ARTICLE 22
U.S. Income Tax Treaty — Indonesia Technical Explanation - 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 resident of the other Contracting State or to a U.S. citizen may be taxed only by the paying State. This Article is an exception to the Saving clause (see paragraph 4(5) of Article 28 (General Rules of Taxation)), so social security benefits paid by Indonesia to U.S. residents and to U.S. citizens resident in Indonesia or in third countries are exempt from U.S. tax.
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