Table 1 Countries With Treaty Benefits for Scholarship
or Fellowship Grants (Income Code 15)
Country
Maximum years
in U.S.
Maximum
Dollar
Amounts
Treaty
article
Bangladesh
2 No Limit
21(2)
China, People’s Republic of
No limit No Limit
20(b)
Commonwealth of Independent
States*
5
Limited† VI(1)
Cyprus
5 No Limit
21(1)
Czech Republic
5 No Limit
21(1)
Egypt
5 No Limit
23(1)
Estonia
5 No Limit
20(1)
France
5 No Limit
21(1)
Germany
No limit No Limit
20(3)
Iceland
5 No Limit
19(1)
Indonesia
5 No Limit
19(1)
Israel
5 No Limit
24(1)
Kazakhstan
5 No Limit
19
Korea, South
5 No Limit
21(1)
Latvia
5 No Limit
20(1)
Lithuania
5 No Limit
20(1)
Morocco
5 No Limit
18
Netherlands
3 No Limit
22(2)
Norway
5 No Limit
16(1)
Pakistan
No limit No Limit
XIII(1)
Philippines
5 No Limit
22(1)
Poland
5 No Limit
18(1)
Portugal
5 No Limit
23(1)
Romania
5 No Limit
20(1)
Russia
5 No Limit
18
Slovak Republic
5 No Limit
21(1)
Slovenia
5 No Limit
20(1)
Spain
5 No Limit
22(1)
Thailand
5 No Limit
22(1)
Trinidad and Tobago
5 No Limit
19(1)
Tunisia
5 No Limit
20
Ukraine
5 No Limit
20
Venezuela
5 No Limit
21(1)
* Commonwealth of Independent States (Armenia, Azerbaijan, Belarus, Georgia,
Kyrgyzstan, Moldova, Tajikistan, Turkmenistan and Uzbekistan)
† The annual income limit under the tax treaty with the C.I.S. is less than $10,000 if that
amount is spent for the purposes for which the person is in the United States.
