How are pensions taxed under the Chile-United States tax treaty?
Under the Chile-United States tax treaty, private pensions are generally taxable only in the country of residence β 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 Chile's 25 active treaty partners, and 0% across United States's 64 active partners.
Network Comparison
Chile
Rank 24 of 25 active treaties (lowest rate = #1)
Lower rates with: New Zealand (0%), Poland (0%), Sweden (0%)
Higher rates with: South Africa (0%)
United States
Rank 10 of 64 active treaties (lowest rate = #1)
Lower rates with: Bulgaria (0%), Brazil (0%), Switzerland (0%)
Higher rates with: China (0%), Colombia (0%), Cyprus (0%)