Tax Treaties

[From IRS Publication 901 (Rev. April 2011) (Cat. No. 46849F), Table 2, Pages 39-53]

We have listed only IRS code 15 (Scholarship/Fellowship Grant), code 16 (Independent Personal Services), and code 20 Public Entertainment. For information on other codes and for detailed explanations of all treaties please refer to IRS Publication 901 (http://www.irs.gov/pub/irs-pdf/p901.pdf).

The legend below will allow you quick access to each country's treaty information. Please select the first letter of the country you are looking for and the link will take you directly to the appropriate section.

Note: If a country is not listed it means that there is no treaty in effect at this time for the country. Please remember that this chart only includes IRS income codes 15, 16, and 20.

Legend for table below:

  • p.a. = per annum

A | B | C | D | E | F | G | H | I | J | K | L | M | N | P | R | S | T | U | V

Country Code Category of Personal Service Maximum Presence in U.S. Required Employer or Payer Maximum Amount of Compensation Treaty Article Citation
Australia 16 Independent personal services 22 183 days Any contractor No limit 14
20 Public entertainment 183 days Any contractor $10,000 25 17
Austria 16 Independent personal services 22 No limit Any contractor No limit 14
20 Public entertainment No limit Any contractor $20,000 p.a. 25 17
Bangladesh 15 Scholarship/fellowship grant4 2 years 11 Any US or foreign resident 5 No Limit 21(2)
16 Independent personal services 22 183 days Any contractor No Limit 15
20 Public entertainment No limit Any contractor $10000 30 18
Barbados
16 Independent personal services 7, 22 89 days Any US contractor $5,000 14
20 Public entertainment No limit Any contractor $250/day or $4,000 p.a. 6 17
Belgium 16 Independent personal services 54       7
20 Public entertainment No limit Any US or foreign resident $20,000 p.a. 25 16
Bulgaria 16 Independent personal services 54       7
20 Public entertainment No limit Any US or foreign resident $15,000 p.a. 25 16
Country Code Category of Personal Service Maximum Presence in U.S. Required Employer or Payer Maximum Amount of Compensation Treaty Article Citation
Canada 16 Independent personal services 54       VII
20 Public entertainment3 No limit Any US or foreign resident $15,000 p.a. 25 XVI
China, People's Republic of 15 Scholarship/fellowship grant No specific limit Any US or foreign resident 5 No limit 20(b)
16 Independent personal services 22 183 days Any contractor No limit 13
20 Public entertainment 29 No limit Any contractor No limit 16
Commonwealth of Independent States 15 Scholarship/fellowship grant 5 years Any US or foreign resident Limited 19 VI(1)
16 Independent personal services 183 days Any US or foreign contractor No limit VI(2)
Cyprus 15 Scholarship/fellowship grant Generally, 5 years Any US or foreign resident 5 No limit 21(1)
16 Independent personal services 22 182 days Any contractor No limit 17
20 Public entertainment No limit Any contractor $500/day or $5,000 p.a. 6 19(1)
Czech Republic 15 Scholarship/fellowship grant 5 years Any US or foreign resident 5 No limit 21(1)
16 Independent personal services 22 183 days Any contractor No limit 14
20 Public entertainment 183 days Any contractor $20,000 p.a. 30 18
Denmark 16 Independent personal services 22 No Limit Any contractor No Limit 14
20 Public entertainment No Limit Any contractor 20,000 p.a. 25 17
Country Code Category of Personal Service Maximum Presence in U.S. Required Employer or Payer Maximum Amount of Compensation Treaty Article Citation
Egypt 15 Scholarship/fellowship grant Generally, 5 years Any US or foreign resident 5 No limit 23(1)
16 Independent personal services 89 Days Any contractor No limit 15
20 Public entertainment No limit Any contractor $400/day 17
Estonia 15 Scholarship/fellowship grant 4 5 years Any US or foreign resident 5 No limit 20(1)
16 Independent personal services 22 183 days Any contractor No limit 14
20 Public entertainment No limit Any contractor $20,000 30 17
Country Code Category of Personal Service Maximum Presence in U.S. Required Employer or Payer Maximum Amount of Compensation Treaty Article Citation
Finland 16 Independent personal services 22 No limit Any contractor No limit 14
20 Public entertainment No limit Any contractor $20,000 p.a. 25 17
France 15 Scholarship/fellowship grant 5 years 40 Any US or foreign resident 5 No limit 21(1)
16 Independent personal services 22 No limit Any contractor No limit 14
20 Public entertainment No limit Any contractor $10,000 30 17
Germany 15 Scholarship/fellowship grant No limit Any US or foreign resident 5 No limit 20(3)
16 Independent personal services 54       7
20 Public entertainment No limit Any US or foreign resident $20,000 p.a. 30 17
Greece
16 Independent personal services 183 days Other foreign or U.S. contractor $10,000 X
Country Code Category of Personal Service Maximum Presence in U.S. Required Employer or Payer Maximum Amount of Compensation Treaty Article Citation
Hungary 16 Independent personal services 22 183 days Any contractor No limit 13
Iceland
15 Scholarship/fellowship grant 5 years Any US or foreign resident 5 No limit 19(1)
16 Independent personal services 54       7
20 Public entertainment No limit Any US or foreign resident $20,000 p.a. 25 16
India 16 Independent personal services 7, 22 89 days Any contractor No limit 15
20 Public entertainment 22 89 days Any contractor $1,5000 p.a 26 18
Indonesia 15 Scholarship/fellowship grant 5 years Any US or foreign resident 5 No limit 19(1)
16 Independent personal services 22 119 days Any contractor No limit 15
20 Public entertainment 43 No limit Any contractor $2,000 p.a. 25 17
Ireland 16 Independent personal services 22 No limit Any contractor No limit 14
20 Public entertainment No limit Any contractor $20,000 p.a. 25 17
Israel 15 Scholarship/fellowship grant 5 years Any US or foreign resident 5 No limit 24(1)
16 Independent personal services 182 days Any contractor No limit 16
20 Public entertainment No limit Any contractor $400/day 52 18
Italy 16 Independent personal services 22 No limit Any contractor No limit 14(1)
20 Public entertainment 90 days Any US or foreign resident $20,000 p.a. 25 17
Country Code Category of Personal Service Maximum Presence in U.S. Required Employer or Payer Maximum Amount of Compensation Treaty Article Citation
Jamaica
16 Independent personal services 22 89 days Any US contractor $5,000 p.a. 14
20 Public entertainment No limit Any contractor $400/day or $5,000 p.a. 6 18
Japan 16 Independent personal services 54       7
20 Public entertainment No Limit Any US or foreign resident $10,000 p.a. 25 16
Kazakstan 15 Scholarship/fellowship grant 44 5 years 31 Any US or foreign resident 5 No limit 19
16 Independent personal services 22 183 days Any contractor No limit 14
Korea, South 15 Scholarship/fellowship grant 5 years Any US or foreign resident 5 No limit 21(1)
16 Independent personal services 22 182 days Any contractor $3,000 p.a. 18
Country Code Category of Personal Service Maximum Presence in U.S. Required Employer or Payer Maximum Amount of Compensation Treaty Article Citation
Latvia 15 Scholarship/fellowship grant 4 5 years Any US or foreign resident 5 No limit 20(1)
16 Independent personal services 22 183 days Any contractor No limit 14
20 Public entertainment No limit Any contractor $20,000 30 17
Lithuania 15 Scholarship/fellowship grant 4 5 years Any US or foreign resident 5 No limit 20(1)
16 Independent personal services 22 183 days Any contractor No limit 14
20 Public entertainment No limit Any contractor $20,000 p.a. 30 17
Luxembourg 16 Independent personal services 22 No limit Any contractor No limit 15
20 Public entertainment No limit Any contractor $10,000 25 18
Country Code Category of Personal Service Maximum Presence in U.S. Required Employer or Payer Maximum Amount of Compensation Treaty Article Citation
Malta 16 Independent personal services 54       7
20 Public entertainment No limit Any US or foreign resident $20,000 p.a. 25 16
Mexico 16 Independent personal services 22 183 days Any contractor No limit 14
20 Public entertainment No limit Any contractor $3,000 p.a. 30 18
Morocco 15 Scholarship/fellowship grant 5 Years Any US or foreign resident 5 No limit 18
16 Independent personal services 12, 22 182 days Any contractor $5,000 14
Netherlands 15 Scholarship/fellowship grant 33 3 years Any US or foreign resident 5 No limit 22(2)
16 Independent personal services 22 No limit Any contractor No limit 15
20 Public entertainment No limit Any contractor $10,000 p.a. 25 18
New Zealand 16 Independent personal services 54 183 days Any contractor No limit 14
Norway 15 Scholarship/fellowship grant 5 years Any US or foreign resident 5 No limit 16(1)
16 Independent personal services 22 182 days Any contractor No limit 13
20 Public entertainment 90 days Any contractor $10,000 p.a. 13
Country Code Category of Personal Service Maximum Presence in U.S. Required Employer or Payer Maximum Amount of Compensation Treaty Article Citation
Philippines 15 Scholarship/fellowship grant 5 years Any US or foreign resident 5 No limit 22(1)
16 Independent personal services 22 89 days Any US resident $10,000 p.a. 15
20 Public entertainment No limit Any contractor $100/day or $3,000 p.a. 17
Poland 15 Scholarship/fellowship grant 5 years Any US or foreign resident 5 No limit 18(1)
16 Independent personal services 182 days Any contractor No limit 15
Portugal 15 Scholarship/fellowship grant 5 years Any US or foreign resident 5 No limit 23(1)
16 Independent personal services 22 182 days Any contractor No limit 15
20 Public entertainment No limit Any contractor $10,000 p.a. 30 19
Country Code Category of Personal Service Maximum Presence in U.S. Required Employer or Payer Maximum Amount of Compensation Treaty Article Citation
Romania 15 Scholarship/fellowship grant 5 years Any US or foreign resident 5 No limit 20(1)
16 Independent personal services 49 182 days Any contractor No limit 14
20 Public entertainment 90 days Any contractor $3,000 14
Russia 15 Scholarship/fellowship grant 44 5 years 31 Any US or foreign resident 5 No limit 18
16 Independent personal services 22 183 days Any contractor No limit 13
Country Code Category of Personal Service Maximum Presence in U.S. Required Employer or Payer Maximum Amount of Compensation Treaty Article Citation
Slovak Republic 15 Scholarship/fellowship grant 5 years Any US or foreign resident 5 No limit 21(1)
16 Independent personal services 22 183 days Any contractor No limit 14
20 Public entertainment 183 days Any contractor $20,000 p.a. 30 18
Slovenia 15 Scholarship/fellowship grant 4 5 Years 47 Any US or foreign resident 5 No limit 20(1)
16 Independent personal services 22 No Limit Any contractor No limit 14
20 Public entertainment No Limit Any contractor $15,000 p.a. 51 17
South Africa 16 Independent personal services 22 183 days Any contractor No limit 14
20 Public entertainment No limit Any contractor $7,500 30 17
Spain 15 Scholarship/fellowship grant 5 years Any US or foreign resident 5 No limit 22(1)
16 Independent personal services 22 No limit Any contractor No limit 15
20 Public entertainment No limit Any contractor $10,000 p.a. 30 19
Sri Lanka 16 Independent personal services 22, 24 183 days Any contractor No limit 15
20 Public entertainment 22 183 days Any contractor $6,000 p.a. 51 18
Sweden 16 Independent personal services 22 No limit Any contractor No limit 14
20 Public entertainment No limit Any contractor $6,000 42 18
Switzerland 16 Independent personal services 22 No limit Any contractor No limit 14
20 Public entertainment No limit Any contractor $10,000 25 17
Country Code Category of Personal Service Maximum Presence in U.S. Required Employer or Payer Maximum Amount of Compensation Treaty Article Citation
Thailand 15 Scholarship/fellowship grant 5 years Any US or foreign resident 5 No limit 22(1)
16 Independent personal services 22 89 days Any US resident $10,000 15
16 Independent personal services 22 89 days Any foreign contractor No limit 45 15
20 Public entertainment No limit Any contractor $100/day or $3,000 p.a. 9 19
Trinidad and Tobago 15 Scholarship/fellowship grant 5 years Any US or foreign resident 5 No limit 19(1)
16 Independent personal services 13 183 days Any foreign resident contractor No limit 17
16 Independent personal services 13 183 days Any US contractor $3,000 6 17
Tunisia 15 Scholarship/fellowship grant 10 5 years Any US or foreign resident 5 No limit 20
16 Independent personal services 22 183 days US resident contractor $7,500 p.a. 14
20 Public entertainment No limit Any contractor $7,500 p.a. 25 17
Turkey 16 Independent personal services 22 183 days Any contractor No limit 14
20 Public entertainment 46 No limit Any contractor $3,000 53 17
Ukraine 15 Scholarships/fellowshipt grant 44 5 years 31 Any US or foreign resident 5 No limit 20
16 Independent personal services 22, 50 No limit Any contractor No limit 14
United Kingdom 16 Independent personal services 7, 54       7
20 Public entertainment No limit Any US or foreign resident $20,000 p.a. 25 16
Country Code Category of Personal Service Maximum Presence in U.S. Required Employer or Payer Maximum Amount of Compensation Treaty Article Citation
Venezuela 15 Scholarship/fellowship grant 4 5 years 47 Any US or foreign resident 5 No limit 21(1)
16 Independent personal services 22, 24 No limit Any contractor No limit 14
20 Public entertainment No limit Any contractor $6,000 30 18