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Tax Treaties for Students with Wages

Country

Maximum Presence

Amount

Article #

Special Restrictions
* see below
Bangladesh 2 yrs. $ 8,000 21 (2) In effect after 01/01/07, b

Barbados

-

-

-

**see special note below

Belgium

5 yrs.

$ 9,000

21 (1)

b, g, h ***see special note below

Canada

5 yrs.

$10,000

XV

a

China

No limit

$ 5,000

20 (c)

b, c

Cyprus

5 yrs.

$ 2,000

21 (1)

b, i

Czech Republic

5 yrs.

$ 5,000

21 (1)

b, c, d

Egypt

5 yrs.

$ 3,000

23 (1)

b, c, i

Estonia

5 yrs.

$ 5,000

20 (1)

b

France

5 yrs.

$ 5,000

21 (1)

b, g, h

Germany

4 yrs.

$ 9,000

20 (4)

b, c, e ***see special note below

Hungary

-

-

-

**see special note below

Iceland

5 yrs.

$ 2,000

22 (1)

b, c, h

Indonesia

5 yrs.

$ 2,000

19 (1)

b

Israel

5 yrs.

$ 3,000

24 (1)

b, c, h

Jamaica

-

-

-

**see special note below

Japan ** Old Treaty
Students currently in the US who entered the US BEFORE 01/01/05 may still claim treaty benefits up to the 5 year maximum presence limit.

5 yrs.

$ 2,000

20 (1)

b

Korea

5 yrs.

$ 2,000

21 (1)

b, f, g, h

Latvia

5 yrs.

$ 5,000

20 (1)

b

Lithuania

5 yrs.

$ 5,000

20 (1)

b

Morocco

5 yrs.

$ 2,000

18

b

Netherlands

No limit

$ 2,000

22 (1)

b, c

Norway

5 yrs.

$ 2,000

16 (1)

b, c

Pakistan

No limit

$ 5,000

XIII (1)

 

Philippines

5 yrs.

$ 3,000

22 (1)

b, f, h

Poland

5 yrs.

$ 2,000

18 (1)

b, f, h

Portugal

5 yrs.

$ 5,000

23 (1)

b

Romania

5 yrs.

$ 2,000

20 (1)

b, f, h

Slovak Republic

5 yrs.

$ 5,000

21 (1)

b, c, f

Slovenia

5 yrs.

$ 5,000

20 (1)

b, c, h

Spain

5 yrs.

$5,000 * minus personal exemption amt. for tax yr.

22 (1)

b

Thailand

5 yrs.

$ 3,000

22 (1)

b, c, f, h

Trinidad & Tobago

5 yrs.

$ 2,000

19 (1)

b, h

Tunisia

5 yrs.

$ 4,000

20

b

Venezuela

5 yrs.

$ 5,000

21 (1)

b

* Special Restrictions

a

student is taxed retroactively on full amount if income is over $10,000

b

if within the time limit, the student may claim tax treaty even if s(he) qualifies as "resident alien" for tax purposes but not applicable for permanent resident or immigrant status. Students from PR China however, may claim the treaty as long as they are primarily enrolled to be a student, even if they become US permanent residents or have immigrant status.
c

if treaty benefits are used as a student, they may not be used immediately following as a teacher/researcher
d

treaty benefits may be used only once in a lifetime
e

tax is retroactive if the student remains past 4 years
f

if individual re-establishes home country residency s(he) can claim both student & teacher treaty benefits
g

student can claim back-to-back treaty exemptions as a student then as a scholar
h

limited to 5 calendar years from date of arrival in the U.S.
i
 students continuing on for graduate level studies may continue to claim treaty benefits for the additional time needed to complete degree requirements

** Special note: Students from Barbados, Hungary & Jamaica can elect to be treated as a "resident alien" for tax purposes. This benefit is not available to scholars/researchers from these countries. 

*** Special note: Amount of exempt income increased to $9,000 as of 01/01/2008.

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© International Office, The University of Texas at Austin ~ (materials usage)

Updated: February 21, 2008
Although the information contained in this web site has been reviewed by representatives of the Internal Revenue Service and should be adequate to assist most international students and scholars, it is not a substitute for advice obtained from the Internal Revenue Service or a qualified tax professional. If your visa status has changed in the past year, or you believe you have complicated tax issues, please consult the Internal Revenue Service or a qualified tax professional.