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) |