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Country guides · updated 2 November 2026

Forty-eight 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-eight are written — six Gulf countries, ten in Asia, five in South Asia, seven across the Americas, sixteen in Europe and the Commonwealth, and four across the Middle East and Africa.

Gulf

Asia

South Asia

Americas

Europe & Commonwealth

Middle East & Africa

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Jorge I. Rivas, EA
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.

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