US Tax Treaty Benefits for International Students: Complete Guide to All 33 Supported Countries
The United States has income tax treaties with dozens of countries. See which of the 33 supported countries qualify for wage exemptions, amounts from $2,000 to $10,000, and how to claim treaty benefits on Form 1040-NR.
# US Tax Treaty Benefits for International Students: All 33 Supported Countries
The United States has income tax treaties with dozens of countries, and many of these treaties include special provisions that allow international students and trainees to exempt a portion of their US wage income from federal income tax. If you are studying in the US on an F-1, J-1, M-1, or Q-1 visa, you may be eligible for significant tax savings.
Our platform supports treaty benefits for students from all 33 countries listed below. When you file your Form 1040-NR with us, we automatically detect your treaty eligibility, calculate the correct exempt amount, and populate the required forms including Schedule OI.
Complete Treaty Table
| Country | Max Exempt Amount | Treaty Article | Time Limit |
|---|---|---|---|
 Bangladesh | $8,000 | 21(2) | None |
 Belgium | $9,000 | 19(1)(b) | None |
 Bulgaria | $9,000 | 19(1)(b) | None |
 Canada | $10,000 (all-or-nothing) | XV(2) | None |
 China | $5,000 | 20(c) | None |
 Cyprus | $2,000 | 21(1) | 5 years |
 Czech Republic | $5,000 | 21(1) | 5 years |
 Egypt | $3,000 | 23(1) | 5 years |
 Estonia | $5,000 | 20(1) | 5 years |
 France | $5,000 | 21(1) | 5 years |
 Germany | $9,000 | 20(4) | 4 years |
 Iceland | $9,000 | 19(1) | 5 years |
 Indonesia | $2,000 | 19(1) | 5 years |
 Israel | $3,000 | 24(1) | 5 years |
 Latvia | $5,000 | 20(1) | 5 years |
 Lithuania | $5,000 | 20(1) | 5 years |
 Malta | $9,000 | 20(2) | None |
 Morocco | $2,000 | 18 | 5 years |
 Netherlands | $2,000 | 22(1) | None |
 Norway | $2,000 | 16(1) | 5 years |
 Pakistan | $5,000 | XIII(1)(ii) | None |
 Philippines | $3,000 | 22(1) | 5 years |
 Poland | $2,000 | 18(1) | 5 years |
 Portugal | $5,000 | 23(1) | 5 years |
 Romania | $2,000 | 20(1) | 5 years |
 Slovak Republic | $5,000 | 21(1) | 5 years |
 Slovenia | $5,000 | 20(1) | 5 years |
 South Korea | $2,000 | 21(1) | 5 years |
 Spain | $5,000 | 22(1) | 5 years |
 Thailand | $3,000 | 22(1) | 5 years |
 Trinidad and Tobago | $2,000 | 19(1) | 5 years |
 Tunisia | $4,000 | 20 | 5 years |
 Venezuela | $5,000 | 21(1) | 5 years |
How Treaty Exemptions Work
Most treaties use a dollar cap mechanism: the first portion of your annual wages (up to the treaty maximum) is exempt from federal income tax, and any wages above that amount are taxed at normal rates.
Canada is the exception. Canada's treaty uses an all-or-nothing threshold: if your total wages are $10,000 or less, the entire amount is exempt. If your wages exceed $10,000, the entire amount is taxable — there is no partial exemption.
Example: Dollar Cap (Most Countries)
A student from China earns $8,000 in wages. Under the US-China treaty (Article 20(c)), the first $5,000 is exempt and $3,000 is taxable.
Example: All-or-Nothing Threshold (Canada)
A student from Canada earns $9,000 in wages. Under Article XV, the entire $9,000 is exempt. But if that student earned $10,500, the entire $10,500 would be taxable.
Which Income Qualifies?
The treaty exemptions apply to compensation for personal services — essentially, wage income. This includes:
Scholarship and fellowship income may be covered under separate treaty articles. Investment income and self-employment income are generally not covered by the student/trainee articles.
Who Is Eligible?
To claim a treaty exemption, you generally must:
Countries Without a Time Limit
Eight countries have no time limit on their student wage exemption. Students from these countries can claim the benefit for the entire duration of their studies:
Countries with the Highest Exemption Amounts
The most generous exemption amounts are:
How to Claim Your Treaty Benefit
When you file your Form 1040-NR:
State Tax Considerations
Federal tax treaty benefits do not automatically apply at the state level. States decide independently whether to honor them:
States that honor treaties (most states, through federal AGI conformity):
States that do NOT honor treaties (13 states require treaty-exempt income to be added back):
Start Your Return
Our platform handles all 33 treaty countries automatically. Select your country of tax residence during the filing process, and we will calculate your exemption, generate the correct Form 1040-NR line entries, and produce the required Schedule OI disclosure.
File your nonresident tax return today and claim every dollar of treaty benefits you are entitled to.
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