US Tax Treaty Lookup
Check treaty benefits between the US and 65+ countries
How US Tax Treaties Work
Determine Treaty Eligibility
Confirm you are a tax resident of a treaty country. The treaty must be in effect, and you must meet the Limitation on Benefits (LOB) article requirements to qualify for treaty protection.
Identify Relevant Articles
Each treaty has specific articles covering different income types: employment, pensions, dividends, interest, royalties, capital gains, and more. Find the article that applies to your income type.
Claim Treaty Benefits
File Form 8833 with your US tax return to disclose your treaty position. For US-source income paid to you abroad, provide Form W-8BEN to the payer to reduce withholding at the source.
Combine with FEIE / FTC
Tax treaties work alongside the Foreign Earned Income Exclusion (FEIE) and Foreign Tax Credit (FTC). A tax professional can help you optimize which combination saves the most in your situation.
Important disclaimer: This tool provides general treaty information for educational purposes only and does not constitute tax or legal advice. Tax treaty provisions are complex, with many exceptions and conditions not fully captured here. Withholding rates shown are typical treaty rates and may vary based on ownership percentages, entity types, and specific circumstances. Always consult a qualified tax professional specializing in international taxation before making decisions based on treaty provisions. Treaty data current as of February 2026. Suggest a correction.
Frequently Asked Questions
What is a tax treaty?
A tax treaty (also called a double taxation agreement or DTA) is a bilateral agreement between two countries designed to prevent the same income from being taxed twice. Treaties typically reduce or eliminate withholding taxes on dividends, interest, and royalties, and establish rules for which country has the primary right to tax specific types of income such as pensions, capital gains, and employment income. The US currently has income tax treaties with over 65 countries.
Does the US have a tax treaty with my country?
The US has active income tax treaties with over 65 countries, including most of Europe, Canada, Australia, Japan, India, China, Mexico, and South Korea. However, many popular expat destinations like Brazil, Costa Rica, Colombia, Panama, Vietnam, Cambodia, Peru, Ecuador, Uruguay, and Argentina do NOT have tax treaties with the US. Use the lookup tool above to check your specific country.
What is the difference between a tax treaty and a totalization agreement?
Tax treaties and totalization agreements serve different purposes. A tax treaty covers income taxes — it determines which country can tax your income and at what rates. A totalization agreement covers Social Security taxes — it prevents you from paying Social Security taxes to both countries simultaneously and allows you to combine work credits from both countries to qualify for benefits. The US has tax treaties with 65+ countries but totalization agreements with only about 30 countries. You may have one without the other.
What if there is no tax treaty with my country?
If there is no tax treaty between the US and your country of residence, you may still avoid double taxation using the Foreign Earned Income Exclusion (FEIE, Form 2555) which excludes up to $130,000 of foreign earned income in 2025, or the Foreign Tax Credit (Form 1116) which credits foreign taxes paid against your US tax liability. Most expats without treaty protection rely on one or both of these provisions. Consult an expat tax professional to determine the best strategy for your situation.
How do I claim tax treaty benefits?
To claim tax treaty benefits on your US tax return, you must file Form 8833 (Treaty-Based Return Position Disclosure). This form discloses the specific treaty article you are relying on. For reducing withholding tax on US-source income, foreign recipients file Form W-8BEN with the payer. You must have a valid taxpayer identification number (SSN or ITIN) and meet the treaty residency requirements. Failure to disclose a treaty position can result in a $1,000 penalty per failure.
