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United States Income Tax Treaties

The following countries currently have income tax treaties with the United States. Please contact a foreign national specialist for additional assistance, or view IRS Publication 515 for the latest information.


COUNTRY
Armenia
Australia
Austria
Azerbaijan
Bangladesh
Barbados
Belarus
Belgium
Bulgaria
Canada
China
Cyprus
Czech Republic
Denmark
Egypt
Estonia
Finland
France
Georgia
Germany
Greece
Hungary
Iceland
India
Indonesia
Ireland
Israel
Italy
Jamaica
Japan
Kazakhstan
Korea, Republic of
Kyrgyzstan
Latvia
Lithuania
Luxembourg
Malta
Mexico
Moldova
Morocco
Netherlands
New Zealand
Norway
Pakistan
Philippines
Poland
Portugal
Romania
Russia
Slovak Republic
Slovenia
South Africa
Spain
Sri Lanka
Sweden
Switzerland
Tajikistan
Thailand
Trinidad and Tobago
Tunisia
Turkey
Turkmenistan
Ukraine
Union of Soviet Socialist Republics (USSR)*
United Kingdom
Uzbekistan
Venezuela

* The U.S. - U.S.S.R. income tax treaty applies to Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. The treaty will stay in effect until new treaties are negotiated and ratified with these individual countries.


Source: United States Income Tax Treaties (IRS)

Get the latest information

To view the latest information on the withholding of tax on nonresident aliens and foreign entities, please view IRS Publication 515. 

Go to IRS Publication 515