Where you live decides your tax.

Monthly pension: Taxable for US citizens and US residents. You can recover your own contributions tax-free over time; the rest is taxable. Non-resident aliens are not taxed by the US on UNJSPF benefits, because the Fund treats them as non-US income.

Lump sum: Taxable for US persons, with your own contributions recovered tax-free. State tax depends on where you live.

• UNJSPF: Taxation of Benefits (US section)
• UNJSPF National Taxation Guide (2010, outdated)

Checked 2026-10-23

Monthly pension: Taxable for UK residents under normal rules. HMRC says the tax exemption on international organisation salaries does not normally extend to pensions (EU pensions are the one exception).

Lump sum: Not covered by the HMRC page below. Ask an adviser. Some UK advisers say part of the pension may be exempt under the UK-US tax treaty; we have not found an official HMRC source that confirms this.

• HMRC International Manual INTM860780

Checked 2026-10-23

Monthly pension: Taxable at federal, cantonal and communal level once your service ends. The Swiss Mission confirms pensions paid to former officials are not exempt. Your worldwide income and assets must be declared.

Lump sum: The Swiss Mission says capital payments from an international organisation's pension fund are exempt from Swiss tax when paid, while pensions are not. Its page is written for Swiss-national officials; the Geneva tax administration (2016) says the same exemption covers lump sums. Check with the cantonal tax office.

• Swiss Mission: Social and tax rules for Swiss international officials (current)
• Geneva tax administration: Retirement and tax impact (presentation, 2016)

Checked 2026-10-23

Monthly pension: Taxable for French residents under income tax (IR). French tax guidance names UNJSPF (CCPPNU) pensions directly and says pensions from international organisations get no exemption.

Lump sum: The retirees' association AAFI-AFICS reported in 2014 that France had started taxing the lump sum. It also reported that CSG and CRDS social charges do not apply if you are not covered by French social security. Not confirmed with a current official source.

• BOFiP BOI-RSA-PENS-10-10-10-10 (official French tax doctrine)
• AAFI-AFICS Guide to Retirement (2014)

Checked 2026-10-23

Monthly pension: Taxable for Canadian residents, but partly exempt. Under the Canada-US tax treaty, the part that would be tax-free for a US resident (mainly your own contributions) is also tax-free in Canada. The calculation uses US (IRS) rules.

Lump sum: Taxable in Canada according to the 1988 CRA letter. Treaty relief may apply. Ask an adviser.

• CRA letter 5-5161 (1988), via Tax Interpretations
• CAFICS: Partial tax exemption of UNJSPF pensions in Canada
• Northcut v. The King, 2026 TCC 136

Checked 2026-10-23

Monthly pension: Taxable for German residents as a basic pension (Leibrente, section 22 EStG). Only a share is taxed, and the share depends on the year your pension started. An 'opening clause' can lower the tax on part of it.

Lump sum: Not covered by this ruling. Ask an adviser.

• Federal Fiscal Court (BFH), X R 50/14, 5 April 2017

Checked 2026-10-23

Monthly pension: Not yet confirmed for UNJSPF. A 2023 Italian tax ruling says a pension paid by an (unnamed) international organisation with its own pension scheme is fully taxable in Italy. That organisation is not the UNJSPF, so we do not apply it here yet.

Lump sum: Not yet researched.

• Lead only: Agenzia delle Entrate, Risposta 177/2023

Checked 2026-10-23

Monthly pension: Taxable for Spanish residents under personal income tax (IRPF). Spain's central tax tribunal says the UN tax exemption covers salaries only, not pensions. The Supreme Court confirmed this in 2022 and 2023.

Lump sum: Not covered by this ruling. Ask an adviser.

• TEAC resolution 00/01594/2017 (5 April 2018), DYCTEA

Checked 2026-10-23

Monthly pension: Not yet researched. We did not find an official Kenyan source on UNJSPF pensions.

Lump sum: Not yet researched.

No reliable source found yet.

Checked 2026-10-23

Monthly pension: Indian High Courts have held that UNJSPF pensions are exempt, treating them as deferred UN salary (Allahabad High Court 1988; Andhra Pradesh High Court 1995). These are old rulings. We have not found current guidance from the Income Tax Department.

Lump sum: Not yet researched.

• Smt. Usha Shah v. CIT, Allahabad High Court, 1988
• CIT v. Majjidunnisa Begum, Andhra Pradesh High Court, 1995

Checked 2026-10-23

Monthly pension: Not yet researched. Philippine tax guidance we found covers active UN staff, not pensions.

Lump sum: Not yet researched.

No reliable source found yet.

Checked 2026-10-23

Monthly pension: Taxable for Australian residents. The ATO says former international organisation staff get no tax exemption on their pension. You can claim a yearly deduction for your own contributions (the 'undeducted purchase price').

Lump sum: The Australian retirees' association says a UN lump sum is tax-free only if received within 6 months of becoming an Australian tax resident. This is from the association, not the ATO.

• ATO Taxation Ruling TR 2025/1, paragraphs 52 to 58
• ATO myTax: Foreign pensions and annuities
• AAFICS note on UN pensions in Australia

Checked 2026-10-23