Independent Services Tax Treaties - Payroll, Benefits and Retirement

Finance > Payroll, Benefits and Retirement > Payroll Manual > Independent Services Tax Treaties

Country	Maximum Presence	Amount	Article	Comments
Australia	183 days	No limit	14	7
Austria	183 days	No limit	14	7
Bangladesh	183 days	No limit	15	7
Barbados	89 days	No limit	14	7,8
Belgium			7	53
Bulgaria			7	53
Canada			7	53
China	183 days	No limit	13	7
CIS	183 days	No limit	VI(2)
Cyprus	182 days	No limit	17	7
Czech Republic	183 days	No limit	14	7
Denmark	No limit	No limit	14	7
Egypt	89 days	No limit	15
Estonia	89 days	No limit	15
Finland	No limit	No limit	14	7
France	No limit	No limit	14	7
Germany			7	53
Greece	183 days	$10,000 p.a.	X
Hungary	183 days	No limit	13	7
Iceland			7	53
India	89 days	No limit	15	7,8
Indonesia	119 days	No limit	15	7
Ireland	No limit	No limit	14	7
Israel	182 days	No limit	16
Italy	No limit	No limit	14(1)	7
Jamaica	89 days	No limit	14	7
Japan			7	53
Kazakhstan	183 days	No limit	14	7
Korea	182 days	$3,000 p.a.	18	7
Latvia	183 days	No limit	14	7
Lithuania	183 days	No limit	14	7
Luxembourg	No limit	No limit	14	7
Malta			7	53
Mexico	182 days	No limit	14	7
Morocco	182 days	$5,000 p.a.	14	7
Netherlands	No limit	No limit	15	7
New Zealand			7	53
Norway	182 days	No limit	13	7
Philippines	89 days	$10,000 p.a.	15	7
Poland	182 days	No limit	15
Portugal	182 days	No limit	15	7
Romania	182 days	No limit	14
Russia	183 days	No limit	13	7
Slovak Republic	183 days	No limit	14	7
Slovenia	No limit	No limit	14	7
South Africa	183 days	No limit	14	7
Spain	No limit	No limit	15	7
Sri Lanka	183 days	No limit	15	7,12
Sweden	No limit	No limit	14	7
Switzerland	No limit	No limit	14	7
Thailand	89 days	$10,000 p.a.	15	7
Trinidad and Tobago	183 days	$3,000	17	14
Tunisia	183 days	$7,500 p.a.	14	7
Turkey	183 days	No limit	14	7
Ukraine	No limit	No limit	14	3,7
United Kingdom			7	53
Venezuela	No limit	No limit	14	7,12

Comments

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.