Tool · updated 28 August 2026

Treaty and totalization matrix — 46 host countries.

Read one row. The treaty column tells you whether treaty relief exists. The totalization column tells you whether US self-employment tax can be relieved by coverage in your host country. No totalization agreement means SECA at 15.3% applies to net self-employment income.

Scroll the table sideways for every column

Treaty, totalization, self-employment tax and local tax position by host country
Host country	Income tax treaty	Totalization agreement	SECA on self-employment	Local tax on employment income
Kuwait	No	No	Applies	None
United Arab Emirates	No	No	Applies	None
Saudi Arabia	No	No	Applies	None
Qatar	No	No	Applies	None
Bahrain	No	No	Applies	None
Oman	No	No	Applies	None
Japan	Yes	Yes	Relief possible	Progressive, to 45% national plus 10% local
South Korea	Yes	Yes	Relief possible	Progressive, to 45% plus a local surtax
China	Yes	No	Applies	Progressive, to 45%
Thailand	Yes	No	Applies	Progressive, to 35%
Singapore	No	No	Applies	Progressive, to 24%
Vietnam	Signed 2015, not in force	No	Applies	Progressive, to 35%
Taiwan	No — relief legislation pending	No	Applies	Progressive, to 40%
United Kingdom	Yes	Yes	Relief possible	Progressive, to 45% plus National Insurance
Germany	Yes	Yes	Relief possible	Progressive, to 45% plus solidarity surcharge and church tax
France	Yes	Yes	Relief possible	Progressive, to 45% plus CSG and CRDS
Spain	Yes	Yes	Relief possible	Progressive to 47%, or a flat rate under the expat regime
Italy	Yes	Yes	Relief possible	Progressive to 43% plus regional and municipal surcharges
Netherlands	Yes	Yes	Relief possible	Progressive to 49.5%, reduced by the expat ruling
Switzerland	Yes	Yes	Relief possible	Federal, cantonal and communal — the effective rate varies widely
Ireland	Yes	Yes	Relief possible	Progressive to 40% plus USC and PRSI
Portugal	Yes	Yes	Relief possible	Progressive to 48%, or reduced under a qualifying incentive
Australia	Yes	Yes	Relief possible	Progressive to 45% plus the Medicare levy
New Zealand	Yes	No	Applies	Progressive, to 39%
India	Yes	No	Applies	Progressive, to 30% plus surcharge and cess
Bangladesh	Yes	No	Applies	Progressive, to 25%
Pakistan	Yes	No	Applies	Progressive, to 35%
Nepal	No	No	Applies	Progressive, to 36%
Sri Lanka	Yes	No	Applies	Progressive, to 36%
Canada	Yes	Yes	Relief possible	Federal plus provincial — combined top rates above 50% in several provinces
Mexico	Yes	Signed 2004, not in force	Applies	Progressive, to 35%
Costa Rica	No	No	Applies	Territorial — Costa Rican-source income only, to 25%
Panama	No — information exchange only	No	Applies	Territorial — Panamanian-source income only, to 25%
Brazil	No	Yes	Relief possible	Progressive, to 27.5%
Colombia	No	No	Applies	Progressive, to 39%
Philippines	Yes	Yes	Relief possible	Progressive, to 35%
Indonesia	Yes	No	Applies	Progressive, to 35%
Malaysia	No	No	Applies	Territorial in practice — Malaysian-source income, to 30%
Poland	Yes	Yes	Relief possible	12% and 32% bands, plus a health contribution
Czechia	Yes	Yes	Relief possible	15% and 23% bands
Sweden	Yes	Yes	Relief possible	Municipal plus national — combined above 50% at the top
Norway	Yes	Yes	Relief possible	Progressive to about 47% including bracket tax
Denmark	Yes	Yes	Relief possible	Municipal plus state — combined around 52% at the top
Turkey	Yes	No	Applies	Progressive, to 40%
Egypt	Yes	No	Applies	Progressive, to 25%
South Africa	Yes	No	Applies	Progressive, to 45%

Every row is generated from the same data as the country guide it links to, so the two cannot disagree. Sources: IRS Publication 901, US Tax Treaties; Social Security Administration list of totalization agreements; IRS Publication 54. Checked 28 August 2026. A treaty in force does not by itself reduce US tax on a US citizen — the saving clause usually preserves it. Read the row alongside your own facts, or bring it to a call.

Book a 20-minute call See what it costs

Rule change, dated

The IRS terminated the Delinquent FBAR Submission Procedures around 1 July 2026. Late FBARs now travel with a Streamlined submission or a reasonable-cause statement.

Figure that did not change

The FBAR non-willful penalty stays at $16,536. The 2026 inflation increase was cancelled by OMB M-26-11.

Exclusion figures

Foreign Earned Income Exclusion: $130,000 for tax year 2025, $132,900 for tax year 2026 (Rev. Proc. 2025-32).

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.

Verify in the IRS directory →jorgerivas.pro →