---
title: "US Tax Treaties for Students, Researchers and Teachers | TaxWren"
description: "Which of 57 countries' US tax treaties exempt scholarships, student pay, teaching or research income from federal income tax, for how long and up to how much, from the IRS treaty tables."
url: https://taxwren.com/tax-treaties
---

# 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.

## How treaty exemptions work

-   **For nonresident aliens who are residents of the treaty country.** First check your status with the [substantial presence test calculator](/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

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Studying and training: remittances or allowances[11](#fn-11) | No limit | Any foreign resident | No limit | 20 |

### Austria

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Studying and training: remittances or allowances[11](#fn-11),[45](#fn-45) | 3 years | Any foreign resident | No limit | 20 |

### Bangladesh

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship or fellowship grant[4](#fn-4),[5](#fn-5),[45](#fn-45) | 2 years | Any U.S. or foreign resident | No limit | 21(2) |
| Teaching or research[4](#fn-4) | 2 years | Any U.S. or foreign resident | No limit | 21(1) |
| Studying and training: remittances or allowances[45](#fn-45) | 2 years | Any foreign resident | No limit | 21(2) |
| Studying and training: compensation during study or training[45](#fn-45) | 2 years | Any U.S. or foreign resident | $8,000 p.a. | 21(2) |

### Barbados

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Studying and training: remittances or allowances[11](#fn-11) | No limit | Any foreign resident | No limit | 20 |

### Belgium

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Teaching[4](#fn-4) | 2 years | Any U.S. educational or research institution | No limit | 19(2) |
| Studying and training: remittances or allowances[45](#fn-45) | 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

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Teaching[4](#fn-4) | 2 years | Any U.S. educational or research institution | No limit | 19(2) |
| Studying and training: remittances or allowances[45](#fn-45) | 2 years | Any foreign resident | No limit | 19(1)(a) |
| Studying and training: compensation during study or training[45](#fn-45) | 2 years | Any U.S. or foreign resident | $9,000 p.a. | 19(1)(b) |

### Canada

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Studying and training: remittances or allowances[11](#fn-11),[52](#fn-52) | No limit | Any foreign resident | No limit | XX |

### 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)

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship or fellowship grant[5](#fn-5),[15](#fn-15) | No specific limit | Any U.S. or foreign resident | No limit | 20(b) |
| Teaching[4](#fn-4) | 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

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship or fellowship grant[19](#fn-19) | 5 years | Any U.S. or foreign resident | Limited | VI(1) |

### Cyprus

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship or fellowship grant[5](#fn-5),[15](#fn-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 experience[2](#fn-2) | 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

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship or fellowship grant[4](#fn-4),[5](#fn-5),[15](#fn-15) | 5 years | Any U.S. or foreign resident | No limit | 21(1) |
| Teaching[4](#fn-4),[35](#fn-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 experience[2](#fn-2) | 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

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Studying and training: remittances or allowances[11](#fn-11),[45](#fn-45) | 3 years | Any foreign resident | No limit | 20 |

### Egypt

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship or fellowship grant[5](#fn-5),[15](#fn-15) | Generally, 5 years | Any U.S. or foreign resident | No limit | 23(1) |
| Teaching[4](#fn-4),[13](#fn-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 experience[2](#fn-2) | 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

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship or fellowship grants[4](#fn-4),[5](#fn-5) | 5 years | Any U.S. or foreign resident | No limit | 20(1) |
| Independent personal services[7](#fn-7) | 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 experience[2](#fn-2) | 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

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Studying and training: remittances or allowances[11](#fn-11) | No limit | Any foreign resident | No limit | 20 |

### France

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship or fellowship grant[5](#fn-5),[15](#fn-15),[43](#fn-43) | 5 years | Any U.S. or foreign resident | No limit | 21(1) |
| Teaching[4](#fn-4),[43](#fn-43),[44](#fn-44) | 2 years | U.S. educational or research institution | No limit | 20 |
| Studying and training: remittances or allowances[43](#fn-43) | 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 training[43](#fn-43) | 5 years | Other foreign or U.S. resident | $5,000 p.a. | 21(1) |
| Studying and training: compensation while gaining experience[2](#fn-2) | 12 consec. mos. | French resident | $8,000 | 21(2) |

### Germany

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship or fellowship grant[5](#fn-5) | No limit | Any U.S. or foreign resident | No limit | 20(3) |
| Teaching[4](#fn-4),[55](#fn-55) | 2 years | U.S. educational or research institution | No limit | 20(1) |

### 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

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship or fellowship grant[5](#fn-5) | 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 experience[2](#fn-2) | 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

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Teaching[4](#fn-4) | 2 years | U.S. educational institution | No limit | 22 |
| Studying and training: remittances or allowances[27](#fn-27) | Reasonable period | Any foreign resident | No limit | 21(1) |

### Indonesia

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship and fellowship grant[5](#fn-5),[15](#fn-15) | 5 years | Any U.S. or foreign resident | No limit | 19(1) |
| Teaching[4](#fn-4),[44](#fn-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

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Studying and training: remittances or allowances[11](#fn-11),[45](#fn-45) | 1 year | Any foreign resident | No limit | 20 |

### Israel

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship and fellowship grant[5](#fn-5) | 5 years | Any U.S. or foreign resident | No limit | 24(1) |
| Teaching[4](#fn-4),[39](#fn-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 experience[2](#fn-2) | 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

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Teaching or research[4](#fn-4) | 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

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Teaching[4](#fn-4),[44](#fn-44) | 2 years | U.S. educational institution | No limit | 22 |
| Studying and training: remittances or allowances[11](#fn-11) | 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 experience[2](#fn-2) | 12 consec. mo. | Jamaican resident | $7,500 p.a. | 21(2) |

### Japan

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Teaching or research[4](#fn-4) | 2 years | Any U.S. educational institution | No limit | 20 |
| Studying and training: remittances or allowances[45](#fn-45) | 1 year | Any foreign resident | No limit | 19 |

### Kazakhstan

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship or fellowship grant[4](#fn-4),[5](#fn-5),[15](#fn-15),[31](#fn-31),[41](#fn-41) | 5 years | Any U.S. or foreign resident | No limit | 19 |
| Studying and training: remittances or allowances[31](#fn-31) | 5 years | Any foreign resident | No limit | 19 |

### Latvia

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship or fellowship grants[4](#fn-4),[5](#fn-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 experience[2](#fn-2) | 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

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship or fellowship grants[4](#fn-4),[5](#fn-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 experience[2](#fn-2) | 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

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Teaching or research[9](#fn-9) | 2 years | Any U.S. or foreign resident | No limit | 21(2) |
| Studying and training: remittances or allowances[11](#fn-11),[45](#fn-45) | 2 years | Any U.S. or foreign resident | No limit | 21(1) |

### Malta

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Studying and training: remittances or allowances[45](#fn-45) | 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

| 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

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship or fellowship grant[5](#fn-5),[15](#fn-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

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship or fellowship grant[5](#fn-5),[15](#fn-15),[33](#fn-33) | 3 years | Any U.S. or foreign resident | No limit | 22(2) |
| Teaching[4](#fn-4),[34](#fn-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 grant[36](#fn-36) | Reasonable period | Any U.S. or foreign resident | $2,000 p.a. | 22(2) |

### New Zealand

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Studying and training: remittances or allowances[11](#fn-11) | No limit | Any foreign resident | No limit | 20 |

### Norway

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship or fellowship grant[5](#fn-5),[15](#fn-15) | 5 years | Any U.S. or foreign resident | No limit | 16(1) |
| Teaching[4](#fn-4) | 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 experience[2](#fn-2) | 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

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship or fellowship grant[15](#fn-15) | 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 experience[2](#fn-2) | 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

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship or fellowship grant[5](#fn-5),[15](#fn-15) | 5 years | Any U.S. or foreign resident | No limit | 22(1) |
| Teaching[4](#fn-4),[38](#fn-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 experience[2](#fn-2) | 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

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship or fellowship grant[5](#fn-5),[15](#fn-15) | 5 years | Any U.S. or foreign resident | No limit | 18(1) |
| Teaching[4](#fn-4),[41](#fn-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 experience[2](#fn-2) | 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

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship or fellowship grant[5](#fn-5),[15](#fn-15) | 5 years | Any U.S. or foreign resident | No limit | 23(1) |
| Teaching[4](#fn-4),[42](#fn-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 experience[2](#fn-2) | 12 consec. mos. | Portuguese resident | $8,000 | 23(2) |

### Romania

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship or fellowship grant[5](#fn-5),[15](#fn-15) | 5 years | Any U.S. or foreign resident | No limit | 20(1) |
| Teaching[4](#fn-4) | 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 experience[2](#fn-2) | 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

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship or fellowship grant[4](#fn-4),[5](#fn-5),[15](#fn-15) | 5 years | Any U.S. or foreign resident | No limit | 21(1) |
| Teaching[4](#fn-4),[35](#fn-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 experience[2](#fn-2) | 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

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship or fellowship grant[4](#fn-4),[5](#fn-5),[10](#fn-10) | 5 years | Any U.S. or foreign resident | No limit | 20(1) |
| Teaching or research[4](#fn-4),[40](#fn-40) | 2 years | Any U.S. or foreign resident | No limit | 20(3) |
| Studying and training: remittances or allowances[10](#fn-10) | 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 training[10](#fn-10) | 5 years | Other foreign or U.S. resident | $5,000 p.a. | 20(1) |
| Studying and training: compensation while gaining experience[2](#fn-2) | 12 mos. | Slovenian resident | $8,000 | 20(2) |

### South Africa

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Studying and training: remittances or allowances[11](#fn-11),[45](#fn-45) | 1 year | Any foreign resident | No limit | 20 |

### South Korea

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship or fellowship grant[5](#fn-5),[15](#fn-15) | 5 years | Any U.S. or foreign resident | No limit | 21(1) |
| Teaching[4](#fn-4) | 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 experience[2](#fn-2) | 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

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship or fellowship grant[4](#fn-4),[5](#fn-5),[15](#fn-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 experience[2](#fn-2) | 12 consec. mo. | Spanish resident | $8,000 p.a. | 22(2) |

### 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](#fn-2),[19](#fn-19) | 1 year | Sri Lankan resident | $6,000 | 21(2) |

### Sweden

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Studying and training: remittances or allowances[11](#fn-11) | No limit | Any foreign resident | No limit | 21 |

### Switzerland

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Studying and training: remittances or allowances[11](#fn-11) | No limit | Any foreign resident | No limit | 20 |

### Thailand

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship or fellowship grant[5](#fn-5) | 5 years | Any U.S. or foreign resident | No limit | 22(1) |
| Teaching or research[4](#fn-4),[38](#fn-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 experience[2](#fn-2) | 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

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship or fellowship grant[5](#fn-5),[15](#fn-15) | 5 years | Any U.S. or foreign resident | No limit | 19(1) |
| Teaching[4](#fn-4) | 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 research[6](#fn-6) | 5 years. | U.S. or any foreign resident | $2,000 p.a. | 19(1) |
| Studying and training: compensation during professional training[6](#fn-6) | 5 years | U.S. or any foreign resident | $5,000 p.a. | 19(1) |
| Studying and training: compensation while gaining experience[2](#fn-2),[6](#fn-6) | 1 year | Trinidad–Tobago resident | $5,000 | 19(2) |
| Studying and training: compensation under U.S. Government program[6](#fn-6) | 1 year | U.S. Government or its contractor | $10,000 | 19(3) |

### Tunisia

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship and fellowship grant[5](#fn-5),[11](#fn-11),[15](#fn-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

| 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 allowances[11](#fn-11) | No limit | Any foreign resident | No limit | 20(1) |

### Ukraine

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship or fellowship grant[5](#fn-5),[31](#fn-31),[41](#fn-41) | 5 years | Any U.S. or foreign resident | No limit | 20 |
| Studying and training: remittances or allowances[4](#fn-4),[31](#fn-31) | 5 years | Any foreign resident | No limit | 20 |

### United Kingdom

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Teaching or research[4](#fn-4) | 2 years | Any U.S. educational institution | No limit | 20A |
| Studying and training: remittances or allowances[11](#fn-11),[45](#fn-45) | 1 year | Any foreign resident | No limit | 20 |

### Venezuela

| Income | Time in the US | Paid by | Exempt up to | Article |
| --- | --- | --- | --- | --- |
| Scholarship or fellowship grants[4](#fn-4),[5](#fn-5),[10](#fn-10) | 5 years | Any U.S. or foreign resident | No limit | 21(1) |
| Teaching[4](#fn-4),[40](#fn-40) | 2 years | Any U.S. or foreign resident | No limit | 21(3) |
| Studying and training: remittances or allowances[10](#fn-10) | 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 training[10](#fn-10) | 5 years | Other foreign or U.S. resident | $5,000 p.a. | 21(1) |
| Studying and training: compensation while gaining experience[2](#fn-2) | 12 mos. | Venezuelan resident | $8,000 | 21(2) |

## Notes

1.  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.  2. Applies only if training or experience is received from a person other than alien's employer.
3.  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.  4. Does not apply to compensation for research work primarily for private benefit.
5.  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.  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.  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.  8. Does not apply to fees paid to a director of a U.S. corporation.
9.  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.  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.  11. Applies only to full-time student or trainee.
12.  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.  13. Exemption does not apply if, during the immediately preceding period, such individual claimed the benefits of Article 23(1).
14.  14. Does not apply to compensation paid to public entertainers that is more than $100 a day.
15.  15. Does not apply to payments from the National Institutes of Health under its Visiting Associate Program and Visiting Scientist Program.
16.  16. Exemption applies only if the compensation is subject to tax in the country of residence.
17.  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.  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.  19. Applies also to a participant in a program sponsored by the U.S. Government or an international organization.
20.  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.  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.  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.  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.  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.  25. Exemption does not apply if gross receipts (including reimbursements) exceed this amount.
26.  26. Exemption does not apply if net income exceeds this amount.
27.  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.  28. Exemption does not apply if compensation (or gross income for the Philippines and Romania) exceeds this amount.
29.  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.  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.  31. The 5-year limit pertains only to training or research.
32.  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.  33. Exemption does not apply if, during the immediately preceding period, the individual claimed the benefits of Article 21.
34.  34. Exemption does not apply if, during the immediately preceding period, the individual claimed the benefits of Article 22.
35.  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.  36. Exemption applies only to compensation for personal services performed in connection with, or incidental to, the individual's study, research, or training.
37.  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.  38. Exemption does not apply if, during the immediately preceding period, the individual claimed the benefits of Article 22(1).
39.  39. Exemption does not apply if, during the immediately preceding period, the individual claimed the benefits of Article 24(1).
40.  40. The combined benefit for teaching cannot exceed 5 years.
41.  41. Exemption does not apply if, during the immediately preceding period, the individual claimed the benefits of Article 18(1).
42.  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.  43. The combined period of benefits under Articles 20 and 21(1) cannot exceed 5 years.
44.  44. Exemption does not apply if the individual previously claimed the benefit of this Article.
45.  45. The time limit pertains only to an apprentice or business trainee.
46.  46. Exemption does not apply if gross receipts exceed this amount.
47.  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.  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.  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.  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.  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.  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.  53. Treated as business profits under Article 7 (VII) of the treaty.
54.  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.  55. Exemption does not apply if during the immediately preceding period, the individual claimed the benefit of Article 20(2), (3), or (4).
56.  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.  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.  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.  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.  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.  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](https://www.irs.gov/pub/irs-lbi/tax-treaty-table-2.pdf) ([IRS tax treaty tables](https://www.irs.gov/individuals/international-taxpayers/tax-treaty-tables)); [IRS, Withholding certificates and exemptions for personal services and students](https://www.irs.gov/individuals/international-taxpayers/withholding-certificates-and-exemptions-for-personal-services-and-students); [IRS, Claiming tax treaty benefits](https://www.irs.gov/individuals/international-taxpayers/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.