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U.S. Tax Treaty Basics for Professors and Researchers Salary and Wages Related to Teaching or Research

COUNTRY

AMOUNT OF INCOME EXEMPT FROM TAX

TYPE OF INCOME

TREATY ARTICLE #

BANGLADESH

unlimited for up to two years

Teaching or Research

21(1)

BELGIUM

unlimited for up to two years

Teaching or Research

20

CANADA

up to 10,000 yr

dependent personal services 

XV

CHINA

unlimited for up to three years

Teaching or Research

19

COMMONWEALTH OF INDEPENDENT STATES

unlimited for up to two years

Teaching or Research

VI(1)

CZECH  REPUBLIC 

unlimited for up to two years

Teaching or Research

21(5)

EGYPT

unlimited for up to two years. Stay cannot be longer than 2 years

Teaching or Research

22

FRANCE 

unlimited for up to two years

Teaching

20

GERMANY 

unlimited for up to two years. If the stay exceeds two years, the exemption is lost for the entire visit.

Teaching or Research

20(1)

GREECE

unlimited for up to two years

Teaching only

XII

HUNGARY

unlimited for up to two years. Stay cannot be longer than 2 years

Teaching or Research

17

ICELAND 

unlimited for up to two years

Teaching or Research

21

INDIA 

unlimited for up to two years. If the stay exceeds two years, the exemption is lost for the entire visit.

Teaching or Research

22

INDONESIA 

unlimited for up to two years

Teaching or Research

20

ISRAEL 

unlimited for up to two years. Stay cannot be longer than 2 years

Teaching or Research

23

ITALY

unlimited for up to two years

Teaching or Research

20

JAMAICA

unlimited for up to two years

Teaching or Research

22

JAPAN 

unlimited for up to two years

Teaching or Research

19

REP. OF KOREA

unlimited for up to two years. Stay cannot be longer than 2 years

Teaching or Research

20

LUXEMBOURG

unlimited for up to two years. If the stay exceeds two years, the exemption is lost for the entire visit.

Teaching or Research

21(2)

NETHERLANDS 

unlimited for up to two years. If the stay exceeds two years, the exemption is lost for the entire visit.

Teaching or Research

21(1)

NORWAY 

unlimited for up to two years

Teaching or Research

15

PAKISTAN 

unlimited for up to two years

Teaching only

XII

PHILIPPINES 

unlimited for up to two years. Stay cannot be longer than 2 years

Teaching or Research

21

POLAND 

unlimited for up to two years

Teaching or Research

17

PORTUGAL 

unlimited for up to two years

Teaching or Research

22

ROMANIA 

unlimited for up to two years

Teaching or Research

19

SLOVAK REPUBLIC 

unlimited for up to two years

Teaching or Research

21(5)

SLOVENIA

unlimited for up to two years

Teaching or Research

20(3)

THAILAND

unlimited for up to two years. Stay cannot be longer than 2 years

Teaching or Research

23

TRINIDAD & TOBAGO 

unlimited for up to two years

Teaching or Research

18

UNITED KINGDOM

unlimited for up to two years. If the stay exceeds two years, the exemption is lost for the entire visit.

Teaching or Research

20

VENEZUELA

unlimited for up to two years

Teaching or Research

21(3)

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Last Updated: 2/14/14