U.S. income tax treaties: documents by country
The IRS lists income tax treaty documents for 69 partner countries. This section gathers them by country, with a reference page for 27 of them.
What the IRS lists
For each treaty partner the IRS publishes the convention, any protocols and the technical explanation as PDF files. That list also includes the United States Model treaty, which is a template and not a treaty partner, and the 1973 treaty with the former Soviet Union.
All treaty partners
Treaty reference pages
U.S. income tax treaty with AustraliaThe 1982 U.S.-Australia convention as amended in 2001: ceilings on dividend and interest rates and on royalties, limitation on benefits, and the saving clause.U.S. income tax treaty with BelgiumThe 2006 U.S.-Belgium income tax convention limits source-country tax on dividends, interest and royalties, adds arbitration and keeps U.S. citizens taxable.U.S. income tax treaty with Czech RepublicThe U.S. income tax convention with the Czech Republic limits source-country tax on dividends, interest and royalties for treaty residents of either country.U.S. income tax treaty with EgyptThe U.S. tax treaty with Egypt covers residence, investment income such as dividends and royalties, and information exchange, with a saving clause for citizens.U.S. income tax treaty with FinlandThe U.S. income tax treaty with Finland is the 1989 convention as amended by a 2006 Protocol, which added a 0 percent dividend rate and exempted royalties from source-country tax.U.S. income tax treaty with FranceThe U.S. income tax convention with France is amended by two protocols, and the 2009 Protocol changed the dividend and royalty rules for qualifying holders.U.S. income tax treaty with GeorgiaFor Georgia the IRS lists the 1973 convention with the Soviet Union, which exempts only specified items such as certain royalties and trade-financing interest.U.S. income tax treaty with GermanyThe U.S. income tax treaty with Germany is the 1989 convention as amended by a 2006 Protocol, which added a 0 percent dividend rate for qualifying companies.U.S. income tax treaty with GreeceThe U.S.-Greece income tax convention: the IRS-listed documents, selected provisions on income and residence, information exchange, and U.S. citizen treatment.U.S. income tax treaty with IndonesiaThe U.S.-Indonesia income tax convention: IRS-listed documents, relevant articles on income and residence, and how the saving clause applies to U.S. citizens.U.S. income tax treaty with ItalyThe U.S.-Italy income tax convention: the IRS-listed documents, selected provisions on income and residence, and how the saving clause treats U.S. citizens.U.S. income tax treaty with JamaicaThe U.S.-Jamaica income tax convention dates from 1980, with a 1981 protocol, and limits source tax to 12.5 percent on interest and 10 percent on royalties.U.S. income tax treaty with JapanThe 2003 U.S.-Japan income tax convention, as amended in 2013, limits source-country tax on dividends, interest and royalties and keeps U.S. citizens taxable.U.S. income tax treaty with KazakhstanThe U.S. treaty with Kazakhstan is the 1993 convention, with 5 and 15 percent dividend limits and 10 percent limits on source tax for interest and royalties.U.S. income tax treaty with LithuaniaThe U.S.-Lithuania income tax convention: IRS-listed documents, source-country rates on dividends, interest and royalties, and U.S. citizen residence rules.U.S. income tax treaty with LuxembourgThe current U.S. treaty with Luxembourg is the 1996 convention, amended by a 2009 Protocol on information exchange. The IRS-linked 1962 text is superseded.U.S. income tax treaty with PakistanThe IRS lists Pakistan's income tax treaty document. The convention sets rules on income and residence and provides for information exchange.U.S. income tax treaty with PolandThe U.S. tax convention with Poland covers residence, investment income and information exchange, with its articles and the documents the IRS lists for it.U.S. income tax treaty with PortugalThe IRS lists Portugal's income tax treaty and Technical Explanation. It covers the treaty articles, income rules, residence tests and the saving clause.U.S. income tax treaty with Slovak RepublicThe Slovak Republic treaty has 30 articles covering income, residence, tax rules, information exchange, limitation on benefits, and the saving clause.U.S. income tax treaty with SloveniaThe IRS lists the U.S.-Slovenia income tax treaty documents. The convention sets rules on residence, income and information exchange, and on how the treaty applies to U.S. citizens.U.S. income tax treaty with SpainThe U.S. income tax treaty with Spain is the 1990 convention as amended by a 2013 Protocol, which replaced the articles on income from investments in full.U.S. income tax treaty with SwitzerlandThe U.S. income tax convention with Switzerland dates from 1996, and a Protocol in force since 2019 covers information exchange and binding arbitration.U.S. income tax treaty with TunisiaThe U.S. treaty with Tunisia is a 1985 convention with a 1989 supplementary protocol, setting dividend caps of 14 and 20 percent and a 15 percent interest cap.U.S. income tax treaty with TurkeyThe U.S. treaty with Turkey is a 1996 convention with a protocol, limiting source tax to 15 or 20 percent on dividends and to 15 percent on general interest.U.S. income tax treaty with TurkmenistanThe IRS-listed treaty document for Turkmenistan, with provisions on income, residence and information exchange, and how the saving clause treats U.S. citizens.U.S. income tax treaty with UzbekistanThe IRS lists an income tax treaty document associated with Uzbekistan, covering its articles, specified income rules and citizenship provisions.
Related pages
Sources and data notes
- Internal Revenue Service, United States income tax treaties, A to Z. https://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z. Retrieved . Source for the list of partners and document counts. Each partner page on irs.gov is linked in the table.
Dates in this block record when each source was read for this page.