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Foreign Tax Treaties: Teachers and Researchers
Please note the following:
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The Income Code for all countries listed below is 19.
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There is no maximum dollar limit to any country's treaty.
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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) |