Tax Treaty Chart – Teaching/Research Employment

Tax Treaty Eligibility by Country for Income Code 19

Use this table for an individual whose primary purpose for entering the U.S. is to teach and or research.

CountryCodeMaximum Treaty Period
(from date of entry) 
Maximum Amount of CompensationPrimary Purpose
of Work
Tax Treaty Article
BangladeshBG2 yearsno limitTeaching or Research21(1)
BelgiumBE2 yearsno limitTeaching or Research19(2)
BulgariaBU2 yearsno limitTeaching or Research19(2)
ChinaCH3 years**no limitTeaching or Research19
Commonwealth*See Below2 yearsno limitTeaching or ResearchVI (1)
Czech RepublicEZ**2 yearsno limitTeaching or Research21(5)
EgyptEG2 yearsno limitTeaching or Research22
France**FR2 yearsno limitTeaching or Research20
GermanyGM2 yearsno limitTeaching or Research20 (1)
GreeceGR3 yearsno limitTeaching  onlyXII
HungaryHU2 yearsno limitTeaching or Research17
IndiaIN2 years*****no limitTeaching or Research22
IndonesiaID***2 yearsno limitTeaching or Research20
IsraelIS2 yearsno limitTeaching or Research23
ItalyIT2 yearsno limitTeaching or Research20
JamaicaJM***2 yearsno limitTeaching or Research22
JapanJA2 yearsno limitTeaching or Research20
Korea (south)KS2 yearsno limitTeaching or Research20
Luxembourg****LU2 yearsno limitTeaching or Research21(2)
NetherlandsNL2 years*****no limitTeaching or Research21(1)
NorwayNO2 yearsno limitTeaching or Research15
PakistanPK2 yearsno limitTeaching onlyXII
PhilippinesRP2 yearsno limitTeaching or Research21
PolandPL2 yearsno limitTeaching or Research17
PortugalPO***2 yearsno limitTeaching or Research22
RomaniaRO2 yearsno limitTeaching or Research19
Slovak REP.LO***2 yearsno limitTeaching or Research21(5)
SloveniaSI2 yearsno limitTeaching or Research20(3)
Thailand TH2 years*****no limitTeaching or Research23
Trinidad/TobagoTD2 yearsno limitTeaching or Research18
United KingdomUK2 years*****no limitTeaching or Research20A
VenezuelaVE2 yearsNo limitTeaching or Research21(3)

*Commonwealth includes: Armenia(AM), Azerbajian(AJ), Belarus(BO), Georgia(GG), Kyrgyzstan(KG), Moldavia(MD), Tajikistan(TI), Turkmenistan(TX), and Uzbekistan(UZ)

**Maximum aggregate period of three years

***Only one 2 year period allowed per individual

****Exemption only applies to sponsoring institution

*****Tax Treaty is lost retroactively if stay in country exceeds 2-year period.

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