Tax Treaty Eligibility by Country for Income Code 20

Tax Treaty Eligibility by Country for Income Code 20

This table lists the countries that have a tax treaty with the United States for individuals who are students and receive income from personal services.

CountryCodeMaximum Presence in U.S.Maximum Amount
of Payment
Tax Treaty Article
BangladeshBG2 years$8,000.0021(2)
BelgiumBE5 years$9,000.0019(1)b
BulgariaBUno limit$9,000.0019 (1)(b)
China, Peo.’s RepCHno limit*$5,000.0020(c)
CyprusCY5 years$2,000.0021(1)
Czech RepublicEZ5 years$5,000.0021(1)
EgyptEG5 years$3,000.0023(1)
EstoniaEN5 years$5,000.0020(1)
FranceFR5 years$5,000.0021(1)
GermanyGM4 years$9,000.0020(4)
IcelandIC5 years$9,000.0022(1)
IndonesiaID5 years$2,000.0019(1)
IsraelIS5 years$3,000.0024(1)
KoreaKS5 years$2,000.0021(1)
LatviaLG5 years$5,000.0020(1)
LithuaniaLH5 years$5,000.0020(1)
MoroccoMO5 years$2,000.0018
Netherlands (training**)NLno limit*$2,000.0022(1)
Netherlands  NL3 year$2,000.0022(2)
NorwayNO5 years$2,000.0016(1)
PakistanPKno limit*$5,000.00XIII(1)
PhilippinesRP5 years$3,000.0022(1)
PolandPL5 years$2,000.0018(1)
PortugalPO5 years$5,000.0023(1)
RomaniaRO5 years$2,000.0020(1)
Slovak RepublicLO5 years$5,000.0021(1)
SloveniaSI5 years$5,000.0020(1)
SpainSP5 years$5,000.0022(1)
ThailandTH5 years$3,000.0022(1)
Trinidad/TobagoTD5 years$2,000.0019 (1)
Trinidad/Tobago (training**)TD5 years$5,000.0019 (1)
TunisiaTS5 years$4,000.0020
VenezuelaVE5 years$5,000.0021(1)

*Benefits provided extends only for such period of time as is reasonably necessary to complete the education, training, or purpose of visit.

**Must be securing training required to qualify for a professional specialty.