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ARTICLE 18

U.S. Income Tax Treaty — barbados tax treaty documents: barbados.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

Pensions, Annuities, Alimony, and Child Support

  1. Subject to the provisions of Article 19 (Government Service)

a) pensions and other similar remuneration derived and beneficially owned by a resident of a Contracting State in consideration of past employment shall be taxable only in that State; and

b) social security benefits and other public pensions paid by a Contracting State to a resident of the other Contracting State or a citizen of the United States shall be taxable only in the first-mentioned State.

  1. Annuities derived and beneficially owned by a resident of a Contracting State shall be taxable only in that State. The term "annuities" as used in this paragraph means a stated sum paid periodically at stated times during a specified number of years, under an obligation to make the payments in return for adequate and full consideration (other than services rendered).

  2. Alimony paid to a resident of a Contracting State shall be taxable only in that State. The term “alimony” as used in this paragraph means periodic payments made pursuant to a written separation agreement or a decree of divorce, separate maintenance, or compulsory support, which payments are taxable to the recipient under the laws of the State of which he is a resident.

  3. Periodic payments for the support of a minor child made pursuant to a written separation agreement or a decree of divorce, separate maintenance, or compulsory support, paid by a resident of a Contracting State to a resident of the other Contracting State, shall be taxable only in the first-mentioned State.

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▸Contents — U.S. Income Tax Treaty — barbados tax treaty documents: barbados.pdf
U.S. Income Tax Treaty — barbados tax treaty documents: barbados.pdf

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