ARTICLE 21
U.S. Income Tax Treaty — Israel Technical Explanation - 1975 · 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 will be exempt from tax in both Contracting States. Payments described in Article 22 (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 or resident of a Contracting State.
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