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Tax Treaty Eligibility by Country for Income Code 19
This table lists the countries that have a tax treaty with the United States for individuals who are students and receive income from personal services.
| Country |
Code |
Maximum Presence in U.S. |
Maximum Amount
of Payment |
Tax Treaty Article |
| Bangladesh |
BG |
2 years |
$8,000.00 |
21(2) |
| Belgium |
BE |
5 years |
$9,000.00 |
19(1)b |
| Bulgaria |
BU |
no limit |
$9,000.00 |
19 (1)(b) |
| China, Peo.’s Rep |
CH |
no limit* |
$5,000.00 |
20(c) |
| Cyprus |
CY |
5 years |
$2,000.00 |
21(1) |
| Czech Republic |
EZ |
5 years |
$5,000.00 |
21(1) |
| Egypt |
EG |
5 years |
$3,000.00 |
23(1) |
| Estonia |
EN |
5 years |
$5,000.00 |
20(1) |
| France |
FR |
5 years |
$5,000.00 |
21(1) |
| Germany |
GM |
4 years |
$9,000.00 |
20(4) |
| Iceland |
IC |
5 years |
$9,000.00 |
22(1) |
| Indonesia |
ID |
5 years |
$2,000.00 |
19(1) |
| Israel |
IS |
5 years |
$3,000.00 |
24(1) |
| Korea |
KS |
5 years |
$2,000.00 |
21(1) |
| Latvia |
LG |
5 years |
$5,000.00 |
20(1) |
| Lithuania |
LH |
5 years |
$5,000.00 |
20(1) |
| Morocco |
MO |
5 years |
$2,000.00 |
18 |
| Netherlands (training**) |
NL |
no limit* |
$2,000.00 |
22(1) |
| Netherlands |
NL |
3 year |
$2,000.00 |
22(2) |
| Norway |
NO |
5 years |
$2,000.00 |
16(1) |
| Pakistan |
PK |
no limit* |
$5,000.00 |
XIII(1) |
| Philippines |
RP |
5 years |
$3,000.00 |
22(1) |
| Poland |
PL |
5 years |
$2,000.00 |
18(1) |
| Portugal |
PO |
5 years |
$5,000.00 |
23(1) |
| Romania |
RO |
5 years |
$2,000.00 |
20(1) |
| Slovak Republic |
LO |
5 years |
$5,000.00 |
21(1) |
| Slovenia |
SI |
5 years |
$5,000.00 |
20(1) |
| Spain |
SP |
5 years |
$5,000.00 |
22(1) |
| Thailand |
TH |
5 years |
$3,000.00 |
22(1) |
| Trinidad/Tobago |
TD |
5 years |
$2,000.00 |
19 (1) |
| Trinidad/Tobago (training**) |
TD |
5 years |
$5,000.00 |
19 (1) |
| Tunisia |
TS |
5 years |
$4,000.00 |
20 |
| Venezuela |
VE |
5 years |
$5,000.00 |
21(1) |
*Benefits provided extends only for such period of time as is reasonably necessary to complete the education, training, or purpose of visit.
**Must be securing training required to qualify for a professional specialty.
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