CONVENTION BETWEEN
Art. 18Status unknownSaudi ArabiaRegulation
Issued by Zakat, Tax and Customs Authority (ZATCA)
PENSIONS
1. Subject to the provisions of paragraph 2 of Article 19 of this Agreement, pensions and
other similar remuneration paid to a resident of a Contracting State in consideration of past
employment shall be taxable only in that Contracting State.
2. Notwithstanding the provisions of paragraph 1 of this Article, pensions paid and other payments
made under a public scheme which is part of the social security system of a Contracting
State or an administrative subdivision or a local authority thereof shall be taxable only in that
Contracting State.
The Arabic text is the legally binding version. The English translation is provided for guidance only.
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