How are pensions taxed under the China-Russia tax treaty?
Under the China-Russia tax treaty, private pensions are generally taxable only in the country of residence — meaning no withholding tax applies at source (0%). This is favorable for retirees who have moved between the two countries, as their pension income will not be subject to double taxation. Government pensions may have different rules under a separate treaty article. This 0% rate compares to a median of 0% across China's 47 active treaty partners, and 0% across Russia's 27 active partners.
Network Comparison
China
Rank 38 of 47 active treaties (lowest rate = #1)
Lower rates with: Poland (0%), Portugal (0%), Romania (0%)
Higher rates with: Saudi Arabia (0%), Sweden (0%), Singapore (0%)
Russia
Rank 6 of 27 active treaties (lowest rate = #1)
Lower rates with: Belgium (0%), Brazil (0%), Switzerland (0%)
Higher rates with: Cyprus (0%), Czech Republic (0%), Germany (0%)