How are pensions taxed under the Kazakhstan-United States tax treaty?
Under the Kazakhstan-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 Kazakhstan's 1 active treaty partners, and 0% across United States's 64 active partners.
Network Comparison
Kazakhstan
Rank 1 of 1 active treaties (lowest rate = #1)
United States
Rank 31 of 64 active treaties (lowest rate = #1)
Lower rates with: Jamaica (0%), Japan (0%), South Korea (0%)
Higher rates with: Sri Lanka (0%), Lithuania (0%), Luxembourg (0%)
Sources
- United States Treaty Reference(treaty text)
- IRS Table 1 (Withholding Rates)(rate table)
Data last reviewed: 2026-04-07