Tax Treaties for Student Scholarships
| Country | Maximum Presence | Amount | Article | Comments |
|---|---|---|---|---|
| Armenia | 5 years | $10,000 | VI (1) | a |
| Azerbaijan | 5 years | $10,000 | VI (1) | a |
| Bangladesh | No limit | No limit | 21 (2) | |
| Belarus | 5 years | $10,000 | VI (1) | a |
| Belgium | 5 years | No limit | 21 (1) | |
| China | No limit | No limit | 20 (b) | b |
| Cyprus | 5 years | No limit | 21 (1) | |
| Czech Republic | 5 years | No limit | 21 (1) | |
| Egypt | 5 years | No limit | 23 (1) | |
| Estonia | 5 years | No limit | 20 (1) | |
| France | 5 years | No limit | 21 (1) | |
| Georgia | 5 years | No limit | VI (1) | a |
| Germany | No limit | No limit | 20 (3) | |
| Iceland | 5 years | No limit | 22 (1) | |
| Indonesia | 5 years | No limit | 19 (1) | |
| Kazakhstan | 5 years | No limit | 19 | |
| Republic of Korea | 5 years | No limit | 21 (1) | |
| Latvia | 5 years | No limit | 20 (1) | |
| Lithuania | 5 years | No limit | 20 (1) | |
| Moldova | 5 years | $10,000 | VI (1) | a |
| Netherlands | 3 years | No limit | 22 (2) | |
| Philippines | 5 years | No limit | 22 (1) | |
| Poland | 5 years | No limit | 18 (1) | |
| Portugal | 5 years | No limit | 23 (1) | |
| Romania | 5 years | No limit | 20 (1) | |
| Russia | 5 years | No limit | 18 | |
| Slovak Republic | 5 years | No limit | 21 (1) | |
| Slovenia | 5 years | No limit | 20 (1) | |
| Spain | 5 years | No limit | 22 (1) | |
| Tajikistan | 5 years | $10,000 | VI (1) | a |
| Thailand | 5 years | No limit | 22(1) | |
| Trinidad & Tobago | 5 years | No limit | 19 (1) | |
| Tunisia | 5 years | No limit | 20 | |
| Turkmenistan | 5 years | $10,000 | VI (1) | a |
| Ukraine | 5 years | No limit | 20 | |
| Uzbekistan | 5 years | $10,000 | VI (1) | |
| Venezuela | 5 years | No limit | 21 (1) | c |
Comments
a
scholarship/grant amounts up to $10,000 received from United States sources to provide ordinary living expenses are also exempt
b
does not include Hong Kong
c
students continuing on for graduate level studies may continue to claim treaty benefits for the additional time needed to complete the degree requirements