DTA Analysis
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Double Taxation Agreements (DTAs) & Tax
Double Taxation Agreements are an integral part of financial planning and especially when discussing your retirement plans. Limiting your liability to tax will extend the longevity of your pension savings to enable a more prosperous retirement.
Local taxation rates on pension income withdrawals
The below rates are typically the taxation rates on the pension fund withdrawals over and above the lump sum entitlement. These are subject to change in the local jurisdictions at any time but demonstrate the importance of the DTAs in some jurisdictions. The above generic information is no substitute for proper and specific tax or financial advice from a specialist, which we would recommend any client takes.
UP TO
UP TO
The above rates are typically the taxation rates on the pension fund withdrawals over and above the lump sum entitlement. These are subject to change in the local jurisdictions at any time but demonstrate the importance of the DTAs in some jurisdictions. The above generic information is no substitute for proper and specific tax or financial advice from a specialist, which we would recommend any client takes.
Country of Residency | Gibraltar 2.5% | Australia 0% | New Zealand 0% | UK Up to 45% | Malta Up to 35% |
---|---|---|---|---|---|
Albania | | UK | | Local | |||
Algeria | | UK | ||||
Anguilla | |||||
Antigua & Barbuda | | Local | ||||
Argentina | | Local | | Local | |||
Armenia | | Local | ||||
Australia | | NZ + Local * | | Local | | Local | ||
Austria | | Local | | Local | | Local | | Local | |
Azerbaijan | | Local | | Local | |||
Bahamas | |||||
Bahrain | | Local | | Local | |||
Bangladesh | | Local | ||||
Barbados | | Local | | Local | |||
Belarus | | Local | ||||
Belgium | | Local | | Local | | Local | | Local | |
Belize | | Local | ||||
Bermuda | |||||
Bolivia | | Local | ||||
Bosnia-Herzogovina | | Local | ||||
Botswana | | Local | ||||
Brazil | |||||
British Virgin Islands | | Local | ||||
Brunei | | Local | ||||
Bulgaria | | Local | | Malta | |||
Burma | | Local | ||||
Cameroon | | UK | ||||
Canada | | Local * | | NZ + Local ** | | Local * | ||
Cayman Islands | | Local * | | Local * | |||
Chile | | Local | | Local | | UK | ||
China (P.R.C.) | | Australia | | Local | | Local | | Local | |
Columbia | | Local | ||||
Cook Islands | |||||
Croatia | | Local | | Local | |||
Curaçao | |||||
Cyprus | | Local | | Local | |||
Czech Republic | | Local | | Local | | Local | | Local | |
Denmark | | Local | | Local | | Local * | | Local | |
Dominica | |||||
Egypt | | Local | | Malta | |||
Estonia | | Local | | Local | |||
Ethiopia | | Local | ||||
Falkland Islands | | Local | ||||
Faroes | | Local | ||||
Fiji | | Local | | Local | | Local | ||
Finland | | Local | | Local | | Local | | Local | |
France | | Local * | | Local | | Local | | Local | |
Gambia | | Local | ||||
Georgia | | Local | | Local | |||
Germany | | Local * | | Local | | Local | | Local | |
Ghana | | Local | ||||
Gibraltar | |||||
Greece | | Local | | Local | |||
Grenada | | Local | ||||
Guernsey | | Local | | Malta | |||
Guyana | | Local | ||||
Hong Kong | | Local | | UK + Local | | Local | ||
Hungary | | Local | | Local | | Local | ||
Iceland | | UK | | Malta | |||
India | | Local | | Local | | Local | | Local | |
Indonesia | | Local * | | Local | | UK | ||
Iran | |||||
Ireland | | Local | | Local | | Local | | Local | |
Isle of Man | | Local | | Local | |||
Israel | | Local | | Local | |||
Italy | | Local | | Local | | Local | | Local | |
Ivory Coast | | Local | ||||
Jamaica | | Local | ||||
Japan | | Local * | | Local | | Local | ||
Jersey | | Local | | Local | |||
Jordan | | UK + Local | | Local | |||
Kazakhstan | | Local | ||||
Kenya | | UK | ||||
Kiribati | | Local | | Local | |||
Korea (R.O.K.) | | Local | | Local | | Local | ||
Kosovo | | Local | ||||
Kuwait | | Local | | Local | |||
Latvia | | Local | | Local | |||
Lebanon | |||||
Lesotho | | Local | | Local | |||
Libya | | Local | | Local | |||
Liechtenstein | | UK | | Local | |||
Lithuania | | Local | | Local | |||
Luxembourg | | Local | | Local | |||
Macedonia | | Local | ||||
Malawi | | Local | ||||
Malaysia | | Local | | Local | | Local | | Local | |
Malta | | Local | | Local | |||
Marshall Islands | |||||
Mauritius | | Local | | Local | |||
Mexico | | Local | | Local | | Local | | Local | |
Moldova | | Local | | Local | |||
Mongolia | | Local | ||||
Montenegro | | Local | | Local | |||
Montserrat | | Local | ||||
Morocco | | Local | | Local | |||
Namibia | | Local | ||||
Netherlands | | Local | | Local | | Local | | Local | |
Netherlands Antilles | |||||
New Zealand | | Aus + Local | | Local | |||
Nigeria | | UK * | ||||
Norway | | Local | | Local | | UK * | | Local | |
Oman | | Local | ||||
Pakistan | | Local | | Local | |||
Panama | | Local | ||||
Papua New Guinea | | Local | | Local | | Local | ||
Philippines | | Local | | Local | | Local | ||
Poland | | Local | | Local | | Local | | Local | |
Portugal | | Local | | Local | |||
Qatar | | Local | | Local | |||
Romania | | Local | | Local | | Local | ||
Russian Federation | | Local | | Local | | Local | | Local | |
Saint Kitts and Nevis | | Local | ||||
Samoa | | Local | ||||
San Marino | | Local | ||||
Saudi Arabia | | Local | | Local | |||
Senegal | | Local | ||||
Serbia | | Local | | Local | |||
Sierra Leone | | Local | ||||
Singapore | | Local | | Local | | Local | | Local | |
Sint Maarten | |||||
Slovakia | | Local | | Local | | Local | ||
Slovenia | | Local | | Local | |||
Solomon Islands | | Local | ||||
South Africa | | Local | | Local | | Local | | Malta | |
South Korea | | Local | ||||
Spain | | Local | | Local | | Local | | Local | |
Sri Lanka | | Local | | Local | |||
St Christopher and Nevis | |||||
St Vincent and the Grenadines | |||||
Sudan | | Local | ||||
Swaziland | | Local | ||||
Sweden | | Local | | Local | | UK | | Local | |
Switzerland | | Local | | Local | | Local | | Local | |
Syria | | Local | ||||
Taipei | | Local | ||||
Taiwan | | Local | | Local | |||
Tajikistan | | Local | ||||
Thailand | | Local | | Local | | UK * | ||
Trinidad & Tobago | | Local | ||||
Tunisia | | Local | | Local | |||
Turkey | | Local * | | Local | | Local | | Local | |
Turkmenistan | | Local | ||||
Turks and Caicos Islands | |||||
Tuvalu | | Local | ||||
Uganda | | Local | ||||
Ukraine | | Local | ||||
United Arab Emirates | | Local | | Local | | Local | ||
United Kingdom | | Local | | Local | | Local | ||
United States of America | | Local | | Local ** | | Local | | Local * | |
Uruguay | | Local | ||||
USSR | | Local | ||||
Uzbekistan | | Local | ||||
Vanuatu | |||||
Venezuela | | Local | ||||
Vietnam | | Local | | Local | | Local | | Local | |
Zaire | | UK | ||||
Zambia | | Local | ||||
Zimbabwe | | UK |