Double Taxation Treaties for Pensions

If you live outside the UK and pay tax on your UK pension income you could be entitled to claim back all or some of the tax you have paid.

Being a UK non resident for tax purposes is usually complex with your eligibility dependent on the country or countries you have been living in. The UK has double taxation agreements in place with many countries and some allow for you to be exempt or partially exempt from paying UK tax.

Our table of double taxation treaties is a guide for UK non residents who pay tax on their pension contributions. It gives an A-Z list of each country and  the type of tax relief that is available. You can use the key at the bottom of this page to find out what the abbreviations mean.




HMRC Table of Territories

TerritoryGovernment PensionOther Pensions / AnnuitiesPersonal Allowances

Antigua & Barbuda

SRO1947 No2865 and ProtocolNo reliefFull (ST)No
10

Argentina

SI1997 No1777Full reliefFull reliefYes (N & R)
1918

Armenia

2011 No2722Full relief (UK N excl)Full reliefNo
1817

Australia

SI2003 No3199Full reliefFull reliefYes (N & R)
1717

Austria

SI1970 No1947 and ProtocolsFull relief (UK N excl)Full reliefYes (R)
1918

Azerbaijan

SI1995 No762Full relief (N & R)Full relief (ST)Yes (N & R)
1918

Bahrain

SI2012 No3075Full relief (N & R)Full reliefNo
1817

Bangladesh

SI1980 No708Full relief (UK N excl)Full reliefYes (N & R)
1817

Barbados

SI2012 No3076Full relief (N & R)Full reliefYes (R)
1817

Barbados

SI1970 No952No reliefFull (ST)Yes (R)
15

Belarus

SI1986 No224Full relief (N & R)Full reliefYes (N & R)
1818

Belgium

SI1987 No2053 and ProtocolUp to 5 April 2013: Full relief (UK N excl)
From 6 April 2013: Full relief (N & R)
Yes (R)
1918

Belize

SRO1947 No2866 and ProtocolsNo reliefFull relief (ST)No
10

Bolivia

SI1995 No2707Full relief (N & R)Full reliefYes (N & R)
1918

Bosnia- Herzegovina

SI1981 No1815Full relief (N & R)Full reliefYes (N & R)
1818

Botswana

SI2006 No1925Full relief (N & R)Full relief (ST)Yes (N & R)
2019

British Virgin Islands

SI2009 No301355

Brunei

SI1950 No1977 and ProtocolsNo reliefFull relief (ST)No
10

Bulgaria

SI1987 No2054Full relief (N & R)Full reliefYes (N)
1817

Burma

SI1952 No751 and ProtocolNo reliefFull relief (ST)Yes (R)
X

Canada

SI1980 No709 and ProtocolsFull reliefFull reliefYes (N & R)
1717

Cayman Islands

SI2010 No2973No
87

Chile

SI2003 No3200No reliefNo reliefNo
1717

China

SI1984 No1826 and ProtocolFull relief (N & R)Full relief – pensionsYes (N & R)
2019

Croatia

SI1981 No1815Full relief (N & R)Full reliefYes (N & R)
1818

Cyprus

SI1975 No425 and ProtocolFull relief (ST)Full relief (ST)Yes (N & R)
1819

Czech Republic

SI1991 No2876Full relief (N & R)Full reliefYes (N & R)
1918

Denmark

SI1980 No1960 and ProtocolsFull relief (N & R)No reliefYes (N & R)
19

Egypt

SI1980 No1091Full relief (UK N excl)Full reliefYes (N & R)
1918

Estonia

SI1994 No3207Full relief (N & R)Full reliefYes (N & R)
1918

Ethiopia

SI2011 No2725Full relief (N & R)Full reliefNo
1918

Falkland Islands

SI1997 No2985No reliefFull relief (ST)No
18

Faroes

SI2007 No3469Full relief (N & R)Full reliefNo
1817

Fiji

SI1976 No1342Full reliefFull reliefYes (R)
1918

Finland

SI1970 No153 and ProtocolsFull relief (N & R)No reliefYes (N & R)
2019

France

SI2009 No226Full relief (N & R) (UK N excl)Full reliefYes (N & R)
1918

Gambia

SI1980 No1963No reliefNo reliefYes (N & R)

Georgia

SI2004 No3325 and ProtocolFull relief (N & R)Full reliefNo
1817

Germany

SI2010 No2975Full relief if N & R. No relief otherwise.No
1817

Ghana

SI1993 No1800Full relief (N & R)Full relief (ST)No
2019

Greece

SI1954 No142Full relief (UK N excl)Full relief (ST)Yes (R)
VIIIX

Grenada

SI1949 No361 and ProtocolNo reliefFull relief (ST)No
10

Guernsey

SI1952 No1215 and amendmentsFull reliefFull relief
5A5A

Guyana

SI1992 No3207Full relief (N & R)Full reliefNo
2120

Hong Kong

SI2010 No2974No reliefNo reliefNo

Hungary

SI2011 No2726Full relief (UK N excl)Full reliefNo
1817

Hungary (prior treaty)

SI1978 No1056Full relief (UK N excl)Full reliefYes (N & R)
1918

Iceland

SI1991 No2879Full relief (N & R)Full reliefYes (N & R)
1918

India

SI1993 No1801No reliefFull reliefYes (N & R)
20

Indonesia

SI1994 No769Full relief (N & R)No reliefYes (N & R)
19

Ireland

SI1976 No2151 and ProtocolsFull reliefFull reliefYes ( R)
1817

Isle of Man

SI1955 No1205 and amendmentsFull reliefFull relief
5A5A

Israel

SI1963 No616 and ProtocolFull reliefFull relief (ST)Yes (N)
XI

Italy

SI1990 No2590Full relief (N & R)Full reliefYes (N & R)
1918

Ivory Coast

SI1987 No169Full reliefFull reliefYes (N & R)
2019

Jamaica

SI1973 No1329No reliefFull relief (ST)Yes (N)
14

Japan

SI2006 No1924Full relief (N & R)Full reliefYes (N & R)
1817

Jersey

SI1952 No1216 and amendmentsFull reliefFull relief
5A5A

Jordan

SI2001 No3924Full relief (N & R)No reliefYes (N & R)
1918

Kazakhstan

SI1994 No3211 and ProtocolFull relief (N & R)Full reliefYes (N & R)
1918

Kenya

SI1977 No1299No reliefNo reliefYes (R)

Kiribati

SI1950 No750 and ProtocolsNo reliefFull relief (ST)No
10

Korea

SI1996 No3168Full relief (N & R)Full reliefYes (N & R)
1918

Kuwait

SI1999 No2036Full relief (N & R)Full relief (ST)No
1918

Latvia

SI1996 No3167Full relief (N & R)Full reliefYes (N & R)
1918

Lesotho

SI1997 No2986Full relief (N & R)Full reliefYes (N & R)
2019

Libya

SI2010 No243Full relief (N & R)Full reliefNo
2019

Liechenstein

SI2012 No3077No reliefNo reliefNo
2019

Lithuania

SI2001 No3925 and ProtocolFull relief (N & R)Full reliefYes (N & R)
1918

Luxembourg

SI1968 No1100 and ProtocolsNo reliefFull reliefYes (R)
XVIII

Macedonia

SI2007 No2127Full relief (N & R)Full reliefNo
1817

Malawi

SI1956 No619 and ProtocolsNo reliefFull relief (ST)No
X

Malaysia

SI1997 No2987Full relief (N & R)Full reliefYes (N & R)
2019

Malta

SI1995 No763Full relief (N & R)Full reliefYes (N & R)
1918

Mauritius

SI1981 No1121 and ProtocolFull relief (UK N excl)Full reliefYes (R)
1918

Mexico

SI1994 No3212 and ProtocolFull relief (N & R)Full reliefNo
1918

Moldova

SI2008 No1795Full relief (N & R)Full reliefNo
1817

Mongolia

SI1996 No2598Full relief (N & R)Full reliefNo
1918

Montenegro

SI1981 No1815Full relief (N & R)Full reliefYes (N & R)
1818

Montserrat

SRO1947 No2869 and amendmentsNo reliefNo
10

Morocco

SI1991 No2881No reliefFull reliefYes (N & R)
18

Namibia

SI1962 No2352, SI1962 No2788 and ProtocolsNo reliefFull relief (ST)Yes (R)
XII

Netherlands

SI2009 No227Full reliefFull reliefYes (R)
1717

New Zealand

SI1984 No365 and ProtocolsFull reliefFull reliefYes (N & R)
2019

Nigeria

SI1987 No2057No reliefNo reliefYes (N & R)
1818

Norway

SI2000 No3247Full relief (N & R)Full reliefYes (N & R)
1918

Oman

SI1998 No2568 and ProtocolFull relief (N & R) (ST)Full relief (ST)Yes (N & R)
1918

Pakistan

SI1987 No2058Full relief (N & R)Full reliefYes (N & R)
2019

Papua New Guinea

SI1991 No2882Full relief (ST)Full relief (ST)Yes (N & R)
2019

Phillipines

SI1978 No184No reliefFull reliefYes (N & R)
17

Poland

SI2006 No3323Full relief (N & R)Full reliefNo
1817

Portugal

SI1969 No599No reliefFull reliefYes (R)
1817

Qatar

SI2010 No24Full relief (N & R)Full reliefNo
1817

Romania

SI1977 No57Full relief (UK N excl)Full reliefYes (N & R)
2019

Russian Federation

SI1994 No3213Full relief (N & R)Full reliefYes (N & R)
1918

St Christopher (St Kitts)

SRO1947 No2872No reliefFull relief (ST)No
10

Saudi Arabia

SI2008 No1770 and ProtocolFull relief (N & R)Full reliefNo
1918

Serbia

SI1981 No1815Full relief (N & R)Full reliefYes (N & R)
1818

Sierra Leone

SRO1947 No2873 and ProtocolNo reliefFull relief (ST)No
10

Singapore

SI1997 No2988 and ProtocolsFull relief (N & R)Full relief (ST)No
1918

Slovakia

SI1991 No2876Full relief (N & R)Full reliefYes (N & R)
1918

Slovenia

SI2008 No1796Full relief (N & R)Full reliefYes (N & R)
1817

Solomon Islands

SI1950 No748 and ProtocolsNo reliefFull relief (ST)No
10

South Africa

SI 2002 No 3138 and ProtocolsFull relief (N & R)Full reliefYes (N & R)
1817

Spain

SI1976 No1919Full relief (N & R)Full reliefYes (N & R)
1918

Sri Lanka

SI1980 No713Full relief (UK N excl)Full relief (ST)Yes (N & R)
1817

Sudan

SI1977 No1719Full relief (UK N excl)Full reliefYes (N & R)
1817

Swaziland

SI1969 No380Full reliefFull reliefYes (R)
1716

Sweden

SI1984 No366Full relief (N & R)Full reliefYes (R)
1918

Switzerland

SI1978 No1408 and ProtocolsFull relief (N & R)Full reliefYes (N & R)
1918

Taiwan

SI2002 No 3137Full relief (N & R)Full relief (ST)Yes (N & R)
1918

Tajikistan

SI1986 No 224Full relief (N & R)Full reliefYes (N & R)
1918

Thailand

SI1981 No1546Full relief (N & R)No reliefYes (N & R)
19

Trinidad & Tobago

SI1983 No1903Full relief (N & R)Full reliefYes (N & R)
1918

Tunisia

SI1984 No133Full relief (ST)Full relief (ST)Yes (N & R)
1918

Turkey

SI1988 No932Full relief (N & R)Full reliefYes (N & R)
1918

Turkmenistan

SI1986 No224Full relief (N & R)Full reliefYes (N & R)
1818

Tuvulu

SI1950 No750 and ProtocolsNo reliefFull relief (ST)No
10

Uganda

SI1993 No1802Full relief (N & R)Full reliefYes (N & R)
2019

Ukraine

SI1993 No1803Full relief (N & R)Full reliefYes (N & R)
1918

USA

SI2002 No2848 and ProtocolFull relief (N & R)Full reliefNo
1917

Uzbekistan

SI1994 No770Full relief (N & R)Full reliefYes (N & R)
1918

Venezuela

SI1996 No2599No reliefYes (N & R)
1818

Vietnam

SI1994 No3216Full relief (N & R)Full reliefYes (N & R)
1918

Zambia

SI1972 No1721 and ProtocolNo reliefFull relief (ST)Yes (R)
19

Zimbabwe

SI1982 No1842Full relief (N & R)No reliefYes (N & R)
2019





Key to abbreviations used in the Table of Territories

  • (N & R)
    Relief (or allowances) available only where the individual is both a national and a resident of the territory.
  • (N)
    Relief (or allowances) available to a national of the territory, wherever resident.
  • (R)
    Relief (or allowances) available to a resident of the territory.
  • (UK N excl) 
    Relief is available only where the individual
    •    is a national of the territory and
    •    is not also a UK national.
  • (ST) 
    The income must be subject to tax in the territory to qualify for relief from UK tax.
  • (ST – 3 months)
    Subject to tax condition is imposed only if the (quoted) securities that give rise to the interest are sold within 3 months of acquisition.
  • (PAIF dist int)
    Indicates whether the Dividends Article or the Interest Article of the treaty will apply to a PAIF distribution (interest).
  • (TrAd excl)
    Other income article excludes
    •    income from trusts and
    •    income paid during the administration period of a UK estate.
  • (Tr excl)
    Other income article excludes income from trusts.
  • (TC 5% Dir)
    UK dividends: Direct investor companies (which control 10% or more of the voting power in the UK company paying the dividend)
    The double taxation treaty provides to direct investor companies an entitlement to a tax credit equal to half the tax credit to which a UK resident individual would be entitled and for payment of the excess of that half tax credit over their liability to UK tax. UK tax liability is 5% of the aggregate of the dividend and the half tax credit.



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