ARTICLE 22

U.S. Income Tax Treaty — Indonesia Income Tax Treaty - 1988 · 2026-10-03 edition · updated 2026-10-04 · United States

Social Security Payments

Social security payments and similar benefits paid out of public funds by one of the Contracting States to an individual who is a resident of the other Contracting State or 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 18 (Government Service).

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▸Contents — U.S. Income Tax Treaty — Indonesia Income Tax Treaty - 1988

U.S. Income Tax Treaty — Indonesia Income Tax Treaty - 1988

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