--- title: "Treaty & totalization matrix, 53 countries" url: https://expattaxabroad.com/tools/treaty-totalization-matrix/ description: "Whether your host country has a US tax treaty and a totalization agreement, in one table. No agreement means SECA at 15.3%. Compiled by an IRS Enrolled Agent." lang: en --- Skip to content IRS Enrolled Agent · One preparer, every return 53 country guides 53 guides (https://expattaxabroad.com/countries/) Verify at IRS.gov: https://irs.treasury.gov/rpo/rpo.jsf Facebook: https://www.facebook.com/people/Jorge-I-Rivas-ExpatTax/61572578032002/ Instagram: https://www.instagram.com/jrivas0013/ LinkedIn: https://www.linkedin.com/in/jorgeirivas1186sm X: https://x.com/jrivas0013 Tool · updated 3 November 2026 # Treaty and totalization matrix — 53 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. Below the table, enter what you earn to see what that comes to. 53 of 53 countries Scroll the table sideways for every column | Host country | Income tax treaty | Totalization agreement | SECA on self-employment | Local tax on employment income | | --- | --- | --- | --- | --- | | Kuwait: https://expattaxabroad.com/countries/kuwait/ | No | No | Applies | None | | United Arab Emirates: https://expattaxabroad.com/countries/united-arab-emirates/ | No | No | Applies | None | | Saudi Arabia: https://expattaxabroad.com/countries/saudi-arabia/ | No | No | Applies | None | | Qatar: https://expattaxabroad.com/countries/qatar/ | No | No | Applies | None | | Bahrain: https://expattaxabroad.com/countries/bahrain/ | No | No | Applies | None | | Oman: https://expattaxabroad.com/countries/oman/ | No | No | Applies | None | | Japan: https://expattaxabroad.com/countries/japan/ | Yes | Yes | Relief possible | Progressive, to 45% national plus 10% local | | South Korea: https://expattaxabroad.com/countries/south-korea/ | Yes | Yes | Relief possible | Progressive, to 45% plus a local surtax | | China: https://expattaxabroad.com/countries/china/ | Yes | No | Applies | Progressive, to 45% | | Thailand: https://expattaxabroad.com/countries/thailand/ | Yes | No | Applies | Progressive, to 35% | | Singapore: https://expattaxabroad.com/countries/singapore/ | No | No | Applies | Progressive, to 24% | | Vietnam: https://expattaxabroad.com/countries/vietnam/ | Signed 2015, not in force | No | Applies | Progressive, to 35% | | Taiwan: https://expattaxabroad.com/countries/taiwan/ | No — relief legislation pending | No | Applies | Progressive, to 40% | | United Kingdom: https://expattaxabroad.com/countries/united-kingdom/ | Yes | Yes | Relief possible | Progressive, to 45% plus National Insurance | | Germany: https://expattaxabroad.com/countries/germany/ | Yes | Yes | Relief possible | Progressive, to 45% plus solidarity surcharge and church tax | | France: https://expattaxabroad.com/countries/france/ | Yes | Yes | Relief possible | Progressive, to 45% plus CSG and CRDS | | Spain: https://expattaxabroad.com/countries/spain/ | Yes | Yes | Relief possible | Progressive to 47%, or a flat rate under the expat regime | | Italy: https://expattaxabroad.com/countries/italy/ | Yes | Yes | Relief possible | Progressive to 43% plus regional and municipal surcharges | | Netherlands: https://expattaxabroad.com/countries/netherlands/ | Yes | Yes | Relief possible | Progressive to 49.5%, reduced by the expat ruling | | Switzerland: https://expattaxabroad.com/countries/switzerland/ | Yes | Yes | Relief possible | Federal, cantonal and communal — the effective rate varies widely | | Ireland: https://expattaxabroad.com/countries/ireland/ | Yes | Yes | Relief possible | Progressive to 40% plus USC and PRSI | | Portugal: https://expattaxabroad.com/countries/portugal/ | Yes | Yes | Relief possible | Progressive to 48%, or reduced under a qualifying incentive | | Australia: https://expattaxabroad.com/countries/australia/ | Yes | Yes | Relief possible | Progressive to 45% plus the Medicare levy | | New Zealand: https://expattaxabroad.com/countries/new-zealand/ | Yes | No | Applies | Progressive, to 39% | | India: https://expattaxabroad.com/countries/india/ | Yes | No | Applies | Progressive, to 30% plus surcharge and cess | | Bangladesh: https://expattaxabroad.com/countries/bangladesh/ | Yes | No | Applies | Progressive, to 30% | | Pakistan: https://expattaxabroad.com/countries/pakistan/ | Yes | No | Applies | Progressive, to 35% | | Nepal: https://expattaxabroad.com/countries/nepal/ | No | No | Applies | Progressive, to 36% | | Sri Lanka: https://expattaxabroad.com/countries/sri-lanka/ | Yes | No | Applies | Progressive, to 36% | | Canada: https://expattaxabroad.com/countries/canada/ | Yes | Yes | Relief possible | Federal plus provincial — combined top rates above 50% in several provinces | | Mexico: https://expattaxabroad.com/countries/mexico/ | Yes | Signed 2004, not in force | Applies | Progressive, to 35% | | Costa Rica: https://expattaxabroad.com/countries/costa-rica/ | No | No | Applies | Territorial — Costa Rican-source income only, to 25% | | Panama: https://expattaxabroad.com/countries/panama/ | No — information exchange only | No | Applies | Territorial — Panamanian-source income only, to 25% | | Brazil: https://expattaxabroad.com/countries/brazil/ | No | Yes | Relief possible | Progressive, to 27.5% | | Colombia: https://expattaxabroad.com/countries/colombia/ | No | No | Applies | Progressive, to 39% | | El Salvador: https://expattaxabroad.com/countries/el-salvador/ | No | No | Applies | Territorial — Salvadoran-source income only | | Guatemala: https://expattaxabroad.com/countries/guatemala/ | No | No | Applies | Territorial — Guatemalan-source income only; 5% and 7% | | Peru: https://expattaxabroad.com/countries/peru/ | No | No | Applies | Progressive, 8% to 30% | | Argentina: https://expattaxabroad.com/countries/argentina/ | No | No | Applies | Progressive, 5% to 35% | | Ecuador: https://expattaxabroad.com/countries/ecuador/ | No | No | Applies | Progressive, 0% to 37% | | Chile: https://expattaxabroad.com/countries/chile/ | Yes | Yes | Relief possible | Progressive, to 40% | | Philippines: https://expattaxabroad.com/countries/philippines/ | Yes | No | Applies | Progressive, to 35% | | Indonesia: https://expattaxabroad.com/countries/indonesia/ | Yes | No | Applies | Progressive, to 35% | | Malaysia: https://expattaxabroad.com/countries/malaysia/ | No | No | Applies | Territorial in practice — Malaysian-source income, to 30% | | Poland: https://expattaxabroad.com/countries/poland/ | Yes | Yes | Relief possible | 12% and 32% bands, plus a health contribution | | Czechia: https://expattaxabroad.com/countries/czechia/ | Yes | Yes | Relief possible | 15% and 23% bands | | Sweden: https://expattaxabroad.com/countries/sweden/ | Yes | Yes | Relief possible | Municipal plus national — combined above 50% at the top | | Norway: https://expattaxabroad.com/countries/norway/ | Yes | Yes | Relief possible | Progressive to about 47% including bracket tax | | Denmark: https://expattaxabroad.com/countries/denmark/ | Yes | Yes | Relief possible | Municipal plus state — combined around 52% at the top | | Turkey: https://expattaxabroad.com/countries/turkey/ | Yes | No | Applies | Progressive, to 40% | | Egypt: https://expattaxabroad.com/countries/egypt/ | Yes | No | Applies | Progressive, to 25% | | Morocco: https://expattaxabroad.com/countries/morocco/ | Yes | No | Applies | Progressive, to 37% | | South Africa: https://expattaxabroad.com/countries/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 8 November 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. ## Estimate your US self-employment tax Choose where you live and enter your net self-employment earnings for the year. It shows what the US charges and whether a totalization agreement could relieve it. After business expenses, before any exclusion. Tax year Calculator sources: IRS Topic no. 554, _Self-employment tax_; Social Security Administration contribution and benefit base ($176,100 for 2025, $184,500 for 2026). Nothing you enter is sent anywhere. Checked 3 November 2026. Book a 15-minute call: https://expattaxabroad.com/book/ See what it costs: https://expattaxabroad.com/pricing/ ## 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). Image: Jorge I. Rivas, EA (https://expattaxabroad.com/_astro/jorge-rivas-avatar.BkTc9hQv_Z1eug5C.webp) 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 — 14 years in practice, 11 of them as an Enrolled Agent. Verify in the IRS directory →: https://irs.treasury.gov/rpo/rpo.jsf jorgerivas.pro →: https://jorgerivas.pro/ Complete return $599 Prepared and signed by an Enrolled Agent Book a call (https://expattaxabroad.com/book/) ## Structured data ```json { "@context": "https://schema.org", "@graph": [ { "@type": "Person", "@id": "https://expattaxabroad.com/#jorge", "name": "Jorge I. Rivas", "honorificSuffix": "EA", "jobTitle": "Enrolled Agent", "description": "IRS Enrolled Agent specialising exclusively in US tax for Americans living abroad. 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