International Tax Treaty Benefits & Countries


Applying for Benefits

Residents of certain countries may be entitled to reduced tax rates or exemption from tax under a tax treaty between their country and the U.S. Review the appropriate list of tax treaty countries to determine eligibility. Follow these directions to apply for treaty benefits with IU.

  1. The applicant must have a U.S. tax identification number (social security number or individual tax identification number).
  2. Complete the International Tax Questionnaire
  3. Follow the instructions on the form and submit the questionnaire via mail/fax
  4. Tax will review the documentation to determine eligibility
  5. An IRS form will be prepared that will require a signature from an eligible applicant

Tax Treaty Countries

The following is a list of countries that have tax treaty agreements with the United States. Not all treaties include benefits for all types of income. Choose the appropriate type of income to access the correct list of countries.

Self Employment/Honorarium

 

List of Tax Treaty Countries (updated 10/24/2017)

Armenia*

India **

Portugal *

Australia *

Indonesia **

Romania *

Austria

Ireland

Russia *

Azerbaijan*

Israel *

Slovak Republic *

Bangladesh *

Italy

Slovenia

Barbados **

Jamaica **

South Africa *

Belarus*

Japan

Spain

Belgium

Kazakhstan *

Sri Lanka *

Bulgaria

Korea **

Sweden

Canada

Kyrgyzstan *

Switzerland

China *

Latvia *

Tajikistan *

Cyprus *

Lithuania *

Thailand **

Czech Republic *

Luxembourg

Trinidad and Tobago **

Denmark

Malta

Tunisia **

Egypt **

Mexico *

Turkey *

Estonia *

Moldova *

Turkmenistan *

Finland

Morocco **

Ukraine

France

Netherlands

United Kingdom

Georgia *

New Zealand*

Uzbekistan *

Germany

Norway *

Venezuela

Greece *

Pakistan *

 

Hungary *

Philippines **

 

Iceland

Poland *

 

 

Key to Table

*

182/183 is the maximum allowable days of physical presence in a taxable year

**

 Other number of days or a maximum dollar amount allowed

 

Royalty

 DISCLAIMER: Below are listed royalty rates for Other Copyright Royalty related to book royalties.  They do not assume the use of the same income code or provide the same benefit for other royalty types.  If your royalty falls under Industrial, Equipment, Motion Picture, TV or Radio, Software, or Treaty for NE or Natural Resources, please see the Tax Department for the proper income code and federal tax withholding obligation information. Table updated 3-2016.

Country Article Fed W/H
Income code
Armenia III 0 12-Royalty Income Copyright
Australia 12 5 same
Austria 12 0 same
Azerbaijan III 0 same
Bangladesh 12 10 same
Barbados 12 5 same
Belarus III 0 same
Belgium 12 0 same
Bulgaria 12 5 same
Canada XII 0 same
China 11 10 same
Cyprus 14 0 same
Czech Republic 12 0 same
Denmark 12 0 same
Egypt 13 15 same
Estonia 12 10 same
Finland 12 0 same
France 12 0 same
Georgia III 0 same
Germany 12 0 same
Greece VII 0 same
Hungary 11 0 same
Iceland 12 0 same
India 12 15 same
Indonesia 13 10 same
Ireland 12 0 same
Israel 14 10 same
Italy 12 0 same
Jamaica 12 10 same
Japan 12 0 same
Kazakhstan 12 10 same
Korea, South 14 10 same
Kyrgyzstan III 0 same
Latvia 12 10 same
Lithuania 12 10 same
Luxembourg 13 0 same
Malta 12 10 same
Mexico 12 10 same
Moldova III 0 same
Morocco 12 10 same
Netherlands 13 0 same
New Zealand 12 5 same
Norway 10 0 same
Pakistan VIII 0 same
Philippines 13 15 same
Poland 13 10 same
Portugal 13 10 same
Romania 12 10 same
Russia 12 0 same
Slovak Republic 12 0 same
Slovenia 12 5 same
South Africa 12 0 same
Spain 12 5 same
Sri Lanka Protocol 12 10 same
Sweden 12 0 same
Switzerland 12 0 same
Tajikistan III 0 same
Thailand 12 5 same
Trinidad and Tobago 14 0 same
Tunisia 12 15 same
Turkey 12 10 same
Turkmenistan III 0 same
Ukraine 12 10 same
United Kingdom 12 0 same
Uzbekistan III 0 same
Venezuela 12 10 same
Other countries - 30  
Scholarship/Fellowship & Wage

Key to Table

a

Scholarships/Fellowships

b

Studying/Training

c

 Teachers/Researchers

 

List of Tax Treaty Countries (updated 10/24/2017)

Armenia a, b, c

India b, c

Portugal a, b, c

Australia b

Indonesia a, b, c

Romania a, b, c

Austria b

Ireland b

Russia a, b

Azerbaijan a, b, c

Israel a, b, c

Slovak Republic a, b, c

Bangladesh a, b, c

Italy b, c

Slovenia a, b, c

Barbados b

Jamaica b, c

South Africa b

Belarus a, b, c

Japan b, c

Spain a, b

Belgium b, c  

Kazakhstan b

Sri Lanka b

Bulgaria b, c

Korea a, b, c

Sweden b

Canada b

Kyrgyzstan a, b, c

Switzerland b

China a, b, c

Latvia a, b

Tajikistan a, b, c

Cyprus a, b

Lithuania a, b

Thailand a, b, c

Czech Republic a, b, c

Luxembourg b, c

Trinidad and Tobago a, b, c

Denmark b

Malta b

Tunisia a, b

Egypt a, b, c

Mexico b

Turkey b, c

Estonia a, b

Moldova a, b, c

Turkmenistan a, b, c

Finland b

Morocco a, b

Ukraine a, b

France a, b, c

Netherlands a, b, c

United Kingdom b, c

Germany a, b, c

New Zealand b

Uzbekistan a, b, c

Georgia a, b, c

Norway a, b, c

Venezuela a, b, c

Greece c

Pakistan a, b, c

 

Hungary b, c

Philippines a, b, c

 

Iceland a, b

Poland a, b, c