How are pensions taxed under the Japan-Romania tax treaty?
Under the Japan-Romania 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 Japan's 47 active treaty partners, and 0% across Romania's 30 active partners.
Network Comparison
Japan
Rank 37 of 47 active treaties (lowest rate = #1)
Lower rates with: Pakistan (0%), Poland (0%), Portugal (0%)
Higher rates with: Russia (0%), Saudi Arabia (0%), Sweden (0%)
Romania
Rank 21 of 30 active treaties (lowest rate = #1)
Lower rates with: Ireland (0%), India (0%), Italy (0%)
Higher rates with: South Korea (0%), Netherlands (0%), Norway (0%)