A UN tax exemption card is a plastic ID issued by the U.S. Department of State’s Office of Foreign Missions that lets accredited United Nations mission personnel buy goods and services without paying sales, hotel, restaurant, and similar taxes. The card is presented in person at the point of sale, and what it exempts depends on the animal symbol printed on its face and any restrictions written on the back.
Who Qualifies
The Office of Foreign Missions issues two categories of cards: mission cards for official organizational purchases and personal cards for individual use. Permanent missions to the United Nations and their accredited members can qualify for both.1United States Department of State. Sales Tax Exemption Employees of international organizations who have been granted privileges equivalent to those of diplomatic agents are also eligible for personal cards.
Higher-ranking diplomats with full diplomatic immunity generally receive cards without restrictions. Administrative and technical staff may receive cards only for official mission business, or personal cards with limits such as minimum purchase thresholds or exclusions for hotels.
Family members who form part of a diplomat’s household can apply for personal cards. Children qualify through age 21, or through age 23 if accredited as full-time students.1United States Department of State. Sales Tax Exemption
One disqualifier catches people off guard. The Office of Foreign Missions only issues cards to individuals who are not considered permanently resident in the United States under the Vienna Conventions.2U.S. Department of State (Archive). Sales Tax Exemption A U.S. national or green card holder does not qualify, regardless of their diplomatic role. If a cardholder later obtains permanent residence, eligibility ends.
The Four Card Types and What the Animal Symbols Mean
Every card carries one of four animal symbols, and vendors are trained to read them.
- Owl: a mission card with no restrictions. The cardholder can claim exemption from sales, hotel occupancy, restaurant, and similar taxes on all official purchases.
- Buffalo: a mission card with restrictions. The front and back spell out the specific limits, which might include a minimum purchase amount or an exclusion from hotel taxes.
- Eagle: a personal card with no restrictions. The cardholder is exempt from sales, hotel, restaurant, and similar taxes on personal purchases.
- Deer: a personal card with restrictions. As with buffalo cards, the specific limitations appear on the card itself and can vary widely.
Restrictions on buffalo and deer cards reflect reciprocity: the U.S. grants the same level of tax relief that the diplomat’s home country extends to American diplomats stationed there.1United States Department of State. Sales Tax Exemption A buffalo card might read “EXEMPT FROM TAX ON PURCHASES OVER $300; NOT VALID AT HOTELS,” while a deer card might limit exemptions to hotel stays and rental cars only.3U.S. Department of State. Diplomatic Tax Exemption Card Guide Read both sides before you ever hand the card to a cashier.
What the Card Does Not Cover
Some categories are excluded no matter what symbol is on the card. Tax exemption cards cannot be used for motor vehicles, gasoline or diesel fuel, utility services, airline tickets, or cruises.1United States Department of State. Sales Tax Exemption Vehicles and fuel each have their own separate exemption process handled directly through the Office of Foreign Missions.
The card also cannot be used for online or telephone purchases. Because the exemption requires physically presenting the card to the vendor at the point of sale, any transaction where the card cannot be shown in person does not qualify. The Office of Foreign Missions is explicit that it cannot help obtain an exemption or reimbursement for taxes charged on purchases not made in-store.1United States Department of State. Sales Tax Exemption That rules out ordering supplies online, booking hotels through travel sites, and similar remote transactions.
How to Apply
Applications go through the Office of Foreign Missions’ E-Gov portal, where mission administrators upload documentation and manage requests.4Office of Foreign Missions. eGov – Login You provide the name of your permanent mission, personal identification details, and proof of accreditation. A copy of the diplomatic passport and current visa status typically accompanies the submission.
The application must clearly indicate whether the request is for a mission card or a personal card, since each carries different eligibility criteria. Processing generally takes about five business days. The physical card is printed by the U.S. Government Printing Office and mailed by the U.S. Postal Service to the cardholder’s residential address.2U.S. Department of State (Archive). Sales Tax Exemption
Some jurisdictions require an additional form at the point of sale. In New York, where the UN is headquartered, vendors need a completed state sales tax exemption certificate for each purchase, certifying that the card is valid and the purchase falls within its authorized categories.
Using the Card at Checkout
Present the card in person before payment. The vendor checks the expiration date and reads the restrictions printed on the back to confirm the purchase qualifies. If the vendor wants to verify the card, the Department of State runs an online Tax Exemption Card Verification system where the card number can be entered to confirm current validity.5Office of Foreign Missions. Tax Exemption Verification Vendors can also call the Office of Foreign Missions during business hours.6United States Department of State. Sales Tax Exemption
Keep every receipt. Missions audit tax-exempt purchases, and you need documentation showing the exemption was properly applied and matched to an authorized category on the card. If a vendor refuses to honor a valid card, published guidance does not set out a formal dispute process. The practical step is to ask the vendor to verify through the online portal or by phone; if they still refuse, pay the tax and raise the matter with your mission’s administrative office.
Hotel Stays
Hotels follow the same in-person requirement with extra conditions. For mission-funded travel, the trip must support a diplomatic or consular function, the mission must hold a valid card that covers hotel taxes, and payment must come from a mission check, credit card, or wire transfer rather than cash.7United States Department of State. Hotel Tax Exemption Mission cards cannot be used for tourism, medical treatment, or leisure travel.
For personal hotel stays, the room must be registered in the name of the individual on the personal card, and that individual must make the payment. Any form of payment is acceptable. Prepaid or online bookings generally do not qualify, because the card cannot be presented at the time of payment.7United States Department of State. Hotel Tax Exemption Book directly with the hotel and present the card at check-in.
Vehicles and Fuel
Buying or leasing a car follows an entirely different process. The tax exemption card is not valid for motor vehicle transactions.8United States Department of State. Vehicle Tax Exemption The dealer must contact the Office of Foreign Missions directly to request a Motor Vehicle Tax-Exemption Letter.
The dealer provides their business details, the vehicle’s year, make, model, and color, and the identity of the buyer, either the mission’s name for an official vehicle or the accredited individual’s name as it appears on their A or G series visa for a personal vehicle. The buyer must show proof of accreditation, which can be a valid passport with the correct visa, a Department-issued protocol identification card, or a Department-issued driver’s license.8United States Department of State. Vehicle Tax Exemption Once the Office of Foreign Missions issues the letter, the dealer sends original ownership documents to OFM rather than to the state motor vehicle agency, and the vehicle is registered through OFM rather than through a state DMV.
Misuse and Its Consequences
The Department of State treats misuse seriously. Using a mission card for personal purchases, presenting an expired card, letting someone else use your card, or continuing to use a card after your assignment ends all count as misuse.9U.S. Department of State. Diplomatic Tax Exemption Program
The first administrative response is withdrawal of the card. The Department also reserves the right to reduce the total number of mission cards a foreign mission may hold, so one person’s misuse can affect colleagues’ ability to make tax-exempt official purchases.9U.S. Department of State. Diplomatic Tax Exemption Program Misusing a card also violates federal and state laws. If the Office of Foreign Missions receives proof of fraudulent use, it refers the matter to law enforcement. Depending on the circumstances, that can lead to criminal charges, loss of diplomatic accreditation, or a requirement to leave the country.
A Note on Federal Income Tax
The tax exemption card covers point-of-sale taxes only. It has nothing to do with income tax on UN salary, which is handled through a separate UN Income Tax Unit process. Non-U.S. citizens who are not permanent residents and who work for the UN are generally exempt from federal income tax on their UN compensation.10Internal Revenue Service. Employees of Foreign Governments or International Organizations U.S. citizens and permanent residents who have signed the required waiver of immunities pay federal income tax on their UN earnings and then claim reimbursement from the UN’s Income Tax Unit.11United Nations. Frequently Asked Questions – Income Tax Unit Don’t expect the card to help with either situation.