Tax Treaties for Student Wages
| Country | Maximum Presence | Amount | Article | Comments |
|---|---|---|---|---|
| Bangladesh | 2 years | $8,000 | 21 (2) | b |
| Barbados | j | |||
| Belgium | 5 years | $9,000 | 19 (1)(b) | b, g, h |
| Canada | 5 years | $10,000 | XV | a |
| China | No limit | $5,000 | 20 (c) | b, c |
| Cyprus | 5 years | $2,000 | 21 (1) | b, i |
| Czech Republic | 5 years | $5,000 | 21 (1) | b, c, d |
| Egypt | 5 years | $3,000 | 23 (1) | b, c, i |
| Estonia | 5 years | $5,000 | 20 (1) | b, g, h |
| France | 5 years | $5,000 | 21 (1) | b, g, h |
| Germany | 4 years | $9,000 | 20 (4) | b, c, e |
| Hungary | j | |||
| Iceland | 5 years | $2,000 | 22 (1) | b, c, h |
| Indonesia | 5 years | $2,000 | 19 (1) | b |
| Israel | 5 years | $3,000 | 24 (1) | b, c, h |
| Jamaica | j | |||
| Korea | 5 years | $2,000 | 21 (1) | b, f, g, h |
| Latvia | 5 years | $5,000 | 20 (1) | b |
| Lithuania | 5 years | $5,000 | 20 (1) | b |
| Morocco | 5 years | $2,000 | 18 | b |
| Netherlands | No limit | $2,000 | 22 (1) | b, c |
| Norway | 5 years | $2,000 | 16 (1) | b, c |
| Pakistan | No limit | $5,000 | XIII (1) | |
| Philippines | 5 years | $3,000 | $3,000 | b, f, h |
| Poland | 5 years | $2,000 | 18 (1) | b, f, h |
| Romania | 5 years | $2,000 | 20 (1) | b, f, h |
| Slovak Republic | 5 years | $5,000 | 21 (1) | b, c, f |
| Slovenia | 5 years | $5,000 | 20 (1) | b, c, h |
| Spain | 5 years | $5,000 | 22 (1) | b, j |
| Thailand | 5 years | $3,000 | 22 (1) | b, c, f, h |
| Trinidad & Tobago | 5 years | $2,000 | 19 (1) | b, h |
| Tunisia | 5 years | $4,000 | 20 | b |
| Venezuela | 5 years | $5,000 | 21 (1) | b |
Comments
a
student is taxed retroactively on full amount if income is over $10,000
b
Exception to the “savings clause.” If within the time limit, the student may claim the tax treaty benefits even if he or she qualifies as a tax resident (not applicable for permanent resident or immigrant status). Students from the People’s Republic of China may claim the treaty as long as they are primarily enrolled to be a student, even if they have become permanent residents or have immigrant status
c
if the 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, he or she can claim both student and teacher/researcher treaty benefits
g
student can claim back to back treaty exemptions as a student then as a teacher/researcher
h
limited to 5 calendar years from the date of arrival in the United States
i
students continuing on for graduate level studies may continue to claim the tax treaty benefits for the additional time needed to complete degree requirements
j
amount is less personal exemption for tax year
k
can elect to be treated as a tax resident