Tax Treaty Eligibility by Country for Income Code 17

Tax Treaty Eligibility by Country for Income Code 17

This table lists the countries that have a tax treaty with the United States for individuals receiving income for independent personal service payments (non-employees).

CountryCodeMaximum Presence
in U.S.
Maximum Amount
of Payment
Tax Treaty Article
AustraliaAS183 daysNo limit14
AustriaAUNo limitNo limit14
BangladeshBG183 daysNo limit15
BarbadosBB89 days$5,000.0014
BelgiumBENo limitNo limit7**
BulgariaBUNo limitNo limit7**
CanadaCANo limitNo limitVII**
ChinaCH183 daysNo limit13
Commonwealth*See Below183 daysNo limitVI (2)
CyprusCY182 daysNo limit17
Czech RepublicEZ183 daysNo limit14
DenmarkDANo limitNo limit14
EgyptEG89 daysNo limit15
EstoniaEN183 daysNo limit14
FinlandFINo limitNo limit14
FranceFRNo limitNo limit14
GermanyGMNo limitNo limit7**
GreeceGR183 days$10,000.00X
HungaryHU183 daysNo limit13
IcelandICNo limitNo limit7**
IndiaIN89 daysNo limit15
IndonesiaID119 daysNo limit15
IrelandEINo limitNo limit14
IsraelIS182 daysNo limit16
ItalyIT183 daysNo limit14
JamaicaJM89 days$5,000.0014
JapanJANo limitNo limit7**
KazakhstanKZ183 daysNo limit14
Korea, Rep. OfKS182 days$3,000.0018
LatviaLG183 daysNo limit14
LithuaniaLH183 daysNo limit14
LuxembourgLUNo limitNo limit15
MexicoMX183 daysNo limit14
MoroccoMO182 days$5,000.0014
NetherlandsNLNo limitNo limit15
New ZealandNZ183 daysNo limit14
NorwayNO182 daysNo limit13
PhilippinesRP89 days$10,000.0015
PolandPL182 daysNo limit15
PortugalPO182 daysNo limit15
RomaniaRO182 daysNo limit14
RussiaRS183 daysNo limit13
Slovak RepublicLO183 daysNo limit14
SloveniaSINo limitNo limit14
South AfricaSF183 daysNo limit14
SpainSPNo limitNo limit15
Sri LankaCE183 daysNo Limit15
SwedenSWNo limitNo limit14
SwitzerlandSZNo limitNo limit14
ThailandTH89 days10,000.0015
Trinidad/TobagoTD183 days$3,000.0017
TunisiaTS183 days$7,500.0014
TurkeyTU183 daysNo limit14
UkraineUPNo limitNo limit14
United KingdomUKNo LimitNo limit7**
VenezuelaVENo limitNo limit14

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

**Belgium, Bulgaria, Canada, Germany, Iceland, Japan and UK are Business Profits articles. 

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