Scholarship / Fellowship Income
32 countries having tax treaty article on scholarship and fellowship
Country of Residence
Tax Treaty Article
Bangladesh **
21 (2)
China (People’s Republic) **
20 (b)
CIS (Comm. Ind. States) +
VI (1)
Cyprus ++
21 (1)
Czech Republic
21 (1)
Egypt
23 (1)
Estonia
20 (1)
France
21 (1)
Germany **
20 (3)
Iceland
19 (1)
Indonesia
19 (1)
Israel
24 (1)
Kazakhstan
19
Korea, South
21 (1)
Latvia
20 (1)
Lithuania
20 (1)
Morocco
18
Netherlands *
22 (2)
Norway
16 (1)
Philippines
22 (1)
Poland
18 (1)
Portugal
23 (1)
Romania
20 (1)
Russia
18
Slovak Republic
21 (1)
Slovenia
20 (1)
Spain
22 (1)
Thailand
22 (1)
Trinidad and Tobago
19 (1)
Tunisia
20
Ukraine
20
Venezuela
21 (1)
5 calendar year treaty limit
* 3 calendar year treaty limit
** No specific time limit is defined in treaty
+ Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and
Uzbekistan
++ Residents of Cyprus who are NOT candidates for a degree are not allowed to claim the tax
treaty exemption
All treaties: unlimited dollar amount.
Publication 901 (September 2024)
Rev. May 2025
*Note: Individuals may claim tax treaty benefits through the University of Utah by completing GLACIER, or on their individual tax return if not applied by the University.