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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.

  • 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