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Of the 15 countries summarised here, 6 do not tax a foreign pension at all: Costa Rica, Ecuador, Georgia, Malaysia, Northern Cyprus, Panama. Greece offers an opt-in 7% flat rate for 15 years; the rest tax residents on worldwide or remitted income, with treaties deciding how each pension type is treated.
These are editorial summaries of official rules, not tax advice. Citizenship-based taxation (for example, US citizens filing US returns wherever they live) applies on top of the local regime. Confirm your own position with a qualified cross-border tax adviser. Not yet covered: Albania, Croatia.
| Country | Foreign pension | Regime | Summary | Source | Checked |
|---|---|---|---|---|---|
| Costa Rica | Not taxed | Territorial | Only Costa Rica-sourced income is taxed; foreign pensions are not. | Official tax source pending | Jun 27, 2026 |
| Ecuador | Not taxed | Foreign pensions exempt | Ecuador does not tax foreign pension income. | Official tax source pending | Jul 5, 2026 |
| Georgia | Not taxed | Territorial | Territorial in practice: foreign-source pension, dividend and capital-gains income is generally not taxed for retirees. | Revenue Service of Georgia | Jun 27, 2026 |
| Malaysia | Not taxed | Territorial | Territorial taxation: offshore income of MM2H holders is not taxed in Malaysia. | Official tax source pending | Jun 27, 2026 |
| Northern Cyprus | Not taxed | Foreign pensions exempt | Foreign pension income is generally not taxed in the TRNC. | Official tax source pending | Jun 27, 2026 |
| Panama | Not taxed | Territorial | Territorial system: foreign-source income such as pensions and dividends is not taxed. | Official tax source pending | Jul 5, 2026 |
| Greece | Flat rate (opt-in) 7% flat for 15 years | Opt-in flat rate | New tax residents who were not Greek tax residents in 5 of the last 6 years can elect a 7% flat tax on all foreign-source income for 15 years. | Independent Authority for Public Revenue (AADE) | May 31, 2026 |
| Thailand | Taxed if remitted | Remittance basis | Since 2024 foreign income is assessable when it is brought into Thailand; treaties can shelter some pension types. | Official tax source pending | Jul 5, 2026 |
| Colombia | Depends on pension type / treaty | Worldwide, progressive | Residents are taxed on worldwide income; treatment of a foreign pension depends on its type — confirm with a binational accountant before relocating. | Official tax source pending | Aug 9, 2026 |
| Indonesia | Depends on pension type / treaty | Worldwide, progressive | Indonesia taxes residents on worldwide income; plan tax residency before relocating. | Official tax source pending | Jun 27, 2026 |
| Mexico | Depends on pension type / treaty | Worldwide, progressive | Residents are taxed on worldwide income; treaties allocate taxing rights for many pension types. | Official tax source pending | Jun 27, 2026 |
| Turkey | Depends on pension type / treaty | Worldwide, progressive | Residents are taxed on worldwide income, with tax treaties covering most major retiree-source countries. | Official tax source pending | Jun 27, 2026 |
| Vietnam | Depends on pension type / treaty | Worldwide, progressive | Tax residency starts at 183+ days and covers worldwide income; treaties exist with most major retiree-source countries. | Official tax source pending | May 31, 2026 |
| Portugal | Taxed | Worldwide, progressive | NHR closed to new arrivals in 2024 and its successor (IFICI) rarely fits retirees, so most new residents pay ordinary progressive Portuguese income tax on foreign pensions. | Official tax source pending | Aug 9, 2026 |
| Spain | Taxed | Worldwide, progressive | Tax residency starts at 183+ days and covers worldwide income at progressive rates; double-tax treaties decide which country taxes each pension type. | Official tax source pending | Aug 9, 2026 |
How to read these labels: Official requirement restates a rule published by a government authority; Editorial estimate is our 2026 budget model for one retiree; Editorial summary condenses official tax rules; Editorial rating is our 0–10 score. “Checked” is the date our editors last reviewed the figure. Rules change — confirm with the authority before you apply. Full methodology
Related: retirement visas compared · retirement taxes abroad guide · Social Security abroad