How are pensions taxed under the Bulgaria-Canada tax treaty?
Under the Bulgaria-Canada tax treaty, private pensions are generally taxable only in the country of residence — meaning no withholding tax applies at source (0%). This is favorable for retirees who have moved between the two countries, as their pension income will not be subject to double taxation. Government pensions may have different rules under a separate treaty article. This 0% rate compares to a median of 0% across Bulgaria's 3 active treaty partners, and 0% across Canada's 51 active partners.
Network Comparison
Bulgaria
Rank 1 of 3 active treaties (lowest rate = #1)
Higher rates with: United Kingdom (0%), United States (0%)
Canada
Rank 5 of 51 active treaties (lowest rate = #1)
Lower rates with: Austria (0%), Australia (0%), Belgium (0%)
Higher rates with: Brazil (0%), Switzerland (0%), Chile (0%)