CountryMaximum PresenceAmountArticleComments
Australia183 daysNo limit147
Austria183 daysNo limit147
Bangladesh183 daysNo limit157
Barbados89 daysNo limit147,8
China183 daysNo limit137
CIS183 daysNo limitVI(2)
Cyprus182 daysNo limit177
Czech Republic183 daysNo limit147
DenmarkNo limitNo limit147
Egypt89 daysNo limit15
Estonia89 daysNo limit15
FinlandNo limitNo limit147
FranceNo limitNo limit147
Greece183 days$10,000 p.a.X
Hungary183 daysNo limit137
India89 daysNo limit157,8
Indonesia119 daysNo limit157
IrelandNo limitNo limit147
Israel182 daysNo limit16
ItalyNo limitNo limit14(1)7
Jamaica89 daysNo limit147
Kazakhstan183 daysNo limit147
Korea182 days$3,000 p.a.187
Latvia183 daysNo limit147
Lithuania183 daysNo limit147
LuxembourgNo limitNo limit147
Mexico182 daysNo limit147
Morocco182 days$5,000 p.a.147
NetherlandsNo limitNo limit157
New Zealand753
Norway182 daysNo limit137
Philippines89 days$10,000 p.a.157
Poland182 daysNo limit15
Portugal182 daysNo limit157
Romania182 daysNo limit14
Russia183 daysNo limit137
Slovak Republic183 daysNo limit147
SloveniaNo limitNo limit147
South Africa183 daysNo limit147
SpainNo limitNo limit157
Sri Lanka183 daysNo limit157,12
SwedenNo limitNo limit147
SwitzerlandNo limitNo limit147
Thailand89 days$10,000 p.a.157
Trinidad and Tobago183 days$3,0001714
Tunisia183 days$7,500 p.a.147
Turkey183 daysNo limit147
UkraineNo limitNo limit143,7
United Kingdom753
VenezuelaNo limitNo limit147,12



The exemption does not apply to income received for performing services in the United States as an entertainer or 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.



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 exploration or exploitation of the seabed and subsoil and their natural resources); for residents of Morocco, the fixed base must be maintained for more than 89 days.



Does not apply to fees paid to the director of a U.S. corporation.



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.



Treated as business profits under Article 7 (VII) of the treaty.