Tax Treaty Lookup

Find out if your home country has a US tax treaty — and how much you could save on taxes as an F-1 student.

Key fact for all F-1 students: Regardless of treaty, F-1 students are exempt from FICA (Social Security + Medicare) taxes — this is a statutory exemption, not treaty-based. This alone saves ~7.65% of your income. Tax treaties provide additional exemptions on top of this.

Country	FICA Exempt	Scholarship Exempt	Teaching Exempt	Research Exempt	Years	Forms
🇮🇳India	✓	✓	✓	✓	2 yrs	8233W-8BEN
🇨🇳China	✓	✓	✓	✓	5 yrs	8233W-8BEN
🇰🇷South Korea	✓	✓	—	✓	5 yrs	8233
🇩🇪Germany	✓	✓	✓	✓	4 yrs	8233W-8BEN
🇫🇷France	✓	✓	—	—	5 yrs	8233
🇨🇦Canada	✓	—	—	—	None	W-8BEN
🇬🇧United Kingdom	✓	✓	✓	—	5 yrs	8233W-8BEN
🇯🇵Japan	✓	✓	✓	✓	5 yrs	8233
🇳🇱Netherlands	✓	✓	✓	✓	5 yrs	8233W-8BEN
🇲🇽Mexico	✓	✓	—	—	5 yrs	8233
🇵🇰Pakistan	✓	✓	✓	✓	5 yrs	8233
🇧🇩Bangladesh	✓	—	—	—	None	W-8BEN
🇳🇬Nigeria	✓	—	—	—	None	W-8BEN
🇧🇷Brazil	✓	—	—	—	None	W-8BEN
🇦🇺Australia	✓	✓	—	—	5 yrs	8233W-8BEN
🇹🇭Thailand	✓	✓	✓	—	5 yrs	8233
🇵🇭Philippines	✓	—	—	—	None	W-8BEN
🇱🇰Sri Lanka	✓	—	—	—	None	W-8BEN
🇹🇷Turkey	✓	✓	—	—	5 yrs	8233
🇮🇩Indonesia	✓	✓	✓	—	5 yrs	8233

How to Claim Treaty Benefits

1. Confirm your country has a treaty and you qualify (student article)
2. File Form 8233 with your employer at the start of each year
3. Your employer stops withholding federal income tax on exempt amounts
4. At tax time, file Form 1040-NR (not the regular 1040)
5. Use Sprintax or Glacier tax software — they handle treaties automatically

Important Notes

• FICA exemption applies to ALL F-1 students — even without a treaty
• Treaty benefits typically apply to your first few years in the US
• Most states do NOT honour federal tax treaties — check your state
• Becoming a "substantial presence" resident alien may void treaty benefits
• Source: IRS Publication 901 and individual treaty texts