Taxes – Foreign and Canadian pensions and benefits

On this page

• Tax information for foreign pensions and benefits in Canada
• Tax information for Canadian pensions and benefits
• Contact Canada Revenue Agency

Tax information for foreign pensions and benefits in Canada

See the Canada Revenue Agency's page on pensions from a foreign country for more information on taxation.

Tax information for Canadian pensions and benefits

Your Canadian pension and benefit payments could be subject to two different taxes depending on your country of residence and your net world income.

OAS recovery tax

If your net income is over $93,454 (2025), you may need to repay part or all of your OAS pension.

• If you reside in a country that has a tax treaty with Canada, you may be exempt from paying the recovery tax

Learn more about the OAS recovery tax.

Non-resident tax

Your monthly Old Age Security (OAS) and Canada Pension Plan (CPP) benefits may be subject to a Canadian income tax called the "non-resident tax."

• The tax rate is 25% unless reduced or exempted by a tax treaty between Canada and your country of residence
• The non-resident tax will be automatically deducted from your benefit payments

Non-resident tax rates by country

Country of residence	OAS benefits	CPP or QPP pensions	CPP or QPP death benefits	Applicable exemptions
Argentina	15%	15%	25%	N/A
Australia	15%	15%	15%	N/A
Azerbaijan	15%	15%	25%	You are exempt from tax on the first CAN $12,000 (or its equivalent in the country's currency) of the total of your pensions from Canada (except for CPP or QPP death benefits). To get this exemption, you must file the NR5 form.
Bangladesh	15%	15%	25%	N/A
Barbados	15%	15%	25%	N/A
Brazil	25% or 0%	25% or 0%	25% or 0%	If you are both a resident and a national of Brazil, you are entitled to the lower rate. To get this reduction, you must file the NR5 form and provide evidence of your nationality.
Bulgaria	15%	15%	25%	N/A
Colombia	15%	15%	25%	N/A
Croatia	25%	25%	25%	You are exempt from tax on the first CAN $12,000 (or its equivalent in Euro currency) of the total of your pensions from Canada, excluding CPP, QPP and OAS. To get this exemption, you must file the NR5 form.
Cyprus	15%	15%	25%	You are exempt from tax on the first CAN $10,000 (or its equivalent in Euro currency) of the total of your pensions from Canada. To get this exemption, you must file the NR5 form.
Dominican Republic	18%	18%	25%	N/A
Ecuador	15%	15%	25%	You are exempt from tax on the first CAN $12,000 (or its equivalent in Ecuadorian currency) of the total of your pensions from Canada (except for CPP or QPP death benefits). To get this exemption, you must file the NR5 form.
Finland	20%	20%	25%	N/A
Germany	15%	15%	25%	N/A
Greece	15%	15%	25%	You are exempt from tax on the first CAN $15,000 (or its equivalent in Euro currency) of your total pensions from Canada. To get this exemption, you must file the NR5 form.
Hungary	15%	15%	25%	N/A
Ireland	15%	15%	25%	You are exempt from tax on the first CAN $12,000 (or its equivalent in Euro currency) of the total of your pensions from Canada (except for CPP or QPP death benefits). To get this exemption, you must file the NR5 form.
Israel	15%	15%	25%	N/A
Italy	25%	15%	25%	You are exempt from tax on the first CAN $12,000 (or its equivalent in Euro currency) of the total of your pensions from Canada, excluding OAS. To get this exemption, you must file the NR5 form.
Ivory Coast	15%	15%	25%	N/A
Kenya	15%	15%	25%	N/A
Malaysia	15%	15%	25%	N/A
Malta	15%	15%	25%	N/A
Mexico	15%	15%	25%	N/A
Netherlands	25%	15%	25%	N/A
New Zealand	15%	15%	15%	N/A
Norway	15%	15%	25%	N/A
Papua-New Guinea	15%	15%	25%	N/A
Peru	15%	15%	25%	N/A
Philippines	25%	25%	25%	You are exempt from tax if the total of your pensions from Canada (except for CPP or QPP death benefits) does not exceed CAN $5,000 (or its equivalent in Philippine pesos). To get this exemption, you must file the NR5 form.
Poland	15%	15%	25%	N/A
Portugal	15%	15%	25%	You are exempt from tax on the first CAN $12,000 (or its equivalent in Euro currency) of the total of your pensions from Canada (except for CPP or QPP death benefits). To get this exemption, you must file the NR5 form.
Romania	15%	15%	25%	You are exempt from tax on the first CAN $12,000 (or its equivalent in the country's currency) of the total of your pensions from Canada (except for CPP or QPP death benefits). To get this exemption, you must file the NR5 form.
Senegal	15%	15%	25%	You are exempt from tax on the first CAN $12,000 (or its equivalent in the country's currency) of the total of your pensions from Canada (except for CPP or QPP death benefits). To get this exemption, you must file the NR5 form.
Serbia	15%	15%	25%	N/A
Spain	15%	15%	25%	N/A
Sri Lanka	15%	15%	25%	N/A
Switzerland	15%	15%	25%	N/A
Taiwan	15%	15%	25%	N/A
Tanzania	15%	15%	25%	N/A
Trinidad & Tobago	15%	15%	25%	N/A
Türkiye	15%	15%	25%	You are exempt from tax on the first CAN $12,000 (or its equivalent in Turkish liras) of the total of your pensions from Canada (except for CPP or QPP death benefits). To get this exemption, you must file the NR5 form.
United Kingdom of Great Britain and Northern Ireland	0%	0%	25%	N/A
United States	0%	0%	0%	N/A
Zambia	15%	15%	25%	N/A
Zimbabwe	15%	15%	25%	N/A
All other countries	25%	25%	25%	N/A

If you want to request a reduction or exemption in non-resident tax

Check if the country where you live has a tax treaty with Canada.

1. If you live in a country with a tax treaty with Canada, you don't need to ask for taxes on your payment to be reduced or exempted - it will be applied automatically when you file your income tax.
2. If you live in a country that does not have a tax treaty with Canada and if you want less tax to be withheld from your monthly payments:
   • Submit the Application by a Non-Resident of Canada for a Reduction in the Amount of Non-Resident Tax Required to be Withheld (NR5) by October 31
     • Once approved, taxes will be withheld starting in January of the following year
     • The NR5 is valid for 5 years unless your income changes (you must still file an income tax return each year)
     • If you already have an NR5 for one pension and you start to receive a second pension, you must complete a new NR5

Learn more about the Non-resident tax.

Filing taxes

If you live outside Canada and receive OAS, you may need to file:

• An income tax return
• An Old Age Security Return of Income (OASRI)
  • This form is due before April 30 each year
  • It helps the Canada Revenue Agency decide if you must pay the recovery tax and prevents your OAS payments from being interrupted
  • You may not need to file an OASRI if you live in a country that has a tax treaty with Canada

Learn more about other useful tax information for Non-resident seniors.

NR4 tax information slips

Early each year, if you live outside Canada, you will receive a NR4 tax information slip showing the amount of OAS or CPP payments you received during the previous year. You must include this slip when you file your annual income tax return.

View your NR4 tax information slips online as early as February 1.

If you have not signed up to view them online, we will send your CPP or OAS tax information slips by mail in February. If you do not receive your tax slips by February 28, contact International Social Security Agreements.

Contact Canada Revenue Agency

For questions about taxes, contact the Canada Revenue Agency:

By phone

From Canada and the U.S.:

1-855-284-5942

1-800-665-0354 (TTY)

From all other countries:

1-613-940-8495

By fax

1-613-941-2505

By mail

Canada Revenue Agency
International Tax Services Office
Client Services Division
Post Office Box 9769, Station T
Ottawa ON  K1G 3Y4

Tax related questions

Canada Revenue Agency International Tax Services Office