Tax Treaties for Teachers and Researchers
| Country | Maximum Presence | Amount | Article | Comments |
|---|---|---|---|---|
| Armenia | 2 years | No limit | VI (1) | b, d |
| Azerbaijan | 2 years | No limit | VI (1) | b, d |
| Bangladesh | 2 years | No limit | 21 (1) | |
| Belarus | 2 years | No limit | VI (1) | b, d |
| Belgium | 2 years | No limit | 19 (2) | |
| Canada | No limit | $10,000 | XV | f |
| China | 3 years | No limit | 19 | b, e |
| Czech Republic | 2 years | No limit | 21 (5) | b, c, d |
| Egypt | 2 years | No limit | 22 | b, e |
| France | 2 years | No limit | 20 | b, c |
| Georgia | 2 years | No limit | VI (1) | b, d |
| Germany | 2 years | No limit | 20(1) | a, b, e |
| Greece | 3 years | No limit | XII | |
| Hungary | 2 years | No limit | 17 | b |
| Iceland | 2 years | No limit | 21 | b, e |
| India | 2 years | No limit | 21 | b, e |
| Indonesia | 2 years | No limit | 20 | |
| Israel | 2 years | No limit | 23 | b, e |
| Italy | 2 years | No limit | 20 | b |
| Jamaica | 2 years | No limit | 22 | b, c |
| Japan | 2 years | No limit | 20 | b, d |
| Korea | 2 years | No limit | 20 | b, d |
| Kyrgyzstan | 2 years | No limit | VI (1) | b, d |
| Luxembourg | 2 years | No limit | 21 | a, b |
| Moldova | 2 years | No limit | VI (1) | b, d |
| Netherlands | 2 years | No limit | 21 (1) | a, b, e |
| Norway | 2 years | No limit | 15 | b, d |
| Pakistan | 2 years | No limit | XII | |
| Philippines | 2 years | No limit | 21 | b, e |
| Poland | 2 years | No limit | 17 | b, e |
| Portugal | 2 years | No limit | 22 | b, c |
| Romania | 2 years | No limit | 19 | b, e |
| Slovak Republic | 2 years | No limit | 20 (3) | b, d |
| Slovenia | 2 years | No limit | 20 (3) | b, d |
| Tajikistan | 2 years | No limit | VI (1) | b, d |
| Thailand | 2 years | No limit | 23 | b, e |
| Trinidad and Tobago | 2 years | No limit | 18 | b, d |
| Turkmenistan | 2 years | No limit | VI (1) | b, d |
| Uzbekistan | 2 years | No limit | VI (1) | d, e |
| United Kingdom | 2 years | No limit | 20 | a, b |
| Venezuela | 2 years | No limit | 21 (3) | b |
Comments
a
tax is retroactive if the scholar remains past 2 years
b
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)
c
may only claim treaty exemption once in a lifetime
d
if claiming back to back student/scholar, there is a 5 year total limit on treaty benefits
e
student and teacher benefits may not be claimed back to back without re-establishing home country residency
f
scholar is taxed on full amount if income is over $10,000