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Tax Treaty Countries & Affidavits

Below is a list of countries with a treaty benefit. If you are looking for a particular country and it is not listed, that means that country does not have a treaty benefit. Please note, for some countries one or more of these conditions may apply:

  • The exemption can be claimed one time only.
  • The individual must reestablish treaty country residency before claiming benefits.
  • The combined benefits cannot exceed the time limitations.
  • There is a retroactive loss of benefits, if the two-year time limit in the United States is exceeded.

For questions, please contact the Accounting Department at accounting@biola.edu or (562) 903-4760.

Jump to a country:

A–B | C–D | E–F | G–H | I–J | K–L | M–N | O–P | Q-R | S–T | U–V

Country Treaty Category (links to affidavit) Maximum Time Working in the U.S. Maximum Amount of Compensation Tax Treaty Article Number

Bangladesh

Treaty Affidavit No limit $8,000 21(2)
Belgium Treaty Affidavit No limit $9,000 19(1)(b)
Bulgaria Treaty Affidavit No limit $9,000 19(1)(b)

China, People's Republic of

Treaty Affidavit No limit $5,000 20(c)
Cyprus Treaty Affidavit 5 years $2,000 21(1)

Egypt

Treaty Affidavit 5 years $5,000 23(1)
Estonia Treaty Affidavit 5 years $5,000 20(1)
France Treaty Affidavit 5 years $5,000 21(1)

Germany

Treaty Affidavit 4 years $9,000 20(4)

Iceland

Treaty Affidavit 5 years $9,000 19(1)
Indonesia Treaty Affidavit 5 years $2,000 19(1)
Israel Treaty Affidavit 5 years $3,000 24(1)

Korea, Republic of (South)

Treaty Affidavit 5 years $2,000 21(1)
Latvia Treaty Affidavit 5 years $5,000 20(1)
Lithuania Treaty Affidavit 5 years $5,000 20(1)

Malta

Treaty Affidavit No limit $9,000 20(2)
Morocco Treaty Affidavit 5 years $2,000 18
Netherlands Treaty Affidavit No limit $2,000 22(1)
Norway Treaty Affidavit 5 years $2,000 16(1)

Pakistan

Treaty Affidavit No limit $5,000 XIII(1)
Philippines Treaty Affidavit 5 years $3,000 22(1)
Poland Treaty Affidavit 5 years $2,000 18(1)

Romania

Treaty Affidavit 5 years $2,000 20(1)

Slovak Republic

Treaty Affidavit 5 years $5,000 21(1)
Slovenia Treaty Affidavit 5 years $5,000 20(1)
Spain Treaty Affidavit 5 years $5,000 22(1)
Thailand Treaty Affidavit 5 years $3,000 22(1)
Trinidad & Tobago Treaty Affidavit 5 years $2,000 19(1)
Tunisia Treaty Affidavit 5 years $4,000 20

Venezuela

Treaty Affidavit 5 years $5,000 21(1)