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Tax Treaty Eligibility by Country for Income Code 18
Use this table for an individual whose primary purpose for entering the U.S. is to teach and or research.
| Country |
Code |
Maximum Treaty Period
(from date of entry) |
Maximum Amount of Compensation |
Primary Purpose
of Work |
Tax Treaty Article |
| Bangladesh |
BG |
2 years |
no limit |
Teaching or Research |
21(1) |
| Belgium |
BE |
2 years |
no limit |
Teaching or Research |
19(2) |
| Bulgaria |
BU |
2 years |
no limit |
Teaching or Research |
19(2) |
| China |
CH |
3 years** |
no limit |
Teaching or Research |
19 |
| Commonwealth* |
See Below |
2 years |
no limit |
Teaching or Research |
VI (1) |
| Czech Republic |
EZ** |
2 years |
no limit |
Teaching or Research |
21(5) |
| Egypt |
EG |
2 years |
no limit |
Teaching or Research |
22 |
| France** |
FR |
2 years |
no limit |
Teaching or Research |
20 |
| Germany |
GM |
2 years |
no limit |
Teaching or Research |
20 (1) |
| Greece |
GR |
3 years |
no limit |
Teaching only |
XII |
| Hungary |
HU |
2 years |
no limit |
Teaching or Research |
17 |
| India |
IN |
2 years***** |
no limit |
Teaching or Research |
22 |
| Indonesia |
ID*** |
2 years |
no limit |
Teaching or Research |
20 |
| Israel |
IS |
2 years |
no limit |
Teaching or Research |
23 |
| Italy |
IT |
2 years |
no limit |
Teaching or Research |
20 |
| Jamaica |
JM*** |
2 years |
no limit |
Teaching or Research |
22 |
| Japan |
JA |
2 years |
no limit |
Teaching or Research |
20 |
| Korea (south) |
KS |
2 years |
no limit |
Teaching or Research |
20 |
| Luxembourg**** |
LU |
2 years |
no limit |
Teaching or Research |
21(2) |
| Netherlands |
NL |
2 years***** |
no limit |
Teaching or Research |
21(1) |
| Norway |
NO |
2 years |
no limit |
Teaching or Research |
15 |
| Pakistan |
PK |
2 years |
no limit |
Teaching only |
XII |
| Philippines |
RP |
2 years |
no limit |
Teaching or Research |
21 |
| Poland |
PL |
2 years |
no limit |
Teaching or Research |
17 |
| Portugal |
PO*** |
2 years |
no limit |
Teaching or Research |
22 |
| Romania |
RO |
2 years |
no limit |
Teaching or Research |
19 |
| Slovak REP. |
LO*** |
2 years |
no limit |
Teaching or Research |
21(5) |
| Slovenia |
SI |
2 years |
no limit |
Teaching or Research |
20(3) |
| Thailand |
TH |
2 years***** |
no limit |
Teaching or Research |
23 |
| Trinidad/Tobago |
TD |
2 years |
no limit |
Teaching or Research |
18 |
| United Kingdom |
UK |
2 years***** |
no limit |
Teaching or Research |
20A |
| Venezuela |
VE |
2 years |
No limit |
Teaching or Research |
21(3) |
*Commonwealth includes: Armenia(AM), Azerbajian(AJ), Belarus(BO), Georgia(GG), Kyrgyzstan(KG), Moldavia(MD), Tajikistan(TI), Turkmenistan(TX), Ukraine(UP), and Uzbekistan(UZ)
**Maximum aggregate period of three years
***Only one 2 year period allowed per individual
****Exemption only applies to sponsoring institution
*****Tax Treaty is lost retroactively if stay in country exceeds 2-year period.
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