Salary / Wages

Back to the Foreign National Employee page

Tax Treaty Countries and Treaty Article Number

Country Students Teachers & Researchers
ARMENIA NO VI(1)
AZERBAIJAN NO VI(1)
BANGLADESH 21(2) 21(1)
BELGIUM 19(1)(B) 19(2)
BULGARIA NO 19(2)
BELARUS NO VI(1)
CHINA 20(c) 19
CYPRUS 21(1) NO
CZECH REP 21(1) 21(5)
DENMARK NO NO
EGYPT 23(1) 22
ESTONIA 20(1) NO
FRANCE 21(1) 20
GEORGIA NO VI(1)
GERMANY 20(4) 20(1)
GREECE NO XII
HUNGARY NO 17
ICELAND 19(1) NO
INDIA NO 22
INDONISIA 19(1) 20
ISRAEL 24(1) 23
ITALY NO 20
JAMAICA NO 22
     
KAZAKHSTAN NO NO
KOREA 21(1) 20

Tax Treaty Countries and Treaty Article Number

Country Students Teachers & Researchers
KYRGYZSTAN NO VI(1)
LATVIA 20(1) NO
LITHUANIA 20(1) NO
LUXEMBOURG NO 21(2)
MALTA 20(2) NO
MOLDOVA NO VI(1)
MOROCCO 18 NO
NETHERLANDS 22(1) 21(1)
NORWAY 16(1) 15
PAKISTAN XIII(1) XII
PHILIPPINES 22(1) 21
POLAND 18(1) 17
PORTUGAL 23(1) 22
ROMANIA 20(1) 19
SLOVAK REP 21(1) 21(5)
SLOVENIA 20(1) 20(3)
SPAIN 22(1) NO
TAJIKISTAN NO VI(1)
THAILAND 22(1) 23
TRINIDAD and TOBAGO 19(1) 18
TUNISIA 20 NO
TURKMENISTAN NO VI(1)
UNITED KINGDOM NO 20A
UZBEKISTAN NO VI(1)
VENEZUELA 21(1) 21(3)