Technical article
What the US Tax Treaty Table Says About Pensions and Social Security in Four African Countries
Does a tax treaty between the United States and that country change how these two checks are taxed?
Picture a couple named Dale and Priya. Both are 66. Their income is a US Social Security check and a small pension from a former employer. They are curious about North and South Africa, and they ask a careful question. Does a tax treaty between the United States and that country change how these two checks are taxed?
The IRS keeps a table for that. It is called Table 1 of the tax treaty tables. The PDF is marked "Rev. May 2023", and the IRS page that links to it shows "Page Last Reviewed or Updated: 23-Feb-2026".
What the table shows
The numbers are percentages. They are the rate at which the United States withholds tax on income paid from the US to a resident of that treaty country. The last column shows the treaty article behind each number.
| Country | Pensions and annuities | Social Security |
|---|---|---|
| Egypt | 0%, Article 19(1) | 0%, Article 20 |
| Morocco | 0%, Article 19(1) | 30%, Article 20(3) |
| South Africa | 15%, Article 18(1) | 30%, Article 18(2) |
| Tunisia | 0%, Article 18(1) | 30%, Article 18(1) |
Three notes from the table itself:
- For South Africa the 15% is a "reduced rate" that applies to pension distributions "if the distribution is not subject to a penalty for early withdrawal."
- The Social Security column carries this note: "Applies to 85% of the social security payments received from the U.S. Government."
- A footnote for Morocco says that for a resident who is not domiciled there, tax is based on the amount remitted or received in that country, and the exemption or reduced rate covers only the amount remitted.
What the table does not tell me
The table lists rates for treaty-country residents who receive US income. It does not say how a US citizen who lives in one of these countries is treated. Treaties often keep the right of the United States to tax its own citizens, but the sources do not show that for these four from an official page. An accountant or lawyer who works with Americans abroad could confirm.
The table also does not say what each African government does with the same income. I could confirm that for none of the four in this article. For Tunisia and South Africa, see my companion piece on how foreign pensions are taxed.
Totalization agreements
A totalization agreement lets a person combine work years in two countries for benefits. The Social Security Administration lists the countries with one. Egypt, Morocco, South Africa and Tunisia are not on the list I read. The list names 31 countries, from Australia to Uruguay, and none is in Africa. The page shows no date.
What is left open
- Whether Social Security is paid to each of the four countries. The SSA page that lists this did not load, and I stopped.
- How the treaties apply to a US citizen living there.
- The local tax treatment in Egypt, Morocco, South Africa and Tunisia, and how the Social Security payment is treated there.
- Whether each treaty is in force today. The table gives article numbers, which suggests a treaty applies. The IRS list of treaties is not among the sources.
You could…
- Open Table 1 and find your country's line, then read the footnotes.
- Ask the SSA how payments reach a bank in the country you are considering.
- Ask an accountant who works with Americans abroad how the treaty applies to a US citizen.
Which of your two income streams matters most to your plan?
Figures are estimates for planning, based on public data. Date read: 10 October 2026.
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