Payroll - Tax Treaties

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Tax Treaties with the United States


The following countries currently have tax treaties with the United States.  Please refer to IRS 515 Publication for the latest information.

Country

Country

Australia

Latvia

Austria

Lithuania

Barbados

Luxembourg

Belgium

Mexico

Bangladesh

Morocco

Canada

Netherlands

China, Peoples Republic of

New Zealand

Czech Republic

Norway

Cyprus

Pakistan

Denmark

Philippines

Egypt

Poland

Estonia

Portugal

Finland

Romania

Former USSR*

Russia

France

Slovak Republic

Germany

Slovenia

Greece

South Africa

Hungary

Sri Lanka (effective 1/1/03)

Iceland

Spain

India

Sweden

Indonesia

Switzerland

Ireland

Thailand

Israel

Trinidad and Tobago

Italy

Tunisia

Jamaica

Turkey

Japan

Ukraine

Kazakhstan

United Kingdom

Korea, Republic of

Venezuela

 

 

* The U.S - U.S.S.R. income tax treaty applies to countries of 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:  Publication 901, “U.S. Tax Treaties”, Rev. June 2007.

 


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