Tax year 202636 guides
Tax treaty benefits for international students, by country
Which countries' treaties exempt student wages or scholarships, how much, for how long, and how to claim it.
For tax year 2026, US tax treaties with 33 countries exempt part of a student's US pay, usually $2,000 to $9,000 a year. India's works differently: Article 21(2) gives students the $16,100 standard deduction instead of a wage exemption. Canada's exempts all your US pay only if your total US pay for the year is $10,000 or less.
Start with treaty benefits by country, the full table with the IRS publication behind each amount. Then claim the benefit on Form 1040-NR: treaty-exempt income goes on Schedule OI item L and line 1k, and Form 8233 given to your employer stops income tax withholding on it during the year. The table below links each country's own guide, with its article, its limit and how long it lasts. California taxes treaty-exempt wages on Form 540NR; New York and Massachusetts follow the federal exemption.
Read in this order
Tax treaty benefits for international students, by country (tax year 2026)
For 2026, treaties with 33 countries exempt part of a student's US pay, usually $2,000 to $9,000 a year; India gives a $16,100 deduction. Table by country.
How to claim a tax treaty on Form 1040-NR (tax year 2026)
For tax year 2026, list treaty-exempt income on Schedule OI item L and Form 1040-NR line 1k. Without Form 8233, you get the withheld tax back at filing.
By country
| Country | Article | Student pay exempt each year | Time limit |
|---|---|---|---|
| Bangladesh | Article 21(2) | $8,000 | Time limit: None for students |
| Belgium | Article 19(1)(b) | $9,000 | Time limit: None for students; 2 years for business trainees |
| Bulgaria | Article 19(1)(b) | $9,000 | Time limit: None for students; 2 years for business trainees |
| Canada | Article XV(2)(a) | All of it, if total US pay is $10,000 or less | Time limit: None |
| China | Article 20(c) | $5,000 | Time limit: No fixed limit; while reasonably needed to finish |
| Cyprus | Article 21(1) | $2,000 | Time limit: 5 tax years, plus time to finish a postgraduate or professional degree |
| Czech Republic | Article 21(1) | $5,000 | Time limit: 5 years |
| Egypt | Article 23(1) | $3,000 | Time limit: 5 tax years, plus time to finish a postgraduate or professional degree |
| Estonia | Article 20(1) | $5,000 | Time limit: 5 tax years |
| France | Article 21(1) | $5,000 | Time limit: 5 tax years, shared with the teacher and researcher article |
| Germany | Article 20(4) | $9,000, if the pay supplements your other funds | Time limit: 4 years; how they are counted is not settled |
| Iceland | Article 19(1) | $9,000 | Time limit: 5 tax years, starting with the year you arrived |
| India | Article 21(2) | None; $16,100 standard deduction instead | Time limit: See the India guide |
| Indonesia | Article 19(1) | $2,000 | Time limit: 5 years |
| Israel | Article 24(1) | $3,000 | Time limit: 5 tax years, shared with the teacher article |
| Latvia | Article 20(1) | $5,000 | Time limit: 5 tax years |
| Lithuania | Article 20(1) | $5,000 | Time limit: 5 tax years |
| Malta | Article 20(2) | $9,000 | Time limit: None for students |
| Morocco | Article 18 | $2,000 | Time limit: 5 tax years |
| Netherlands | Article 22(1) | $2,000 | Time limit: No fixed limit; while reasonably needed to finish |
| Norway | Article 16(1) | $2,000 | Time limit: 5 tax years |
| Pakistan | Article XIII(1) | $5,000 | Time limit: None |
| Philippines | Article 22(1) | $3,000 | Time limit: 5 tax years, shared with the teacher article |
| Poland | Article 18(1) | $2,000 | Time limit: 5 tax years, shared with the teacher article |
| Portugal | Article 23(1) | $5,000 | Time limit: 5 years |
| Romania | Article 20(1) | $2,000 | Time limit: 5 tax years, shared with the teacher article |
| Slovak Republic | Article 21(1) | $5,000 | Time limit: 5 years |
| Slovenia | Article 20(1) | $5,000 | Time limit: 5 tax years, plus time to finish a postgraduate or professional degree |
| South Korea | Article 21(1) | $2,000 | Time limit: 5 tax years, shared with the teacher article |
| Spain | Article 22(1) | $5,000 | Time limit: 5 years |
| Thailand | Article 22(1) | $3,000 | Time limit: 5 tax years, shared with the teacher article |
| Trinidad and Tobago | Article 19(1) | $2,000; $5,000 for training required to practice a profession | Time limit: 5 tax years |
| Tunisia | Article 20 | $4,000 | Time limit: 5 tax years |
| Venezuela | Article 21(1) | $5,000 | Time limit: 5 tax years, plus time to finish a postgraduate or professional degree |
Questions these guides answer
Tax treaty benefits for international students, by country (tax year 2026)
- Which countries' tax treaties exempt student pay in 2026?
- How are the years in a time limit counted?
- What if my country is not in the table?
- Which countries have no student treaty benefit for 2026?
- How much does a treaty save on a $14,000 campus job?
- Who can claim a student treaty benefit?
All 6 questions in Tax treaty benefits for international students, by country (tax year 2026)
How to claim a tax treaty on Form 1040-NR (tax year 2026)
- Which treaty benefits are claimed on Schedule OI?
- How do I claim the treaty on my paychecks with Form 8233?
- What do Form W-2 and Form 1042-S show?
- How do I fill in Schedule OI item L?
- Where does the treaty amount go on Form 1040-NR?
- My employer withheld tax anyway. Can I still claim the treaty?
All 6 questions in How to claim a tax treaty on Form 1040-NR (tax year 2026)