How are pensions taxed under the Sweden-United States tax treaty?
Under the Sweden-United States tax treaty, private pensions are generally taxable only in the country of residence β 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 Sweden's 44 active treaty partners, and 0% across United States's 64 active partners.
Network Comparison
Sweden
Rank 42 of 44 active treaties (lowest rate = #1)
Lower rates with: Slovak Republic (0%), Thailand (0%), Turkey (0%)
Higher rates with: Vietnam (0%), South Africa (0%)
United States
Rank 47 of 64 active treaties (lowest rate = #1)
Lower rates with: Portugal (0%), Romania (0%), Saudi Arabia (0%)
Higher rates with: Singapore (0%), Slovenia (0%), Slovak Republic (0%)
Sources
- United States Treaty Reference(treaty text)
- IRS Table 1 (Withholding Rates)(rate table)
Data last reviewed: 2026-04-07