CountryMaximum PresenceAmountArticleComments
Armenia2 yearsNo limitVI (1)b, d
Azerbaijan2 yearsNo limitVI (1)b, d
Bangladesh2 yearsNo limit21 (1)
Belarus2 yearsNo limitVI (1)b, d
Belgium2 yearsNo limit19 (2)
CanadaNo limit$10,000XVf
China3 yearsNo limit19b, e
Czech Republic2 yearsNo limit21 (5)b, c, d
Egypt2 yearsNo limit22b, e
France2 yearsNo limit20b, c
Georgia2 yearsNo limitVI (1)b, d
Germany2 yearsNo limit20(1)a, b, e
Greece3 yearsNo limitXII
Hungary2 yearsNo limit17b
Iceland2 yearsNo limit21b, e
India2 yearsNo limit21b, e
Indonesia2 yearsNo limit20
Israel2 yearsNo limit23b, e
Italy2 yearsNo limit20b
Jamaica2 yearsNo limit22b, c
Japan2 yearsNo limit20b, d
Korea2 yearsNo limit20b, d
Kyrgyzstan2 yearsNo limitVI (1)b, d
Luxembourg2 yearsNo limit21a, b
Moldova2 yearsNo limitVI (1)b, d
Netherlands2 yearsNo limit21 (1)a, b, e
Norway2 yearsNo limit15b, d
Pakistan2 yearsNo limitXII
Philippines2 yearsNo limit21b, e
Poland2 yearsNo limit17b, e
Portugal2 yearsNo limit22b, c
Romania2 yearsNo limit19b, e
Slovak Republic2 yearsNo limit20 (3)b, d
Slovenia2 yearsNo limit20 (3)b, d
Tajikistan2 yearsNo limitVI (1)b, d
Thailand2 yearsNo limit23b, e
Trinidad and Tobago2 yearsNo limit18b, d
Turkmenistan2 yearsNo limitVI (1)b, d
Uzbekistan2 yearsNo limitVI (1)d, e
United Kingdom2 yearsNo limit20a, b
Venezuela2 yearsNo limit21 (3)b



tax is retroactive if the scholar remains past 2 years



if within the treaty time limit, the scholar may claim tax treaty benefits even if he or she qualifies as a tax resident (not applicable for permanent residents or those with immigrant status)



may only claim treaty exemption once in a lifetime



if claiming back to back student/scholar, there is a 5 year total limit on treaty benefits



student and teacher benefits may not be claimed back to back without re-establishing home country residency



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