Country guides · updated 28 August 2026
Forty-six host countries, each with its treaty position stated first.
Each guide opens with the answer: whether your host country has a US income tax treaty, whether it has a totalization agreement, and what that leaves on your return. All forty-six are written — six Gulf countries, ten in Asia, five in South Asia, six across the Americas, sixteen in Europe and the Commonwealth, and three across the Middle East and Africa.
Gulf
KuwaitNo treaty · no totalizationUnited Arab EmiratesNo treaty · no totalizationSaudi ArabiaNo treaty · no totalizationQatarNo treaty · no totalizationBahrainNo treaty · no totalizationOmanNo treaty · no totalization
Asia
JapanTreaty · totalizationSouth KoreaTreaty · totalizationChinaTreaty · no totalizationThailandTreaty · no totalizationSingaporeNo treaty · no totalizationVietnamNo treaty · no totalizationTaiwanNo treaty · no totalizationPhilippinesTreaty · totalizationIndonesiaTreaty · no totalizationMalaysiaNo treaty · no totalization
South Asia
IndiaTreaty · no totalizationBangladeshTreaty · no totalizationPakistanTreaty · no totalizationNepalNo treaty · no totalizationSri LankaTreaty · no totalization
Americas
CanadaTreaty · totalizationMexicoTreaty · no totalizationCosta RicaNo treaty · no totalizationPanamaNo treaty · no totalizationBrazilNo treaty · totalizationColombiaNo treaty · no totalization
Europe & Commonwealth
United KingdomTreaty · totalizationGermanyTreaty · totalizationFranceTreaty · totalizationSpainTreaty · totalizationItalyTreaty · totalizationNetherlandsTreaty · totalizationSwitzerlandTreaty · totalizationIrelandTreaty · totalizationPortugalTreaty · totalizationAustraliaTreaty · totalizationNew ZealandTreaty · no totalizationPolandTreaty · totalizationCzechiaTreaty · totalizationSwedenTreaty · totalizationNorwayTreaty · totalizationDenmarkTreaty · totalization
Middle East & Africa

About the author
Jorge I. Rivas, EA
An IRS Enrolled Agent working only on US tax for Americans living abroad. I prepare and sign every return myself — 17 years in practice, 12 of them as an Enrolled Agent.