Tax Treaty Countries with Scholarship Benefits

If you are (1) on a student visa and (2) receiving a scholarship overaward from the University of Hawai'i, then look at the table below to see if you are eligible for a tax treaty benefit on that amount. Tax treaty benefits on scholarships mean that you do not pay taxes on that scholarship. Use the information from the table to complete Part II on the form W-8BEN. See the following sample:

Sample of W-8BEN Part II

If your country is listed, understand the following information:

  • Country: This is the country that has the tax treaty with the U.S. If your permanent residence is in that country, you may qualify for the tax treaty benefit even if your country of citizenship is different.
  • Maximum Presence in the U.S.: This is the amount of U.S. presence (in calendar years) in which you may receive this benefit while you are on a student visa.
  • Maximum Amount of Compensation: This is how much you may receive. It could be unlimited, or limited. If the latter, read the details of the limits in the tax treaty.
  • Treaty Article Citation: This is the article and paragraph number within the treaty that identifies your scholarship benefit.

NOTE: In all treaties listed below except for the Commonwealth of Independent States (Armenia, Azerbaijan, Belarus, Georgia, Kyrgystan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan), the payment must be from a nonprofit organization (e.g., University of Hawai'i). In many cases, the exemption also applies to amounts from either the U.S. or foreign government. For Indonesia and the Netherlands, the exemption also applies if the amount is awarded under a technical assistance program entered into by the United States or the foreign government, or its political subdivisions or local authorities.

This information relates only to scholarship, fellowships or grants paid to full-time students by a U.S. source. Use the search to find your country. Updated for 2023
CountryMaxmimum Presence in the U.S.Maximum Amount of CompensationTreaty Article Citation
Armenia(1)5 yearsLimited(2)VI(1)
Azerbaijan(1)5 yearsLimited(2)VI(1)
BangladeshNo specific limitNo limit21(2)
Belarus(1)5 yearsLimited(2)VI(1)
China, People's Rep. ofNo specific limitNo limit20(b)
CyprusGenerally, 5 yearsNo limit21(1)
Czech Republic5 yearsNo limit21(1)
EgyptGenerally, 5 yearsNo limit23(1)
Estonia5 yearsNo limit20(1)
France5 yearsNo limit21(1)
Georgia(1)5 yearsLimited(2)VI(1)
GermanyNo limitNo limit20(3)
Iceland5 yearsNo limit19(1)
Indonesia5 yearsNo limit19(1)
Israel5 yearsNo limit24(1)
Kazakhstan5 yearsNo limit19
Korea South5 yearsNo limit21(1)
Kyrgystan(1)5 yearsLimited(2)VI(1)
Latvia5 yearsNo limit20(1)
Lithuania5 yearsNo limit20(1)
Moldova(1)5 yearsLimited(2)VI(1)
Morocco5 yearsNo limit18
Netherlands3 yearsNo limit22(2)
Norway5 yearsNo limit16(1)
Philippines5 yearsNo limit22(1)
Poland5 yearsNo limit18(1)
Portugal5 yearsNo limit23(1)
Romania5 yearsNo limit20(1)
Russia5 yearsNo limit18
Slovak Republic5 yearsNo limit21(1)
Slovenia5 yearsNo limit20(1)
Spain5 yearsNo limit22(1)
Tajikistan(1)5 yearsLimited(2)VI(1)
Thailand5 yearsNo limit22(1)
Trinidad and Tobago5 yearsNo limit19(1)
Tunisia5 yearsNo limit20
Turkmenistan(1)5 yearsLimited(2)VI(1)
Ukraine5 yearsNo limit20
Uzbekistan(1)5 yearsLimited(2)VI(1)
Venezuela5 yearsNo limit21(1)

(1) This country is part of a group of countries known as the "Commonwealth of Independent States," whose tax treaty dates back to the U.S.-U.S.S.R. Income Tax Treaty, signed June 20, 1973.
(2) Generally, limited to $10,000 annually to provide ordinary living expenses.