How are pensions taxed under the China-Portugal tax treaty?
Under the China-Portugal 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 China's 47 active treaty partners, and 0% across Portugal's 28 active partners.
Network Comparison
China
Rank 36 of 47 active treaties (lowest rate = #1)
Lower rates with: Philippines (0%), Pakistan (0%), Poland (0%)
Higher rates with: Romania (0%), Russia (0%), Saudi Arabia (0%)
Portugal
Rank 7 of 28 active treaties (lowest rate = #1)
Lower rates with: Brazil (0%), Canada (0%), Switzerland (0%)
Higher rates with: Colombia (0%), Germany (0%), Denmark (0%)