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Tax Treaty Eligibility by Country for Income Code 16
This table lists the countries that have a tax treaty with the United States for individuals receiving income for independent personal service payments (non-employees).
| Country |
Code |
Maximum Presence
in U.S. |
Maximum Amount
of Payment |
Tax Treaty Article |
| Australia |
AS |
183 days |
No limit |
14 |
| Austria |
AU |
No limit |
No limit |
14 |
| Bangladesh |
BG |
183 days |
No limit |
15 |
| Barbados |
BB |
89 days |
$5,000.00 |
14 |
| Belgium |
BE |
No limit |
No limit |
7** |
| Bulgaria |
BU |
No limit |
No limit |
7** |
| Canada |
CA |
No limit |
No limit |
VII** |
| China |
CH |
183 days |
No limit |
13 |
| Commonwealth* |
See Below |
183 days |
No limit |
VI (2) |
| Cyprus |
CY |
182 days |
No limit |
17 |
| Czech Republic |
EZ |
183 days |
No limit |
14 |
| Denmark |
DA |
No limit |
No limit |
14 |
| Egypt |
EG |
89 days |
No limit |
15 |
| Estonia |
EN |
183 days |
No limit |
14 |
| Finland |
FI |
No limit |
No limit |
14 |
| France |
FR |
No limit |
No limit |
14 |
| Germany |
GM |
No limit |
No limit |
7** |
| Greece |
GR |
183 days |
$10,000.00 |
X |
| Hungary |
HU |
183 days |
No limit |
13 |
| Iceland |
IC |
No limit |
No limit |
7** |
| India |
IN |
89 days |
No limit |
15 |
| Indonesia |
ID |
119 days |
No limit |
15 |
| Ireland |
EI |
No limit |
No limit |
14 |
| Israel |
IS |
182 days |
No limit |
16 |
| Italy |
IT |
183 days |
No limit |
14 |
| Jamaica |
JM |
89 days |
$5,000.00 |
14 |
| Japan |
JA |
No limit |
No limit |
7** |
| Kazakhstan |
KZ |
183 days |
No limit |
14 |
| Korea, Rep. Of |
KS |
182 days |
$3,000.00 |
18 |
| Latvia |
LG |
183 days |
No limit |
14 |
| Lithuania |
LH |
183 days |
No limit |
14 |
| Luxembourg |
LU |
No limit |
No limit |
15 |
| Mexico |
MX |
183 days |
No limit |
14 |
| Morocco |
MO |
182 days |
$5,000.00 |
14 |
| Netherlands |
NL |
No limit |
No limit |
15 |
| New Zealand |
NZ |
183 days |
No limit |
14 |
| Norway |
NO |
182 days |
No limit |
13 |
| Philippines |
RP |
89 days |
$10,000.00 |
15 |
| Poland |
PL |
182 days |
No limit |
15 |
| Portugal |
PO |
182 days |
No limit |
15 |
| Romania |
RO |
182 days |
No limit |
14 |
| Russia |
RS |
183 days |
No limit |
13 |
| Slovak Republic |
LO |
183 days |
No limit |
14 |
| Slovenia |
SI |
No limit |
No limit |
14 |
| South Africa |
SF |
183 days |
No limit |
14 |
| Spain |
SP |
No limit |
No limit |
15 |
| Sri Lanka |
CE |
183 days |
No Limit |
15 |
| Sweden |
SW |
No limit |
No limit |
14 |
| Switzerland |
SZ |
No limit |
No limit |
14 |
| Thailand |
TH |
89 days |
10,000.00 |
15 |
| Trinidad/Tobago |
TD |
183 days |
$3,000.00 |
17 |
| Tunisia |
TS |
183 days |
$7,500.00 |
14 |
| Turkey |
TU |
183 days |
No limit |
14 |
| Ukraine |
UP |
No limit |
No limit |
14 |
| United Kingdom |
UK |
No Limit |
No limit |
7** |
| Venezuela |
VE |
No limit |
No limit |
14 |
*Commonwealth includes: Armenia(AM), Azerbajian(AJ), Belarus(BO), Georgia(GG), Kyrgyzstan(KG), Moldavia(MD), Tajikistan(TI), Turkmenistan(TX), Ukraine(UP), and Uzbekistan(UZ)
**Belgium, Bulgaria, Canada, Germany, Iceland, Japan and UK are Business Profits articles.
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