| IOWA STATE UNIVERSITY | |||
| TAX TREATY - STUDENTS | |||
| COUNTRY | ARTICLE NUMBER | EXEMPT AMOUNT | TIME PERIOD |
| BANGLADESH | 21 (2) | $8,000 | 2 Years |
| BELGIUM | 19 | $9,000 | 5 Years |
| CHINA | 20 (C) | $5,000 | Reasonable time to complete education |
| (Does not include Hong Kong) | |||
| COMMONWEALTH OF INDEPENDENT STATES | VI (1) | $10,000 | 5 Years |
| ARMENIA, AZERBAIJAN, BELARUS, | |||
| GEORGIA, KYRGYZSTAN, | |||
| MOLDOVA, TAJIKISTAN, | |||
| TURKMENISTAN, | |||
| UZBEKISTAN | |||
| CYPRUS | 21 (1) | $2,000 | 5 Years |
| CZECH REPUBLIC | 21 (1) | $5,000 | 5 Years |
| EGYPT | 23 (1) | $3,000 | 5 Tax Years |
| ESTONIA | 20 (1) | $5,000 | 5 Years |
| FRANCE | 21 (1) | $5,000 | 5 Tax Years |
| GERMANY | 20 (4) | $9,000 | 4 Years |
| Entire exemption lost if visit exceeds 4 years | |||
| HONG KONG | NONE | NONE | Not included in China Treaty |
| ICELAND | 22 (1) | $2,000 | 5 Years |
| INDONESIA | 19 (1) | $2,000 | 5 Years |
| ISRAEL | 24 (1) | $3,000 | 5 Tax Years |
| KOREA | 21 (1) | $2,000 | 5 Years |
| LATVIA | 20 (1) | $5,000 | 5 Years |
| LITHUANIA | 20 (1) | $5,000 | 5 Years |
| MOROCCO | 18 | $2,000 | 5 Years |
| NETHERLANDS | 22 (1) | $2,000 | Reasonable time to complete education |
| NORWAY | 16 (1) | $2,000 | 5 Tax Years |
| PAKISTAN | XIII (1) | $5,000 | Reasonable time to complete education |
| PHILIPPINES | 22 (1) | $3,000 | 5 Years |
| POLAND | 18 (1) | $2,000 | 5 Years |
| PORTUGAL | 23 (1) | $5,000 | 5 Tax Years |
| ROMANIA | 20 (1) | $2,000 | 5 Years |
| SLOVAK REPUBLIC | 21 (1) | $5,000 | 5 Years |
| SLOVENIA | 20 (1) | $5,000 | 5 Years |
| SPAIN | 22 (1) | $5,000 | 5 Years |
| THAILAND | 22 (1) | $3,000 | 5 Years |
| TRINIDAD and TOBAGO | 19 (1) | $2,000 | 5 Tax Years |
| TUNISIA | 20 | $4,000 | 5 Years |
| VENEZUELA | 21 (1) | $5,000 | 5 Years |
| Last Updated on 2/7/08 | |||