For E-2 treaty investors and their advisers
E-2 Investor Tax, by Country
The E-2 visa is about immigration; the tax questions are the same everywhere but the treaty details differ by country. Pick your country.
Quick answer
Are E-2 investors US tax residents?
Usually, once they live in the US most of the year: E-2 is not an exempt-individual category under IRS Pub 519, so days count under the substantial presence test. The company files its own returns.
At a glance
- Who it is for
- E-2 treaty investors and their US companies
- Same everywhere
- E-2 days count for US tax residence; company files Form 1120 or LLC returns, plus Form 5472 while foreign-owned
- What differs
- E-2 treaty date, income tax treaty tie-breaker, social security agreement
- Canada
- See our E-2 page for Canadian founders
Pick your country
E-2 dates from the State Department treaty countries list; residence articles from the income tax treaties on irs.gov; social security agreements from the SSA list. Checked November 11, 2026.
| Country | E-2 treaty in force since | Income tax treaty residence article | Social security agreement |
|---|---|---|---|
| Australia | December 27, 1991 | Article 4 (Residence) | Since October 1, 2002 |
| Austria | May 27, 1931 | Article 4 (Resident) | Since November 1, 1991 |
| Belgium | October 3, 1963 | Article 4 (Resident) | Since July 1, 1984 |
| Denmark | December 10, 2008 | Article 4 (Residence) | Since October 1, 2008 |
| France | December 21, 1960 | Article 4 (Resident) | Since July 1, 1988 |
| Germany | July 14, 1956 | Article 4 (Residence) | Since December 1, 1979 |
| Ireland | November 18, 1992 | Article 4 (Residence) | Since September 1, 1993 |
| Israel | May 1, 2019 | Article 3 (Fiscal Residence) | None |
| Italy | July 26, 1949 | Article 4 (Resident) | Since November 1, 1978 |
| Japan | October 30, 1953 | Article 4 (Residence) | Since October 1, 2005 |
| Mexico | January 1, 1994 | Article 4 (Residence) | None |
| The Netherlands | December 5, 1957 | Article 4 (Resident) | Since November 1, 1990 |
| New Zealand | June 10, 2019 | Article 4 (Residence) | None |
| Norway | January 18, 1928 | Article 3 (Fiscal Residence) | Since July 1, 1984 |
| The Philippines | September 6, 1955 | Article 3 (Fiscal Residence) | None |
| Poland | August 6, 1994 | Article 4 (Fiscal Residence) | Since March 1, 2009 |
| Portugal | March 15, 2024 | Article 4 (Residence) | Since August 1, 1989 |
| Romania | January 15, 1994 | Article 3 (Fiscal Residence) | Since September 1, 2026 |
| South Korea | November 7, 1957 | Article 3 (Fiscal Domicile) | Since April 1, 2001 |
| Spain | April 14, 1903 | Article 4 (Residence) | Since April 1, 1988 |
| Sweden | February 20, 1992 | Article 4 (Residence) | Since January 1, 1987 |
| Switzerland | November 8, 1855 | Article 4 (Resident) | Since November 1, 1980 |
| Thailand | June 8, 1968 | Article 4 (Residence) | None |
| Turkey | May 18, 1990 | Article 4 (Resident) | None |
| The United Kingdom | July 3, 1815 | Article 4 (Residence) | Since January 1, 1985 |
The same three questions for every investor
Which entity and filings for the business (Form 5472, Form 1120); how the money goes in; and when you become a US tax resident, which for E-2 investors is decided by the substantial presence test (IRS Pub 519). From Canada? See E-2 taxation for Canadian founders. Forms we handle: forms we prepare.
Common questions
Is there a minimum E-2 investment?
USCIS does not state a fixed minimum; the investment must be substantial in relation to the cost of the business and the enterprise may not be marginal.
Do E-2 days count for the substantial presence test?
Yes. E-2 is not one of the exempt-individual categories in IRS Pub 519.
Sources
Every rule and figure on this page links to the IRS, CRA or other official source it comes from. Amounts change; we re-check them before each engagement.
- U.S. Department of State: Treaty Countries
- USCIS: E-2 Treaty Investors
- IRS: Publication 519
- IRS: Instructions for Form 5472
- SSA: U.S. International Social Security Agreements
Gurleen Kaur, CPA licensed in British Columbia and Washington State. Last updated November 11, 2026. This page is general information, not tax or legal advice for your situation.
Related guides: E-2 for Canadian founders, For immigration lawyers, Moving to the US by country.
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