U.S. Social Security abroad: who taxes it, country by country
You can collect U.S. Social Security almost anywhere, and most Americans abroad still pay U.S. tax on it. In a handful of treaty countries, they don't. Here's how it works, with the rule for each of the 46 countries we cover.
The short version
- As a U.S. citizen, your U.S. Social Security is usually taxed by the U.S. wherever you live, with up to 85% of it taxable.
- Treaties exempt it for U.S. citizens living in Canada, Germany, Ireland, Israel and the UK, and in Italy for dual U.S.-Italian citizens.
- The foreign earned income exclusion doesn't apply to it, because it isn't earned income.
- A pension from your new country's own system has its own rule in each treaty.
1How the U.S. taxes it
As a U.S. citizen, your Social Security is taxed the same way wherever you live: up to 85% of it can be taxable, depending on your other income. The foreign earned income exclusion doesn't cover it, since it isn't pay for work. The Social Security Administration doesn't withhold tax for U.S. citizens, so you settle it on your return.
If Social Security is your only income, you may not need to file at all. Our filing checker gives a quick answer.
2Where a treaty exempts it
According to IRS Publication 915, tax treaties exempt U.S. citizens who live in these countries from U.S. tax on their Social Security:
- Canada, Germany, Ireland, Israel and the United Kingdom.
- Italy, but only if you're also an Italian citizen.
- Egypt and Romania, which we don't have guides for yet.
In most of these, the country you live in taxes it instead. Everywhere else, it stays taxable for the U.S., even where the treaty stops your new country from taxing it.
3Country by country
A social security agreement doesn't change how your benefits are taxed. It lets work credits from both countries count toward a benefit, and stops you paying into both systems for the same work.
| Country | U.S. Social Security, for U.S. citizens living there | Social security agreement |
|---|---|---|
| Argentina | Taxed by the U.S. as usual | No agreement |
| Australia | Taxed by the U.S. as usual | Agreement |
| Austria | Taxed by the U.S. as usual | Agreement |
| Belgium | Taxed by the U.S. as usual | Agreement |
| Brazil | Taxed by the U.S. as usual | Agreement |
| Canada | Exempt from U.S. tax under the treaty | Agreement |
| Chile | Taxed by the U.S. as usual | Agreement |
| China | Taxed by the U.S. as usual | No agreement |
| Colombia | Taxed by the U.S. as usual | No agreement |
| Costa Rica | Taxed by the U.S. as usual | No agreement |
| Croatia | Taxed by the U.S. as usual | No agreement |
| Cyprus | Taxed by the U.S. as usual | No agreement |
| Denmark | Taxed by the U.S. as usual | Agreement |
| Dominican Republic | Taxed by the U.S. as usual | No agreement |
| Ecuador | Taxed by the U.S. as usual | No agreement |
| France | Taxed by the U.S. as usual | Agreement |
| Germany | Exempt from U.S. tax under the treaty | Agreement |
| Greece | Taxed by the U.S. as usual | Agreement |
| Hong Kong | Taxed by the U.S. as usual | No agreement |
| India | Taxed by the U.S. as usual | No agreement |
| Ireland | Exempt from U.S. tax under the treaty | Agreement |
| Israel | Exempt from U.S. tax under the treaty | No agreement |
| Italy | Exempt only if you’re also an Italian citizen | Agreement |
| Japan | Taxed by the U.S. as usual | Agreement |
| Malaysia | Taxed by the U.S. as usual | No agreement |
| Malta | Taxed by the U.S. as usual | No agreement |
| Mexico | Taxed by the U.S. as usual | No agreement |
| Netherlands | Taxed by the U.S. as usual | Agreement |
| New Zealand | Taxed by the U.S. as usual | No agreement |
| Norway | Taxed by the U.S. as usual | Agreement |
| Panama | Taxed by the U.S. as usual | No agreement |
| Philippines | Taxed by the U.S. as usual | No agreement |
| Poland | Taxed by the U.S. as usual | Agreement |
| Portugal | Taxed by the U.S. as usual | Agreement |
| Saudi Arabia | Taxed by the U.S. as usual | No agreement |
| Singapore | Taxed by the U.S. as usual | No agreement |
| South Africa | Taxed by the U.S. as usual | No agreement |
| South Korea | Taxed by the U.S. as usual | Agreement |
| Spain | Taxed by the U.S. as usual | Agreement |
| Sweden | Taxed by the U.S. as usual | Agreement |
| Switzerland | Taxed by the U.S. as usual | Agreement |
| Taiwan | Taxed by the U.S. as usual | No agreement |
| Thailand | Taxed by the U.S. as usual | No agreement |
| UAE | Taxed by the U.S. as usual | No agreement |
| United Kingdom | Exempt from U.S. tax under the treaty | Agreement |
| Vietnam | Taxed by the U.S. as usual | No agreement |
4Your local state pension
Whether the U.S. taxes a pension from your new country's own social security system depends on the treaty. In some countries, like Belgium, France, Mexico, Norway and South Korea, only that country can tax it, even for U.S. citizens. In others, like Germany, Japan and Spain, the U.S. can tax it too, with a credit for the local tax. Each country guide has the rule for that country.
Retired abroad and behind on U.S. returns? The Streamlined Foreign Offshore Procedures let Americans abroad catch up with no penalty, if they qualify. See every IRS catch-up option for expats.
Common questions
Can I get my Social Security paid abroad?
Yes, in most countries. The Social Security Administration can't send payments to a few countries and has extra conditions for some others.
Does my new country tax my U.S. Social Security?
It depends on that country's law and the treaty. Some treaties leave it only to the U.S., others to the country you live in. Your country guide has the details.
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Reviewed by Lewis Grunfeld, CPA. General information, not advice for your specific situation.