does not apply if, during the immediately preceding period, the individual claimed the benefits of Article 18(1).
42. Exemption does not apply if the individual either (a) previously claimed the benefit of this Article, or (b) during the immediately preceding period, claimed the benefit of Article 23. The benefits under Articles 22 and 23 cannot be claimed at the same time.
43. The combined period of benefits under Articles 20 and 21(1) cannot exceed 5 years.
44. Exemption does not apply if the individual previously claimed the benefit of this Article.
45. The time limit pertains only to an apprentice or business trainee.
46. Exemption does not apply if gross receipts exceed this amount.
47. Fees paid to a resident of the treaty country for services as a director of a U.S. corporation are subject to U.S. tax, unless the services are performed in the country of residence.
48. Exemption does not apply if gross receipts exceed this amount. Income is fully exempt if visit to the United States is substantially supported by public funds of the treaty country or its political subdivisions or local authorities.
49. A $10,000 limit applies if the expense is borne by a permanent establishment or a fixed base in the United States. Exemption does not apply if the recipient maintains a permanent establishment in the U.S. with which the income is effectively connected.
50. This provision does not apply if these activities are substantially supported by a nonprofit organization or by public funds of the treaty country or its political subdivisions or local authorities. For Indonesia and the Philippines, the competent authority of the sending state must certify that the visit qualifies.
51. Exemption does not apply if gross receipts, including reimbursements, exceed this amount during the year. Income is fully exempt if visit is wholly or mainly supported by public funds of one or both of the treaty countries or their political subdivisions or local authorities.
52. Exemption applies to a business apprentice (trainee) only for a period not exceeding 1 year (2 years for Belgium and Bulgaria) from the date of arrival in the United States.
53. Treated as business profits under Article 7 (VII) of the treaty.
54. Employment with a team which participates in a league with regularly scheduled games in both countries is covered under the provisions for dependent personal services.
55. Exemption does not apply if during the immediately preceding period, the individual claimed the benefit of Article 20(2), (3), or (4).
56. Labor or personal services performed in connection with the exploration or exploitation of the seabed and sub-soil and their natural resources is fully exempt for a period of 60 days in the tax year.
57. Remuneration for employment exercised aboard a ship or aircraft operated in international traffic by a resident of a contracting State may be taxed in that State. Canada may tax the income from employment if the income is derived by a resident of Canada and the ship or aircraft is operated by a resident of Canada. If operated by a Luxembourg resident and Luxembourg fails to tax the income, such income shall be taxed in the State of which the employee is a resident. The income may be taxed in Tunisia only if the ship or aircraft is operated by an enterprise that is managed and controlled in Tunisia.
58. Remuneration derived by a resident of a contracting State in respect of an employment as a member of the regular compliment of a ship or aircraft operated in international traffic may only be taxed in that State.
59. Income from personal services performed by a resident of one contracting State as an employee aboard ships or aircraft operated by a resident of the other contracting State in international traffic may be taxed by that other contracting State if the employee is a member of the regular compliment of the ship or aircraft.
60. The test does not apply if the entertainer is a resident of the one contracting State and is present in the other Contracting State pursuant to a specific arrangement agreed to by the contracting States under a Cultural Relations Agreement dated December 15, 1972.
61. The U.S.-U.S.S.R. Income Tax Treaty, signed June 20, 1973, applies to the countries of Armenia, Azerbaijan, Belarus. Georgia, Kyrgystan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan.

Source: IRS Tax Treaty Table 2, Compensation for Personal Services Performed in United States Exempt from U.S. Income Tax (IRS tax treaty tables); IRS, Withholding certificates and exemptions for personal services and students; IRS, Claiming tax treaty benefits. The table summarizes the treaties; the treaty text governs. Information only, not tax advice.

Frequently asked questions

Which countries have tax treaty benefits for students?

55 treaty countries have a studying and training article in the IRS treaty table, and 33 of them also exempt some pay earned while studying or training, for example Bangladesh, Belgium, Bulgaria, China (People's Republic) and Cyprus. 54 exempt payments from abroad for living, study or training expenses.

How do I claim a tax treaty exemption on my wages?

As a nonresident alien, give your employer Form 8233 to claim the treaty exemption from withholding on compensation for personal services. If you have become a resident alien and your treaty has an exception to the saving clause for students or teachers, give the payer Form W-9 with a statement naming the treaty article and that you rely on the saving clause exception.

Do tax treaties exempt Social Security and Medicare?

The exemptions in this table are for US federal income tax. Social Security and Medicare are a separate question: F-1, J-1 and M-1 nonresident aliens are generally exempt on work their status allows, under US law rather than a treaty.

Can I keep treaty benefits after I become a resident alien?

Usually not, because most treaties have a saving clause that lets the US tax its residents as if there were no treaty. Some treaties make an exception for students, trainees, teachers or researchers; the China treaty is the best-known example, so its $5,000 p.a. exemption for pay during training can continue.