How are pensions taxed under the China-South Africa tax treaty?
Under the China-South Africa 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 China's 47 active treaty partners, and 0% across South Africa's 37 active partners.
Network Comparison
China
Rank 47 of 47 active treaties (lowest rate = #1)
Lower rates with: Turkey (0%), United States (0%), Vietnam (0%)
South Africa
Rank 6 of 37 active treaties (lowest rate = #1)
Lower rates with: Canada (0%), Switzerland (0%), Chile (0%)
Higher rates with: Cyprus (0%), Czech Republic (0%), Germany (0%)