How are pensions taxed under the India-Japan tax treaty?
Under the India-Japan 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 India's 48 active treaty partners, and 0% across Japan's 47 active partners.
Network Comparison
India
Rank 26 of 48 active treaties (lowest rate = #1)
Lower rates with: Ireland (0%), Israel (0%), Italy (0%)
Higher rates with: South Korea (0%), Luxembourg (0%), Mexico (0%)
Japan
Rank 24 of 47 active treaties (lowest rate = #1)
Lower rates with: Indonesia (0%), Ireland (0%), Israel (0%)
Higher rates with: Italy (0%), South Korea (0%), Luxembourg (0%)