---
kind: "section"
citation: "26 U.S.C. § 893"
title: "26"
title_heading: "Internal Revenue Code"
number: "893"
heading: "Compensation of employees of foreign governments or international organizations"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/893"
units:
  - "Subtitle A — Income Taxes"
  - "Chapter 1 — Normal Taxes and Surtaxes"
  - "Subchapter N — Tax Based on Income From Sources Within or Without the United States"
  - "Part II — Nonresident Aliens and Foreign Corporations"
  - "Subpart D — Miscellaneous Provisions"
---

# §893. Compensation of employees of foreign governments or international organizations

- (a) **Rule for exclusion—** [Wages](/usc/26/1397.md?p=a-1), fees, or salary of any [employee](/usc/26/430.md?p=c-7-D-vi) of a foreign government or of an international [organization](/usc/26/414.md?p=m-6-A) (including a consular or other officer, or a nondiplomatic representative), received as [compensation](/usc/26/414.md?p=n-5-C-iii) for official services to such government or international [organization](/usc/26/414.md?p=m-6-A) shall not be included in gross income and shall be exempt from taxation under this subtitle if—
  - (1) such [employee](/usc/26/430.md?p=c-7-D-vi) is not a citizen of the [United States](/usc/26/993.md?p=g), or is a citizen of the Republic of the Philippines (whether or not a citizen of the [United States](/usc/26/993.md?p=g)); and
  - (2) in the case of an [employee](/usc/26/430.md?p=c-7-D-vi) of a foreign government, the services are of a character similar to those performed by [employees](/usc/26/430.md?p=c-7-D-vi) of the Government of the [United States](/usc/26/993.md?p=g) in foreign countries; and
  - (3) in the case of an [employee](/usc/26/430.md?p=c-7-D-vi) of a foreign government, the foreign government grants an equivalent exemption to [employees](/usc/26/430.md?p=c-7-D-vi) of the Government of the [United States](/usc/26/993.md?p=g) performing similar services in such foreign country.
- (b) **Certificate by Secretary of State—** The Secretary of State shall certify to the Secretary of the Treasury the names of the foreign countries which grant an equivalent exemption to the [employees](/usc/26/430.md?p=c-7-D-vi) of the Government of the [United States](/usc/26/993.md?p=g) performing services in such foreign countries, and the character of the services performed by [employees](/usc/26/430.md?p=c-7-D-vi) of the Government of the [United States](/usc/26/993.md?p=g) in foreign countries.
- (c) **Limitation on exclusion—** [Subsection (a)](#a) shall not apply to—
  - (1) any [employee](/usc/26/430.md?p=c-7-D-vi) of a controlled commercial entity (as defined in [section 892(a)(2)(B)](/usc/26/892.md?p=a-2-B)), or
  - (2) any [employee](/usc/26/430.md?p=c-7-D-vi) of a foreign government whose services are primarily in connection with a commercial activity (whether within or outside the [United States](/usc/26/993.md?p=g)) of the foreign government.

## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 284; Pub. L. 100–647, title I, § 1012(t)(4), Nov. 10, 1988, 102 Stat. 3527.)

## Notes

### Editorial Notes

### Amendments

1988—Subsec. (c). Pub. L. 100–647 added subsec. (c).

### Statutory Notes and Related Subsidiaries

### Effective Date of 1988 Amendment

Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.