P.O. Box 6898
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 Convention, pensions and other
similar remuneration paid to a resident of a Contracting State in consideration of past
employment shall be taxable only in that 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 State.
The Arabic text is the legally binding version. The English translation is provided for guidance only.
Freshness not yet recorded