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Tax Treaties for Students with Scholarships

Country

Maximum Presence

Amount

Article #

Special restrictions
* see below

Armenia

5 years

$10,000

VI (1)

a

Azerbaijan

5 years

$10,000

VI (1)

a

Bangladesh No limit No limit 21 (2) In effect after 01/01/07

Belarus

5 years

$10,000

VI (1)

a

Belgium

5 years

No limit

21 (1)

 

P.R. China

No limit

No limit

20 (b)

b

Cyprus

5 years

No limit

21 (1)

 

Czech Republic 5 years No limit 21 (1)  

Egypt

5 years

No limit

23 (1)

 

Estonia

5 years

No limit

20 (1)

 

France

5 years

No limit

21 (1)

 

Georgia

5 years

No limit

VI (1)

a

Germany

No limit

No limit

20 (3)

 

Iceland

5 years

No limit

22 (1)

 

Indonesia

5 years

No limit

19 (1)

 

Israel

5 years

No limit

24 (1)

 

Japan (old treaty)

5 years

No limit

20 (1)

 

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.

Kazakstan

5 years

No limit

19

 

Republic of Korea 5 years No limit 21 (1)  

Kyrgyzstan

5 years

$10,000

VI (1)

a

Latvia

5 years

No limit

20 (1)

 

Lithuania

5 years

No limit

20 (1)

 

Moldova

5 years

$10,000

VI (1)

a

Morocco

5 years

No limit

18

 

Netherlands

3 years

No limit

22 (2)

 

Norway

5 years

No limit

16 (1)

 

Philippines

5 years

No limit

22 (1)

 

Poland

5 years

No limit

18 (1)

 

Portugal

5 years

No limit

23 (1)

Romania

5 years

No limit

20 (1)

 

Russia

5 years

No limit

18

 

Slovak Republic 5 years No limit 21 (1)  

Slovenia

5 years

No limit

20 (1)

c

Spain

5 years

No limit

22 (1)

 

Tajikistan

5 years

$10,000

VI (1)

a

Thailand

5 years

No limit

22 (1)

 

Trinidad & Tobago 5 years No limit 19 (1)  

Tunisia

5 years

No limit

20

 

Turkmenistan

5 years

$10,000

VI (1)

a

Ukraine

5 years

No limit

20

Uzbekistan

5 years

$10,000

VI (1)

a

Venezuela

5 years

No limit

21(1)

c

* Special Restrictions

a

also exempt are scholarship/grant amounts of up to $10,000 received from U.S. soruces to provide ordinary living expen ses.

b

does not include Hong Kong

c

students continuing on for graduate level studies may continue to claim treaty benefits for the additional time needed to complete the degree requirements



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

Updated: January 6, 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.