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Foreign Tax Treaties: Students
Please note: The Income Code for all countries listed below is 20.
| Country |
Country Code |
Article Number | Maximum Dollar Amount |
Maximum Years Allowed (Calendar Years) |
Considerations |
| Bangladesh | BG | 21(1) | 8000 | No Limit | |
| Belgium | BE | 19(2) | 9000 | No Limit | |
| Bulgaria | BU | 19(2) |
9000 | No Limit | |
| Canada | CA | XV | 10000 | Five | Cannot not exceed the $10,000 limit. If limit is exceeded, exemption is lost for entire amount earned for the year. |
| China | CH | 20(c) | 5000 | No Limit | |
| Cyprus | CY | 21(1) | 2000 | Five | |
| Czech Republic | EZ |
21(1) | 5000 | Five | |
| Egypt | EG | 23(1) | 3000 | Five | |
| Estonia | EN | 20(1) | 5000 | Five | |
| France | FR | 21(1) | 5000 | Five | Once-in-a-Lifetime Clause: Tax Treaty benefit can only be claimed once. |
| Germany | GM | 20(4) | 9000 | Four | |
| Iceland | IC | 19(1) | 9000 | Five | |
| Indonesia | ID | 19(1) | 2000 | Five | |
| Israel | IS | 24(1) | 3000 | Five | |
| Korea (South) | KS | 21(1) | 2000 | Five | |
| Latvia | LG | 20(1) | 5000 | Five | |
Lithuania |
LH |
20(1) | 5000 | Five | |
Malta |
MT |
20 | 9000 | No Limit | |
| Morocco | MO | 18(1) | 2000 | Five | |
| Netherlands | NL | 21(1) | 2000 | No Limit | |
| Norway | NO | 16(1) | 2000 | Five | |
| Pakistan | PK | XIII(1) | 5000 | No Limit | |
| Philippines | RP | 22(1) | 3000 | Five | |
| Poland | PL | 18(1) | 2000 | Five | |
| Portugal | PO | 23(1) | 5000 | Five | |
| Romania | RO | 20(1) | 2000 | Five | |
| Slovak Republic |
LO | 21(1) | 5000 | Five | |
| Slovenia | SI | 20(1) | 5000 | Five | |
| Spain | SP | 22(1) | 5000 | Five | |
| Thailand |
TH | 22(1) | 3000 | Five | |
| Trinidad and Tobago | TT |
19(1) | 5000 | Five | |
| Tunisia | TU | 20(c) | 4000 | Five | |
| Venezuela | VE | 21(1) | 5000 | Five |