Tax Treaties for Students with Scholarships
| Country | Maximum Presence | Amount | Article # | Special restrictions |
| Armenia | 5 years | $10,000 | VI (1) | a |
| Azerbaijan | 5 years | $10,000 | VI (1) | a |
| Belgium | No limit | No limit | 21 (2) | In effect after 01/01/07 |
| Belarus | 5 years | $10,000 | VI (1) | a |
| Belgium | 5 years | No limit | 21 (1) | - |
| P.R. China | No limit | No limit | 20 (b) | b |
| Cyprus | 5 years | No limit | 21 (1) | - |
| Czech Republic | 5 years | No limit | 21 (1) | - |
| Egypt | 5 years | No limit | 23 (1) | - |
| Estonia | 5 years | No limit | 20 (1) | - |
| France | 5 years | No limit | 21 (1) | - |
| Georgia | 5 years | No limit | VI (1) | a |
| Germany | No limit | No limit | 20 (3) | - |
| Iceland | 5 years | No limit | 22 (1) | - |
| Indonesia | 5 years | No limit | 19 (1) | - |
| Israel | 5 years | No limit | 24 (1) | - |
| Japan (old treaty) | 5 years | No limit | 20 (1) | - |
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| Kazakstan | 5 years | No limit | 19 | - |
| Republic of Korea | 5 years | No limit | 21 (1) | - |
| Kyrgyzstan | 5 years | $10,000 | VI (1) | a |
| Latvia | 5 years | No limit | 20 (1) | - |
| Lithuania | 5 years | No limit | 20 (1) | - |
| Moldova | 5 years | $10,000 | VI (1) | a |
| Morocco | 5 years | No limit | 18 | - |
| Netherlands | 3 years | No limit | 22 (2) | - |
| Norway | 5 years | No limit | 16 (1) | - |
| Philippines | 5 years | No limit | 22 (1) | - |
| Poland | 5 years | No limit | 18 (1) | - |
| Portugal | 5 years | No limit | 23 (1) | |
| Romania | 5 years | No limit | 20 (1) | - |
| Russia | 5 years | No limit | 18 | - |
| Slovak Republic | 5 years | No limit | 21 (1) | - |
| Slovenia | 5 years | No limit | 20 (1) | c |
| Spain | 5 years | No limit | 22 (1) | - |
| Tajikistan | 5 years | $10,000 | VI (1) | a |
| Thailand | 5 years | No limit | 22 (1) | - |
| Trinidad & Tobago | 5 years | No limit | 19 (1) | - |
| Tunisia | 5 years | No limit | 20 | - |
| Turkmenistan | 5 years | $10,000 | VI (1) | a |
| Ukraine | 5 years | No limit | 20 | |
| Uzbekistan | 5 years | $10,000 | VI (1) | a |
| Venezuela | 5 years | No limit | 21(1) | c |
| * Special Restrictions | |
| a | also exempt are scholarship / grant amounts of up to $10,000 received from U.S. sources to provide ordinary living expenses. |
| b | does not include Hong Kong |
| c | students continuing on for graduate level studies may continue to claim treaty benefits for the additional time needed to complete the degree requirements |
