{"id":11859,"date":"2023-05-23T11:50:34","date_gmt":"2023-05-23T21:50:34","guid":{"rendered":"https:\/\/www.hawaii.edu\/issmanoa\/?page_id=11859"},"modified":"2026-02-23T08:31:05","modified_gmt":"2026-02-23T18:31:05","slug":"tax-treaty-countries-with-scholarship-benefits","status":"publish","type":"page","link":"https:\/\/www.hawaii.edu\/issmanoa\/?page_id=11859","title":{"rendered":"Tax Treaty Countries with Scholarship Benefits"},"content":{"rendered":"<div id=\"pl-11859\"  class=\"panel-layout\" ><div id=\"pg-11859-0\"  class=\"panel-grid panel-no-style\" ><div id=\"pgc-11859-0-0\"  class=\"panel-grid-cell\" ><div id=\"panel-11859-0-0-0\" class=\"so-panel widget_sow-editor panel-first-child panel-last-child\" data-index=\"0\" ><div\n\t\t\t\n\t\t\tclass=\"so-widget-sow-editor so-widget-sow-editor-base\"\n\t\t\t\n\t\t>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\t<p>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:<\/p>\n<p><a href=\"https:\/\/www.hawaii.edu\/issmanoa\/wp-content\/uploads\/2023\/05\/W-8BEN_PartII_sample.png\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-11860 aligncenter\" src=\"https:\/\/www.hawaii.edu\/issmanoa\/wp-content\/uploads\/2023\/05\/W-8BEN_PartII_sample.png\" alt=\"Sample of W-8BEN Part II\" width=\"804\" height=\"129\" \/><\/a><\/p>\n<p>If your country is listed, understand the following information:<\/p>\n<ul>\n<li><strong>Country:<\/strong> 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.<\/li>\n<li><strong>Maximum Presence in the U.S.:<\/strong> 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.<\/li>\n<li><strong>Maximum Amount of Compensation:<\/strong> 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.<\/li>\n<li><strong>Treaty Article Citation:<\/strong> This is the article and paragraph number within the treaty that identifies your scholarship benefit.<\/li>\n<\/ul>\n<p><strong>NOTE:<\/strong> 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.<\/p>\n<span id=\"tablepress-39-description\" class=\"tablepress-table-description tablepress-table-description-id-39\">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 2026<br \/>\n<\/span>\n\n<table id=\"tablepress-39\" class=\"tablepress tablepress-id-39\" aria-describedby=\"tablepress-39-description\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\"><strong>Country<\/strong><\/th><th class=\"column-2\"><strong>Maxmimum Presence in the U.S.<\/strong><\/th><th class=\"column-3\"><strong>Maximum Amount of Compensation<\/strong><\/th><th class=\"column-4\"><strong>Treaty Article Citation<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\">Armenia<a href=\"https:\/\/www.hawaii.edu\/issmanoa\/?page_id=11859#note1\">[1]<\/a><\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">Limited<a href=\"https:\/\/www.hawaii.edu\/issmanoa\/?page_id=11859#note2\">[2]<\/a><\/td><td class=\"column-4\">VI(1)<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\">Azerbaijan<a href=\"https:\/\/www.hawaii.edu\/issmanoa\/?page_id=11859#note1\">[1]<\/a><\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">Limited[2]<\/td><td class=\"column-4\">VI(1)<\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\">Bangladesh<\/td><td class=\"column-2\">No specific limit<\/td><td class=\"column-3\">No limit<\/td><td class=\"column-4\">21(2)<\/td>\n<\/tr>\n<tr class=\"row-5\">\n\t<td class=\"column-1\">Belarus<a href=\"https:\/\/www.hawaii.edu\/issmanoa\/?page_id=11859#note1\">[1]<\/a><\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">Limited<a href=\"https:\/\/www.hawaii.edu\/issmanoa\/?page_id=11859#note2\">[2]<\/a><\/td><td class=\"column-4\">VI(1)<\/td>\n<\/tr>\n<tr class=\"row-6\">\n\t<td class=\"column-1\">China, People's Rep. of<\/td><td class=\"column-2\">No specific limit<\/td><td class=\"column-3\">No limit<\/td><td class=\"column-4\">20(b)<\/td>\n<\/tr>\n<tr class=\"row-7\">\n\t<td class=\"column-1\">Cyprus<\/td><td class=\"column-2\">Generally, 5 years<\/td><td class=\"column-3\">No limit<\/td><td class=\"column-4\">21(1)<\/td>\n<\/tr>\n<tr class=\"row-8\">\n\t<td class=\"column-1\">Czech Republic<\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">No limit<\/td><td class=\"column-4\">21(1)<\/td>\n<\/tr>\n<tr class=\"row-9\">\n\t<td class=\"column-1\">Egypt<\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">No limit<\/td><td class=\"column-4\">23(1)<\/td>\n<\/tr>\n<tr class=\"row-10\">\n\t<td class=\"column-1\">Estonia<\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">No limit<\/td><td class=\"column-4\">20(1)<\/td>\n<\/tr>\n<tr class=\"row-11\">\n\t<td class=\"column-1\">France<\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">No limit<\/td><td class=\"column-4\">21(1)<\/td>\n<\/tr>\n<tr class=\"row-12\">\n\t<td class=\"column-1\">Georgia<a href=\"https:\/\/www.hawaii.edu\/issmanoa\/?page_id=11859#note1\">[1]<\/a><\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">Limited<a href=\"https:\/\/www.hawaii.edu\/issmanoa\/?page_id=11859#note2\">[2]<\/a><\/td><td class=\"column-4\">VI(1)<\/td>\n<\/tr>\n<tr class=\"row-13\">\n\t<td class=\"column-1\">Germany<\/td><td class=\"column-2\">No limit<\/td><td class=\"column-3\">No limit<\/td><td class=\"column-4\">20(3)<\/td>\n<\/tr>\n<tr class=\"row-14\">\n\t<td class=\"column-1\">Iceland<\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">No limit<\/td><td class=\"column-4\">19(1)<\/td>\n<\/tr>\n<tr class=\"row-15\">\n\t<td class=\"column-1\">Indonesia<\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">No limit<\/td><td class=\"column-4\">19(1)<\/td>\n<\/tr>\n<tr class=\"row-16\">\n\t<td class=\"column-1\">Israel<\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">No limit<\/td><td class=\"column-4\">24(1)<\/td>\n<\/tr>\n<tr class=\"row-17\">\n\t<td class=\"column-1\">Kazakhstan<\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">No limit<\/td><td class=\"column-4\">19<\/td>\n<\/tr>\n<tr class=\"row-18\">\n\t<td class=\"column-1\">Korea South<\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">No limit<\/td><td class=\"column-4\">21(1)<\/td>\n<\/tr>\n<tr class=\"row-19\">\n\t<td class=\"column-1\">Kyrgystan<a href=\"https:\/\/www.hawaii.edu\/issmanoa\/?page_id=11859#note1\">[1]<\/a><\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">Limited<a href=\"https:\/\/www.hawaii.edu\/issmanoa\/?page_id=11859#note2\">[2]<\/a><\/td><td class=\"column-4\">VI(1)<\/td>\n<\/tr>\n<tr class=\"row-20\">\n\t<td class=\"column-1\">Latvia<\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">No limit<\/td><td class=\"column-4\">20(1)<\/td>\n<\/tr>\n<tr class=\"row-21\">\n\t<td class=\"column-1\">Lithuania<\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">No limit<\/td><td class=\"column-4\">20(1)<\/td>\n<\/tr>\n<tr class=\"row-22\">\n\t<td class=\"column-1\">Moldova<a href=\"https:\/\/www.hawaii.edu\/issmanoa\/?page_id=11859#note1\">[1]<\/a><\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">Limited<a href=\"https:\/\/www.hawaii.edu\/issmanoa\/?page_id=11859#note2\">[2]<\/a><\/td><td class=\"column-4\">VI(1)<\/td>\n<\/tr>\n<tr class=\"row-23\">\n\t<td class=\"column-1\">Morocco<\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">No limit<\/td><td class=\"column-4\">18<\/td>\n<\/tr>\n<tr class=\"row-24\">\n\t<td class=\"column-1\">Netherlands<\/td><td class=\"column-2\">3 years<\/td><td class=\"column-3\">No limit<\/td><td class=\"column-4\">22(2)<\/td>\n<\/tr>\n<tr class=\"row-25\">\n\t<td class=\"column-1\">Norway<\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">No limit<\/td><td class=\"column-4\">16(1)<\/td>\n<\/tr>\n<tr class=\"row-26\">\n\t<td class=\"column-1\">Philippines<\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">No limit<\/td><td class=\"column-4\">22(1)<\/td>\n<\/tr>\n<tr class=\"row-27\">\n\t<td class=\"column-1\">Poland<\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">No limit<\/td><td class=\"column-4\">18(1)<\/td>\n<\/tr>\n<tr class=\"row-28\">\n\t<td class=\"column-1\">Portugal<\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">No limit<\/td><td class=\"column-4\">23(1)<\/td>\n<\/tr>\n<tr class=\"row-29\">\n\t<td class=\"column-1\">Romania<\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">No limit<\/td><td class=\"column-4\">20(1)<\/td>\n<\/tr>\n<tr class=\"row-30\">\n\t<td class=\"column-1\">Slovak Republic<\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">No limit<\/td><td class=\"column-4\">21(1)<\/td>\n<\/tr>\n<tr class=\"row-31\">\n\t<td class=\"column-1\">Slovenia<\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">No limit<\/td><td class=\"column-4\">20(1)<\/td>\n<\/tr>\n<tr class=\"row-32\">\n\t<td class=\"column-1\">Spain<\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">No limit<\/td><td class=\"column-4\">22(1)<\/td>\n<\/tr>\n<tr class=\"row-33\">\n\t<td class=\"column-1\">Tajikistan<a href=\"https:\/\/www.hawaii.edu\/issmanoa\/?page_id=11859#note1\">[1]<\/a><\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">Limited<a href=\"https:\/\/www.hawaii.edu\/issmanoa\/?page_id=11859#note2\">[2]<\/a><\/td><td class=\"column-4\">VI(1)<\/td>\n<\/tr>\n<tr class=\"row-34\">\n\t<td class=\"column-1\">Thailand<\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">No limit<\/td><td class=\"column-4\">22(1)<\/td>\n<\/tr>\n<tr class=\"row-35\">\n\t<td class=\"column-1\">Trinidad and Tobago<\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">No limit<\/td><td class=\"column-4\">19(1)<\/td>\n<\/tr>\n<tr class=\"row-36\">\n\t<td class=\"column-1\">Tunisia<\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">No limit<\/td><td class=\"column-4\">20<\/td>\n<\/tr>\n<tr class=\"row-37\">\n\t<td class=\"column-1\">Turkmenistan<a href=\"https:\/\/www.hawaii.edu\/issmanoa\/?page_id=11859#note1\">[1]<\/a><\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">Limited<a href=\"https:\/\/www.hawaii.edu\/issmanoa\/?page_id=11859#note2\">[2]<\/a><\/td><td class=\"column-4\">VI(1)<\/td>\n<\/tr>\n<tr class=\"row-38\">\n\t<td class=\"column-1\">Ukraine<\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">No limit<\/td><td class=\"column-4\">20<\/td>\n<\/tr>\n<tr class=\"row-39\">\n\t<td class=\"column-1\">Uzbekistan<a href=\"https:\/\/www.hawaii.edu\/issmanoa\/?page_id=11859#note1\">[1]<\/a><\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">Limited<a href=\"https:\/\/www.hawaii.edu\/issmanoa\/?page_id=11859#note2\">[2]<\/a><\/td><td class=\"column-4\">VI(1)<\/td>\n<\/tr>\n<tr class=\"row-40\">\n\t<td class=\"column-1\">Venezuela<\/td><td class=\"column-2\">5 years<\/td><td class=\"column-3\">No limit<\/td><td class=\"column-4\">21(1)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-39 from cache -->\n<p><a id=\"note1\"><\/a>[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.<br \/>\n<a id=\"note2\"><\/a>[2] Generally, limited to $10,000 annually to provide ordinary living expenses.<\/p>\n<\/div>\n<\/div><\/div><\/div><div id=\"pgc-11859-0-1\"  class=\"panel-grid-cell\" ><div class=\"Right-Sub-Nav panel-cell-style panel-cell-style-for-11859-0-1\" ><div id=\"panel-11859-0-1-0\" class=\"so-panel widget_nav_menu panel-first-child\" data-index=\"1\" ><h2 class=\"widget-title\">Scholarship Overawards Navigation<\/h2><div class=\"menu-scholarship-overawards-navigation-container\"><ul id=\"menu-scholarship-overawards-navigation\" class=\"menu\"><li id=\"menu-item-11910\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-11910\"><a href=\"https:\/\/www.hawaii.edu\/issmanoa\/?page_id=5973\">Scholarship Overawards<\/a>\n<ul class=\"sub-menu\">\n\t<li id=\"menu-item-11951\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11951\"><a href=\"https:\/\/www.hawaii.edu\/issmanoa\/?page_id=11916\">Directions for Processing Scholarship Overawards<\/a><\/li>\n\t<li id=\"menu-item-11836\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11836\"><a href=\"https:\/\/www.hawaii.edu\/issmanoa\/?page_id=11819\">Guide to Completing WH-1<\/a><\/li>\n\t<li id=\"menu-item-11839\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11839\"><a href=\"https:\/\/www.hawaii.edu\/issmanoa\/?page_id=11824\">Guide to Completing EFT<\/a><\/li>\n\t<li id=\"menu-item-11831\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11831\"><a href=\"https:\/\/www.hawaii.edu\/issmanoa\/?page_id=11827\">Guide to Completing W-8BEN<\/a><\/li>\n\t<li id=\"menu-item-11871\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11871\"><a href=\"https:\/\/www.hawaii.edu\/issmanoa\/?page_id=11859\">Tax Treaty Countries with Scholarship Benefits<\/a><\/li>\n\t<li id=\"menu-item-11887\" class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-11887\"><a href=\"https:\/\/www.hawaii.edu\/issmanoa\/?page_id=11884\">Scholarship Overawards FAQ<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul><\/div><\/div><div id=\"panel-11859-0-1-1\" class=\"so-panel widget_nav_menu panel-last-child\" data-index=\"2\" ><h2 class=\"widget-title\">Tax and Treaty Information<\/h2><div class=\"menu-tax-and-treaty-information-container\"><ul id=\"menu-tax-and-treaty-information\" class=\"menu\"><li id=\"menu-item-11913\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-11913\"><a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/substantial-presence-test\">Substantial Presence Test<\/a>\n<ul class=\"sub-menu\">\n\t<li id=\"menu-item-12111\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12111\"><a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/exempt-individual-who-is-a-student\">Exempt Individual &#8211; Who is a Student<\/a><\/li>\n<\/ul>\n<\/li>\n<li id=\"menu-item-11849\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-has-children menu-item-11849\"><a href=\"https:\/\/www.irs.gov\/businesses\/international-businesses\/united-states-income-tax-treaties-a-to-z\">U.S. Tax Treaties<\/a>\n<ul class=\"sub-menu\">\n\t<li id=\"menu-item-12122\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-12122\"><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-publication-901\">Publication 901, U.S. Tax Treaties<\/a><\/li>\n\t<li id=\"menu-item-11850\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-11850\"><a href=\"https:\/\/www.irs.gov\/individuals\/international-taxpayers\/tax-treaty-tables\">Tax Treaty Tables (see Table 2)<\/a><\/li>\n<\/ul>\n<\/li>\n<li id=\"menu-item-11911\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-11911\"><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-publication-515\">Publication 515. Withholding of Tax on Nonresident Aliens and Foreign Entities<\/a><\/li>\n<li id=\"menu-item-11912\" class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-11912\"><a href=\"https:\/\/www.irs.gov\/forms-pubs\/about-publication-519\">Publication 519. U.S. Tax Guide for Aliens<\/a><\/li>\n<\/ul><\/div><\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>If you are (1) on a student visa and (2) receiving a scholarship overaward from the University of Hawai&#8217;i, then [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":5973,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11859","page","type-page","status-publish","hentry","post"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tax Treaty Countries with Scholarship Benefits - International Student Services<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hawaii.edu\/issmanoa\/?page_id=11859\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Treaty Countries with Scholarship Benefits - 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