US Income Tax Treaties

The United States has tax treaties with a number of foreign countries. Under these treaties, residents (not necessarily citizens) of foreign countries are taxed at a reduced rate, or are exempt from U.S. taxes on certain items of income they receive from sources within the United States. These reduced rates and exemptions vary among countries and specific items of income. Under these same treaties, residents or citizens of the United States are taxed at a reduced rate, or are exempt from foreign taxes, on certain items of income they receive from sources within foreign countries. Most income tax treaties contain what is known as a “saving clause” which prevents a citizen or resident of the United States from using the provisions of a tax treaty in order to avoid taxation of U.S. source income.

If the treaty does not cover a particular kind of income, or if there is no treaty between your country and the United States, you must pay tax on the income in the same way and at the same rates shown in the instructions for the applicable U.S. tax return.

Many of the individual states of the United States tax income which is sourced in their states. Therefore, you should consult the tax authorities of the state from which you derive income to find out whether any state tax applies to any of your income. Some states of the United States do not honor the provisions of tax treaties.

Armenia
Armenia is one of the former Soviet Republics which are now covered by the treaty with the Commonwealth of Independent States (CIS), formerly known as the Union of Soviet Socialist Republics (USSR).
Income Tax Treaty – 1973

Australia
Australia – Income Tax Treaty – 1982
Australia – Technical Explanation – 1982
Australia – Protocol – 2001
Australia – Technical Explanation – 2001

Austria
Austria – Income Tax Treaty – 1996

Azerbaijan
Azerbaijan is one of the former Soviet Republics which are now covered by the treaty with the Commonwealth of Independent States (CIS), formerly known as the Union of Soviet Socialist Republics (USSR).
Azerbaijan – Income Tax Treaty – 1973

Bangladesh
Bangladesh – Income Tax Treaty – 2006
Bangladesh – Technical Explanation – 2006

Barbados
Income Tax Treaty – 1984
Income Tax Treaty Technical Explanation – 1984
Protocol – 2004
Technical Explanation – 2004

Belarus
Belarus – Income Tax Treaty – 1973

Belgium
Income Tax Treaty – 1970
Technical Explanation – 1970
Income Tax Treaty – 2006
Protocol – 2006
Technical Explanation – 2007
Mutual Agreement Procedure Arbitration Announcement
Memorandum of Understanding between the U.S. and Belgium – 2009
Arbitration Board Operating Guidelines – 2009

Bulgaria
Income Tax Treaty – 2007
Protocol – 2007
Protocol – 2008
Technical Explanation – 2008

Canada
Income Tax Treaty and Protocols 1, 2, 3, and 4 – 1980
Technical Explanation – 1980
Protocol – 2007
Technical Explanation – 2008

China
Income Tax Treaty – 1984
Technical Explanation – 1984

Cyprus
Income Tax Treaty – 1984
Technical Explanation – 1984

Czech Republic
Income Tax Treaty – 1993
Technical Explanation – 1993

Denmark
Income Tax Treaty – 1948
Income Tax Treaty – 2000
Technical Explanation – 2000
Protocol – 2006
Technical Explanation – 2007

Egypt
Income Tax Treaty – 1980
Technical Explanation – 1980

Estonia
Income Tax Treaty – 1998
Technical Explanation – 1998

Finland
Income Tax Treaty – 1989
Technical Explanation – 1989
Protocol – 2006
Technical Explanation – 2006

France
Income Tax Treaty – 1994
Technical Explanation – 1994
Protocol – 2004
Technical Explanation – 2004
Protocol – 2009
Technical Explanation – 2009
Memorandum of Understanding – 2009

Georgia
Georgia is one of the former Soviet Republics which are now covered by the treaty with the Commonwealth of Independent States (CIS), formerly known as the Union of Soviet Socialist Republics (USSR).
Income Tax Treaty – 1973

Germany
Income Tax Treaty – 1989
Technical Explanation – 1989
Protocol – 2006
Technical Explanation – 2007
Mandatory Arbitration Interim Guidance – 2007

Greece
Income Tax Treaty – 1950

Hungary
Income Tax Treaty – 1979
Technical Explanation – 1979

Iceland
India
Indonesia
Ireland
Israel
Italy

Jamaica
Japan

Kazakhstan
Korea
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
Tunisia
Turkey
Turkmenistan

Ukraine
Union of Soviet Socialist Republics (USSR)
United Kingdom
United States Model
Uzbekistan

Venezuela
Income Tax Treaty – 1999
Income Tax Treaty – Technical Explanation – 1999

 

 

Sources: https://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z
https://www.treasury.gov/resource-center/tax-policy/treaties/Pages/FATCA.aspx