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Foreign Tax Treaties: Teachers and Researchers

Please note the following:

  • The Income Code for all countries listed below is 19.

  • There is no maximum dollar limit to any country's treaty.

  • The maximum years allowed from date of arrival in all countries' treaties is two years except for China, which allows a maximum of three years.

Country
Country Code
Article Number  Considerations
Bangladesh BG  21(1)   
Belgium BE  19(2)  
Bulgaria BU  19(2)
 
Canada CA    Cannot not exceed the $10,000 limit. If limit is exceeded, exemption is lost for entire amount earned for the year.
China CH  19  
Commonwealth of Independent States (CIS)  Various VI(1)   
Czech Republic EZ 
21(5)  
Egypt EG 22  
France FR   20  Once-in-a-Lifetime Clause: Tax Treaty benefit can only be claimed once.
Germany GM 20(1) 
Greece  GR  XII Must be teaching. Does not apply to research.
Hungary
HU
 17  Cannot be invited for more than two years.
India IN  22 Retroactive Clause: If present for more than two years, the exemption is lost for entire period.
Indonesia  ID  20  
Israel IS  23 Cannot be invited for more than two years. 
Italy
 IT  20 Cannot be invited for more than two years.
Jamaica JM  22 Cannot be invited for more than two years. 
Japan
JA  20
Korea (South) KS  20 Cannot be invited for more than two years.
Luxembourg LU 21(2) Retroactive Clause: If present for more than two years, the exemption is lost for entire period.
Netherlands NL 21(1) Retroactive Clause: If present for more than two years, the exemption is lost for entire period.
Norway NO  15 Cannot be invited for more than two years.
Pakistan PK  XII Must be teaching. Does not apply to research.
Philippines RP  2 Cannot be invited for more than two years.
Poland PL  17 Cannot be invited for more than two years.
Portugal PO 22  
Romania RO 19  Cannot be invited for more than two years.
Slovak Republic
LO 21(5)  
Slovenia SI  20(3)  
Thailand
TH  23 Retroactive Clause: If present for more than two years, the exemption is lost for entire period.
Trinidad and Tobago TT
18  
United Kingdom UK   Retroactive Clause: If present for more than two years, the exemption is lost for entire period.
Venezuela VE 21(3)