2025-09-25
All US income tax treaties include a "saving clause". The saving clause provides that the treaty does not limit the US taxation of US citizens and US residents. Most saving clauses state something like:
A Contracting State may * * * tax its citizens as if this Convention had not come into effect.
Most treaties contain a few exceptions to the saving clause. Typically, the Relief from Double Taxation article is excepted from the saving clause. It is also common for a portion of the pension article to be excepted from the saving clause.
By my count, there are 65 income tax treaties currently in effect.[1] Thirty-five of the 65 treaties have the saving clause in Article 1. The rest of the treaties have the saving clause in various other places. Below is a table of the locations of the saving clauses within the 65 treaties.
| # | Country | Year | Document Type | Saving Clause Location |
|---|---|---|---|---|
| 1 | Armenia | 1973 | Income Tax Treaty | Article VII |
| 2 | Australia | 1982 | Income Tax Treaty | Article 1, paragraph 3 |
| 3 | Austria | 1996 | Income Tax Treaty | Article 1, paragraph 4 |
| 4 | Azerbaijan | 1973 | Income Tax Treaty | Article VII |
| 5 | Bangladesh | 2006 | Income Tax Treaty | Article 1, paragraph 2 |
| 6 | Barbados | 1984 | Income Tax Treaty | Article 1, paragraph 3 |
| 7 | Belarus | 1973 | Income Tax Treaty | Article VII |
| 8 | Belgium | 2006 | Income Tax Treaty | Article 1, paragraph 4 |
| 9 | Bulgaria | 2007 | Income Tax Treaty | Article 1, paragraph 4(a) |
| 10 | Canada | 1980 | Income Tax Treaty and Protocols 1, 2, 3, and 4 | Article XXIX, paragraph 2 |
| 11 | Chile | 2010 | Income Tax Treaty and Protocol | Protocol, paragraph 4 |
| 12 | China | 1984 | Income Tax Treaty and Protocols 1 and 2 | Protocol 1, paragraph 2 |
| 13 | Cyprus | 1984 | Income Tax Treaty | Article 4, paragraph 3 |
| 14 | Czech Republic | 1993 | Income Tax Treaty | Article 1, paragraph 3 |
| 15 | Denmark | 2000 | Income Tax Treaty | Article 1, paragraph 4 |
| 16 | Egypt | 1980 | Income Tax Treaty | Article 6, paragraph 3 |
| 17 | Estonia | 1998 | Income Tax Treaty | Article 1, paragraph 4 |
| 18 | Finland | 1989 | Income Tax Treaty | Article 1, paragraph 3 |
| 19 | France | 1994 | Income Tax Treaty | Article 29, paragraph 2 |
| 20 | Georgia | 1973 | Income Tax Treaty | Article VII |
| 21 | Germany | 1989 | Income Tax Treaty and Protocol | Protocol, paragraph 1 |
| 22 | Greece | 1950 | Income Tax Treaty | Article XIV, paragraph 1 |
| 23 | Iceland | 2007 | Income Tax Treaty and Protocol | Article 1, paragraph 4 |
| 24 | India | 1989 | Income Tax Treaty | Article 1, paragraph 3 |
| 25 | Indonesia | 1988 | Income Tax Treaty | Article 28, paragraph 3 |
| 26 | Ireland | 1997 | Income Tax Treaty | Article 1, paragraph 4 |
| 27 | Israel | 1975 | Income Tax Treaty | Article 6, paragraph 3 |
| 28 | Italy | 1999 | Income Tax Treaty | Article 1, paragraph 2(b) |
| 29 | Jamaica | 1980 | Income Tax Treaty | Article 1, paragraph 3 |
| 30 | Japan | 2003 | Income Tax Treaty | Article 1, paragraph 4(a) |
| 31 | Kazakhstan | 1993 | Income Tax Treaty | Article 1, paragraph 3 |
| 32 | Korea | 1976 | Income Tax Treaty | Article 4, paragraph 4 |
| 33 | Kyrgyzstan | 1973 | Income Tax Treaty | Article VII |
| 34 | Latvia | 1998 | Income Tax Treaty | Article 1, paragraph 4 |
| 35 | Lithuania | 1998 | Income Tax Treaty | Article 1, paragraph 4 |
| 36 | Luxembourg | 1996 | Income Tax Treaty | Article 1, paragraph 3 |
| 37 | Malta | 2008 | Income Tax Treaty | Article 1, paragraph 4 |
| 38 | Mexico | 1992 | Income Tax Treaty | Article 1, paragraph 3 |
| 39 | Moldova | 1973 | Income Tax Treaty | Article VII |
| 40 | Morocco | 1977 | Income Tax Treaty | Article 20, paragraph 3 |
| 41 | Netherlands | 1992 | Income Tax Treaty | Article 24, paragraph 1 |
| 42 | New Zealand | 1982 | Income Tax Treaty | Article 1, paragraph 3 |
| 43 | Norway | 1971 | Income Tax Treaty | Article 22, paragraph 3 |
| 44 | Pakistan | 1957 | Income Tax Treaty | Article II, paragraph 1(i) |
| 45 | Philippines | 1976 | Income Tax Treaty | Article 6, paragraph 3 |
| 46 | Poland | 1974 | Income Tax Treaty | Article 5, paragraph 3 |
| 47 | Portugal | 1994 | Income Tax Treaty and Protocol | Protocol, paragraph 1(b) |
| 48 | Romania | 1973 | Income Tax Treaty | Article 4, paragraph 3 |
| 49 | Slovak Republic | 1993 | Income Tax Treaty | Article 1, paragraph 3 |
| 50 | Slovenia | 1999 | Income Tax Treaty | Article 1, paragraph 4 |
| 51 | South Africa | 1997 | Income Tax Treaty | Article 1, paragraph 4 |
| 52 | Spain | 1990 | Income Tax Treaty | Article 1, paragraph 3 |
| 53 | Sri Lanka | 1985 | Income Tax Treaty | Article 1, paragraph 3 |
| 54 | Sweden | 1994 | Income Tax Treaty (1994) and Protocol (2005) | Article 1, paragraph 4 |
| 55 | Switzerland | 1996 | Income Tax Treaty | Article 1, paragraph 2 |
| 56 | Tajikistan | 1973 | Income Tax Treaty | Article VII |
| 57 | Thailand | 1996 | Income Tax Treaty | Article 1, paragraph 2 |
| 58 | Trinidad | 1970 | Income Tax Treaty | Article 3, paragraph 3 |
| 59 | Tunisia | 1985 | Income Tax Treaty | Article 22, paragraph 2 |
| 60 | Turkey | 1996 | Income Tax Treaty | Article 1, paragraph 3 |
| 61 | Turkmenistan | 1973 | Income Tax Treaty | Article VII |
| 62 | Ukraine | 1994 | Income Tax Treaty | Article 1, paragraph 3 |
| 63 | United Kingdom | 2001 | Income Tax Treaty | Article 1, paragraph 4 |
| 64 | Uzbekistan | 1973 | Income Tax Treaty | Article VII |
| 65 | Venezuela | 1999 | Income Tax Treaty | Article 1, paragraph 4 |
The count of 65 includes 9 former USSR countries that apply the former USSR treaty. ↑