The tax treaty country codes are listed below by county. They are used to identify noncitizen employees who are from countries that have a tax treaty agreement with the US. For additional information, refer to PIMS Manual, Item 825.
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
|
A
Armenia (USSR*)
|
AM
|
|
Australia
|
AS
|
|
Austria
|
AU
|
|
Azerbaijan (USSR*)
|
AJ
|
|
B
Barbados
|
BB
|
|
Belgium
|
BE
|
|
Belarus (USSR*)
|
BO
|
|
C
Canada
|
CA
|
|
China
|
CH
|
|
Cyprus
|
CY
|
|
Czech Republic
|
EZ
|
|
D
Denmark
|
DA
|
|
E
Egypt
|
EG
|
|
Estonia
|
EN
|
|
F
Finland
|
FI
|
|
France
|
FR
|
|
G
Georgia (USSR*)
|
GG
|
|
Germany
|
GM
|
|
Greece
|
GR
|
|
H
Hungary
|
HU
|
|
I
Iceland
|
IC
|
|
India
|
IN
|
|
Indonesia
|
ID
|
|
Ireland
|
EI
|
|
Israel
|
IS
|
|
Italy
|
IT
|
|
J
Jamaica
|
JM
|
|
Japan
|
JA
|
|
K
Kazakhstan
|
KZ
|
|
Korea, Republic of
|
KS
|
|
Kyrgystan (USSR*)
|
KG
|
|
L
Latvia
|
LG
|
|
Lithuania
|
LH
|
|
Luxembourg
|
LU
|
|
M
Mexico
|
MX
|
|
Moldova (USSR*)
|
MD
|
|
Morocco
|
MO
|
|
N
The Netherlands
|
NL
|
|
New Zealand
|
NZ
|
|
Norway
|
NO
|
|
P
Pakistan
|
PK
|
|
Philippines
|
RP
|
|
Poland
|
PL
|
|
Portugal
|
PO
|
|
r
Romania
|
RO
|
|
RUSSIA
|
RS
|
|
s
SLOVAK REPUBLIC (SLOVAKIA)
|
LO
|
|
SLOVENIA
|
SI
|
|
SOUTH AFRICA
|
SF
|
|
SPAIN
|
SP
|
|
SWEDEN
|
SW
|
|
switzerland
|
SZ
|
|
T
Tajikistan (USSR*)
|
TI
|
|
THAILAND
|
TH
|
|
TRINIDAD & TOBAGO
|
TD
|
|
Tunisia
|
TS
|
|
Turkmenistan (USSR*)
|
TX
|
|
Turkey
|
TU
|
|
U
Ukraine (as of 1/1/01)
|
UP
|
|
United Kingdom
|
UK
|
|
Uzbekistan (USSR*)
|
UZ
|
|
V
Venezuela
|
VE
|
* Commonwealth of Independent States (applies to the US-USSR income tax treaty for noted countries).
Last Updated: August 4, 2004