ARTICLE 20

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

Social Security Payments

This Article provides that social security payments and other public pensions, e.g., railroad retirement benefits, paid by one Contracting State to an individual who is a resident of the other Contracting State shall be taxable only in that other Contracting State. Payments described in Article 21 (Governmental Functions) are not covered by this Article.

Under paragraph (2) of Article 32 (Termination), this Article may be terminated by either Contracting State at any time after the Convention enters into force.

Under paragraph (4)(a) of Article 6 (General Rules of Taxation), the saving clause of paragraph (3) of Article 6 does not apply to the provisions of this Article. Thus, the exemption applies even to a citizen of a Contracting State.

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

U.S. Income Tax Treaty — egypt tax treaty documents: egypttech.pdf

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