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Resources: Salary Tax Treaties and Forms

You are eligible to claim a tax treaty if you are a non-resident alien, present in the U.S. on a F-1, J-1 or H1-B visa, and were a resident of a country maintaining a tax treaty with the U.S. immediately preceding your arrival to the U.S.

  • Review the table below to determine if a tax treaty exists for your country of residence and your status.
  • Click the link that corresponds to your country and status (Student or Post-Doc / Faculty) to download the appropriate attachments for your tax treaty claim. You will need to fill out this form and attach to the Form 8233 to claim a tax treaty.
  • To claim a tax treaty, see Quick Steps: Claim Tax Treaty for Salary Payments.
Salary Tax Treaties
Country Student Post-Doc / Faculty
Bangladesh Yes Yes
Belgium Yes Yes
Bulgaria Yes Yes
Canada Yes No
CIS (see note below table) No Yes
Cyprus Yes No
Czech Republic Yes Yes
Egypt Yes Yes
Estonia Yes No
France Yes Yes
Germany Yes Yes
Greece No Yes
Hungary No Yes
Iceland Yes No
India No Yes
Indonesia Yes Yes
Israel Yes Yes
Italy No Yes
Jamaica No Yes
Japan No Yes
Korea Yes Yes
Latvia Yes No
Lithuania Yes No
Luxembourg No Yes
Morocco Yes No
Netherlands Yes Yes
Norway Yes Yes
Pakistan Yes Yes
People's Republic of China Yes Yes
Philippines Yes Yes
Poland Yes Yes
Portugal Yes Yes
Romania Yes Yes
Slovak Republic Yes Yes
Slovenia Yes Yes
Spain Yes No
Thailand Yes Yes
Trinidad and Tobago Yes Yes
Tunisia Yes No
United Kingdom No Yes
Venezuela Yes Yes
* Commonwealth of Independent States (C.I.S.) countries:
Azerbaijan, Armenia, Belarus, Georgia, Kazakhstan, Kyrgyzstan, Moldova, Russia, Tajikistan, Turkmenistan, Uzbekistan and Ukraine
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