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ARTICLE 25

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

Social Security Payments

Social security payments and other public pensions paid by one of the Contracting States to an individual who is a resident of the other Contracting State (or in the case of such payments by Iceland, to an individual who is a citizen of the United States) shall be taxable only in the first-mentioned Contracting State. This Article shall not apply to payments described in Article 23 (Governmental Functions).

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

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