Tax Treaty Table

Payroll and Disbursements

	Limits for Faculty and Staff		Limits for Student Employees
COUNTRY	Annual Wage Limit	Eligible Exemption Years	Annual Wage Limit	Eligible Exemption Years
Bangladesh	No Limit	2	$8,000	No Limit
Belgium	No Limit	2	$9,000	No Limit
Bulgaria	No Limit	2	$9,000	No Limit
Canada	$10,000	No Limit	$10,000	No Limit
China	No Limit	3	$5,000	No Limit
Cyprus	No Treaty in Place		$2,000	5
Czech Republic	No Limit	2	$5,000	5
Egypt	No Limit	2	$3,000	5
Estonia	No Treaty in Place		$5,000	5
France	No Limit	2	$5,000	5
Germany	No Limit	2	$9,000	4
Greece	No Limit	3	No Treaty in Place
Hungary	No Limit	2	No Treaty in Place
Iceland	No Treaty in Place		$9,000	5
India	No Limit	2	No Treaty in Place
Indonesia	No Limit	2	$2,000	5
Israel	No Limit	2	$3,000	5
Italy	No Limit	2	No Treaty in Place
Jamaica	No Limit	2	No Treaty in Place
Japan	No Limit	2	No Treaty in Place
Korea	No Limit	2	$2,000	5
Latvia	No Treaty in Place		$5,000	5
Lithuania	No Treaty in Place		$5,000	5
Luxembuorg	No Limit	2	No Treaty in Place
Morocco	No Treaty in Place		$2,000	5
Netherlands	No Limit	2	$2,000	3
Norway	No Limit	2	$2,000	5
Pakistan	No Limit	2	$5,000	No Limit
Philippines	No Limit	2	$3,000	5
Poland	No Limit	2	$2,000	5
Portugal	No Limit	2	$5,000	5
Romania	No Limit	2	$2,000	5
Slovac Republic	No Limit	2	$5,000	5
Slovenia	No Limit	2	$5,000	5
Spain	No Treaty in Place		$5,000	5
Thailand	No Limit	2	$3,000	5
Trinidad & Tobago	No Limit	2	$2,000	5
Tunisia	No Treaty in Place		$4,000	5
United Kingdom	No Limit	2	No Treaty in Place
USSR	No Limit	2	No Treaty in Place
Venezuela	No Limit	2	$5,000	5