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US bilateral tax treaties — full country list + Hispanic-origin status

List of all 68 countries with US bilateral income-tax treaties (per IRS Publication 901). Hispanic-origin country treaty status. Reduces double taxation for US-source income earned by foreign residents.

US bilateral tax treaties — country list + Hispanic-origin status

The United States has bilateral income-tax treaties with 68 countries. These treaties reduce double taxation, lower withholding rates on certain types of income, and provide specific exemptions for students, teachers, researchers, and other categories of individuals.

This page is for: US-resident immigrants who earn income from their home country, US-citizen expats abroad, and foreign nationals earning US-source income.

Hispanic-origin country tax treaty status

CountryTreaty statusNotes
Mexico✅ YES—
Venezuela✅ YES—
Guatemala❌ NO—
El Salvador❌ NO—
Honduras❌ NO—
Cuba❌ NO—
Colombia❌ NO—
Dominican Republic❌ NO—
Peru❌ NO—
Ecuador❌ NO—
Argentina❌ NO—
Nicaragua❌ NO—

All countries with US tax treaties (68)

Common treaty benefit categories

  • Reduced withholding on FDAP income (dividends, interest, royalties): standard 30% reduced to 0-15% under most treaties
  • Pensions and annuities: source-country exemption or reduced rate
  • Capital gains: typically source-country taxation only for real estate
  • Business profits: tax only in country of permanent establishment
  • Personal services income: short-term visit exemptions (typically <183 days)
  • Students and trainees: exemption for limited maintenance allowances and stipends (J-1, F-1 status)
  • Teachers and researchers: 2-year exemption under most treaties
  • Government employees: typically exempt under government-service article
  • Diplomatic and consular officers: full exemption from host-country tax

Key tax forms for treaty positions

  • Form 8833 (Treaty-Based Return Position Disclosure) — required to claim treaty benefits on Form 1040 or 1040-NR; penalty $1,000 individuals / $10,000 corporations for failure to file
  • Form W-8BEN (Certificate of Foreign Status of Beneficial Owner) — individuals claiming reduced withholding
  • Form W-8BEN-E — entities (corporations, partnerships, etc.) claiming reduced withholding
  • Form 8233 (Exemption from Withholding on Compensation) — for treaty-based employment income exemption
  • Form 1042-S — your US payor’s report of treaty-reduced income to IRS (similar to 1099 but for foreign payees)

Last verified: 2026-05-27. Source: IRS list of US income tax treaties + Publication 901. General procedural information — not tax advice. Tax treaty interpretation is highly fact-specific; consult a tax attorney or CPA experienced in international taxation before claiming treaty positions on a return.

Recent fee, deadline, and contact context (2025-2026)

The Chile-US Income Tax Treaty entered into force February 2024 — first US tax treaty in over a decade. The Mexico-US Tax Convention protocol was modernized in 2024 with new exchange-of-information provisions. The Croatia-US Income Tax Treaty was signed December 2022 and is currently pending US Senate consideration. The Hungary-US Income Tax Treaty was terminated by the US July 8, 2022 (treaty fully terminated effective January 1, 2024 for tax withholding, January 1, 2025 for other taxes) — businesses with Hungarian operations should review impact.

The IRS Tax Treaty interpretation primary source is IRS Publication 901 (US Tax Treaties — typically updated annually around February). Tax treaty texts available at irs.gov/treaties. For specific treaty articles: see the Joint Committee on Taxation’s “JCT” technical explanations (jct.gov) which provide Congress-ratified interpretation.

For treaty-based filing positions, file Form 8833 (Treaty-Based Return Position Disclosure) with your Form 1040 or 1040-NR by the April 15 deadline (or October 15 with Form 4868 extension — extension extends FILING only, not PAYMENT). Penalty for failing to file Form 8833: $1,000 for individuals, $10,000 for corporations under IRC 6712 — assessed per treaty position not disclosed.

IRS International Taxpayer Services: 1-267-941-1000 (NOT toll-free, international callers welcome) Monday-Friday 6:00am-11:00pm Eastern Time. For tax-exempt status under treaties: file Form 8833 + 1040/1040-NR; allow 16+ weeks for processing. IRS Form 1042-S (withholding agent reporting) issued by payors by March 15 following tax year.

Frequently asked questions

What does it mean if my home country has a US tax treaty?
If your country has a US bilateral income-tax treaty, you may qualify for: (1) Reduced withholding rates on US-source dividends, interest, royalties, and pensions (often 0-15% instead of standard 30%); (2) Exemption from US tax on certain income (e.g., students, teachers, researchers under specific articles); (3) Treaty tie-breaker rules to determine which country has primary taxing rights when you’re a tax resident of both; (4) Mutual agreement procedure for resolving cross-border tax disputes. Each treaty has different terms — read your country’s specific treaty in IRS Publication 901.
How do I claim treaty benefits on my US tax return?
Most treaty benefits require filing Form 8833 (Treaty-Based Return Position Disclosure) with your Form 1040 or 1040-NR. For reduced withholding on dividends/interest/royalties: file Form W-8BEN (individuals) or W-8BEN-E (entities) with the US payor BEFORE income is paid. For employment income under teacher/student articles: file Form 8233 with your employer. Always cite the specific treaty article and paragraph. Penalty for failing to disclose: $1,000 (individuals) or $10,000 (corporations) under IRC 6712.
What if my home country does NOT have a US tax treaty?
Without a treaty, you pay US tax under the default rules: 30% withholding on most US-source ‘FDAP’ income (Fixed, Determinable, Annual, Periodical — interest, dividends, royalties), and full US tax on ECI (Effectively Connected Income from US trade/business). You may still qualify for the Foreign Tax Credit (Form 1116) to offset US tax with foreign tax paid on the same income. Without a treaty, you cannot claim treaty exemptions for students, teachers, etc.
Does the IRS tax treaty list change?
Yes. New treaties are negotiated periodically and require US Senate ratification (2/3 vote). Treaty amendments, protocols, and Tax Information Exchange Agreements (TIEAs) modify existing relationships. Recent updates: Mexico-US protocol effective 2024, Chile treaty entered into force 2024 (first new treaty since 2011), Croatia treaty pending Senate consideration. Verify current treaty status at irs.gov/treaties before relying.

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General information, not legal advice. MigrantUSA is an independent publisher and is not a law firm; using this site does not create an attorney-client relationship, and this content is not a substitute for advice from a licensed attorney about your specific situation. US federal, state, and local government procedures, fees, and forms change. Always verify current details directly with the relevant agency before acting. For immigration, tax, or other legal matters specific to your situation, consult a licensed attorney or BIA-accredited representative.