Table 2 - Compensation for Personal Services Performed in United States Exempt from Withholding and U.S. Income Tax Under Income Tax Treaties
	Category of Personal Services	Maximum Presence in U.S (4)	Maximum Amount of Compensation (6)	Treaty Article Citation (7)
Country (1)	Purpose (3)
Australia 12/1/83 Protocol 1/1/04	Independent personal services^7,22	183 days	No limit	14
	Public entertainment^22	183 days	$10,000	17
Austria 1/1/99	Independent personal services^7	No limit	No limit	14
	Public entertainment^22	No limit	$20,000^25	17
Barbados 1/1/84 Protocol 1/1/94	Independent personal services^7,22	89 days	$5000	14
	Public entertainment^22	No limit	$250 per day or $4,000 p.a.^6	17
Belgium 1/1/71 Protocol 1/1/88	Independent personal services^7,22	182 days	No limit	14(2)(a)(b)
	Public entertainment^22	90 days	$3,000	14(2)(c)
Canada 1/1/85 Protocol 1/1/96	Independent personal services^7,22	No limit	No limit	XIV
	Public entertainment	No limit	$15,000 p.a.^25
China, People’s Rep. of^a 1/1/87	Independent personal services^7,22	183 days	No limit	13
	Public entertainment^29	No limit	No limit	16
Commonwealth of Independent States^b 1/1/76	Independent personal services^22	183 days	No limit	VI(2)
Cyprus 1/1/86	Independent personal services^7,22	182 days	No limit	17
	Public entertainment^22	No limit	$500 per day or $5,000 p.a.^6	19(1)
Czech Republic 1/1/93	Independent personal services^7,22	183 days	No limit	14
	Public entertainment^22	183 days	$20,000 p.a.^30	18
Denmark 1/1/01	Independent personal services^7	No limit	No limit	14
	Public entertainment^22	No limit	$20,000 p.a.^25	17
Egypt 1/1/82	Independent personal services^22	89 days	No limit	15
	Public entertainment^22	No limit	$400 per day	17
Estonia 1/1/00	Independent personal services^7	183 days	No limit	14
	Public entertainment^22	No limit	$20,000 p.a.^30	17
Finland 1/1/91	Independent personal services^7,22	No limit	No limit	14
	Public entertainment^22	No limit	$20,000 p.a.^25	17
France 1/1/96	Independent personal services^7,22	No limit	No limit	14
	Public entertainment	No limit	$10,000^30	17
Germany 1/1/90^c	Independent personal services^7,22	No limit	No limit	14
	Public entertainment^7,22	No limit	$20,000 p.a.^30	17
Greece 1/1/53	Independent personal services^22	183 days	$10,000	X
Hungary 1/1/80	Independent personal services^7,22	183 days	No limit	13
Iceland 1/1/76	Independent personal services^7,22	182 days	No limit	18
	Public entertainment^22	90 days	$100 per day	18
India 1/1/91	Independent personal services^7,22	89 days	No limit	15
	Public entertainment^7,22	89 days	$1,500 p.a.^26	18
Indonesia 1/1/90	Independent personal services^7,22	119 days	No limit	15
	Public entertainment^22	No limit	$2,000 p.a.^25	17
Ireland 1/1/98	Independent personal services^7	No limit	No limit	14
	Public entertainment^22	No limit	$20,000^25	17
Israel^d 1/1/95	Independent personal services^22	182 days	No limit	16
	Public entertainment^22	No limit	$400 per day^37	18

Table 2. (continued) Compensation for Personal Services Performed in United States Exempt from Withholding and U.S. Income Tax Under Income Tax Treaties—For Withholding in 2005
	Category of Personal Services	Maximum Presence in U.S (4)		Maximum Amount of Compensation (6)	Treaty Article Citation (7)
Country (1)	Purpose (3)
Italy 1/1/85	Independent personal services^7,22		183 days	No limit		14
	Public entertainment^22		90 days	$12,000 p.a.^25		17(1)
Jamaica 1/1/82	Independent personal services^7,22	89 days		$5,000 p.a.	14
	Public entertainment^22	No limit		$400 per day or $5,000 p.a.^6	18
Japan 1/1/05	Independent personal services^8,53				No Benefit
	Public entertainment^22	183 days		$10,000^25	16
Kazakstan 1/1/96	Independent personal services^7	183 days		No limit	14
Korea, Rep. of 1/1/80	Independent personal services^7,22	182 days		$3,000 p.a.	18
Latvia 1/1/00	Independent personal services^7	183 days		No limit	14
	Public entertainment^22	No limit		$20,000^30	17
Lithuania 1/1/00	Independent personal services^7	183 days		No limit	14
	Public entertainment^22	No limit		$20,000^30	17
Luxembourg 1/1/01	Independent personal services^7	No limit		No limit	15
	Public entertainment^22	No limit		$10,000^25	18
Mexico 1/1/94 Protocol 1/1/04	Independent personal services^7,22	183 days		No limit	14
	Public entertainment^22	No limit		$3,000 p.a.^30	18
Morocco 1/1/81	Independent personal services^7,13,22	182 days		$5,000	14
Netherlands 1/1/94	Independent personal services^7,22	No limit		No limit	15
	Public entertainment^22	No limit		$10,000 p.a.^30	18
New Zealand 11/2/83	Independent personal services^7,22	183 days		No limit	14
	Public entertainment^22	183 days		$10,000^25	17
Norway 1/1/71 Protocol 1/1/82	Independent personal services^7,22	182 days		No limit	13
	Public entertainment^22	90 days		$10,000 p.a.	13
Pakistan 1/1/59	Independent personal services^7,16,22	183 days		No limit	XI
Philippines 1/1/83	Independent personal services^7,22	89 days		$10,000 p.a.	15
	Public entertainment^22	No limit		$100 per day or $3,000 p.a.	17
Poland 1/1/74	Independent personal services^22	182 days		No limit	15
Portugal 1/1/96	Independent personal services^7,22	182 days		No limit	15
	Public entertainment^22	No limit		$10,000 p.a.^30	19
Romania 1/1/74	Independent personal services^22	182 days		No limit	14
	Public entertainment^22	90 days		$3,000	14
Russia 1/1/94	Independent personal services^7,22	183 days		No limit	13
Slovak Republic 1/1/93	Independent personal services^7,22	183 days		No limit	14
	Public entertainment^22	183 days		$20,000 p.a.^30	18
Slovenia 1/1/02	Independent personal services^7	No limit		No limit	14
	Public entertainment^22	No limit		$15,000 p.a.^51	17
So. Africa 1/1/98	Independent personal services^7,22	183 days		No limit	14
	Public entertainment^22	No limit		$7,500^30	17
Spain 1/1/91	Independent personal services^7,22	No limit		No limit	15
	Public entertainment^22	No limit		$10,000 p.a.^30	19

Table 2. (continued) Compensation for Personal Services Performed in United States Exempt from Withholding and U.S. Income Tax Under Income Tax Treaties—For Withholding in 2005
	Category of Personal Services	Maximum Presence in U.S (4)	Maximum Amount of Compensation (6)	Treaty Article Citation (7)
Country (1)	Purpose (3)
Sweden 1/1/96	Independent personal services^7	No limit	No limit	14
	Public entertainment	No limit	$6,000^25	18
Switzerland 1/1/98	Independent personal services^7	No limit	No limit	14
	Public entertainment^22	No limit	$10,000^25	17
Thailand 1/1/98	Independent personal services^7,22	89 days	$10,000	15
	Public entertainment^22	No limit	$100 per day or $3,000 p.a.^48	19
Trinidad and Tobago 1/1/70	Independent personal services^14,22	183 days	$3,000^6	17
Tunisia 1/1/90	Independent personal services^7,22	183 days	$7,500 p.a.	14
	Public entertainment^22	No limit	$7,500 p.a.^25	17
Turkey 1/1/98	Independent personal services^7	183 days	No limit	14
	Public entertainment^22,50	No limit	$3,000^46	17
Ukraine 1/1/01	Independent personal services^3,7	No limit	No limit	14
United Kingdom 1/1/04	Independent personal services^53		No Independent Treaty Article	No Benefit
Venezuela 1/1/00	Independent personal services^7	No limit	No limit	14
	Public entertainment^22	No limit	$6,000^30	18

^aDoes not include Hong Kong or Taiwan

^bThe U.S.-U.S.S.R. income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikstan, Turkmenistan, and Uzbekistan

^cThe general effective date for the area that was the German Democratic Republic is 1/1/91

^dDoes not include Gaza Strip or West Bank

³The exemption does not apply to income received for performing services in the United States as an entertainer or a sportsman. However, this income is exempt from U.S. income tax if the visit is (a) substantially supported by public funds of Ukraine, its political subdivisions, or local authorities, or (b) made under a specific arrangement agreed to by the governments of the treaty countries.

⁶Reimbursed expenses are not taken into account in figuring any maximum compensation to which the exemption applies. For Trinidad and Tobago, only reimbursed travel expenses are disregarded in figuring maximum compensation.

⁷Exemption does not apply to the extent income is attributable to the recipient’s fixed U.S. base. For residents of Japan, this fixed base must be maintained in the U.S. for more than 183 days during the tax year for the exemption not to apply; for residents of Belgium, Iceland, Korea, and Norway, the fixed base must be maintained for more than 182 days; for residents of Morocco, the fixed base must be maintained for more than 89 days.

⁸Does not apply to fees fo a foreign director of a U.S. Corporation.

¹³Does not apply to compensation paid to public entertainers (actors, artists, musicians, athletes, etc.).

¹⁴Does not apply to compensation paid to public entertainers in excess of $100 a day.

¹⁶Exemption applies only if the compensation is subject to tax in the country of residence.

²²Withholding at 30% may be required because the factors on which the treaty exemption is based may not be determinable until after the close of the tax year. However, see Withholding agreements, and Final payment exemption, under Pay for independent personal services, and Central withholding agreements, under Artists and Athletes, discussed in Publication 515.

²⁵Exemption does not apply if gross receipts (including reimbursements) exceed this amount during the year (or during any 12-month period for Sweden and Japan).

²⁶Exemption does not apply if net income exceeds this amount.

²⁹The exemption applies only to income from activities performed under special cultural exchange programs agreed to by the U.S. and Chinese governments.

³⁰Exemption does not apply if gross receipts (or compensation for Portugal) including reimbursements, exceed this amount during the year. Income is fully exempt if visit to the United States is substantially supported by public funds of the treaty country or its political subdivisions or local authorities.

³⁷If the compensation exceeds $400 per day, the entertainer may be taxed on the full amount. If the individual receives a fixed amount for more than one performance, the amount is prorated over the number of days the individual performs the services (including rehearsals).

⁴⁶Exemption does not apply if gross receipts exceed this amount.

⁴⁸Exemption does not apply if gross receipts exceed this amount. Income is fully exempt if visit to the United States is substantially supported by public funds of the treaty country or its political subdivisions or local authorities.

⁴⁹A $10,000 limit applies if the expense is borne by a permanent establishment or a fixed base in the United States.

⁵⁰This provision does not apply if these activities are substantially supported by a nonprofit organization of the treaty country or by public funds of the treaty country or its political subdivisions or local authorities.

⁵¹Exemption does not apply if gross receipts, including reimbursements, exceed this amount during the year. Income is fully exempt if visit is wholly or mainly supported by public funds of one or both or the treaty countries or their political subdivisions or local authorities.

⁵³Treated as business profits under Article 7 of the treaty.