Taxation of Benefits

The UNJSPF does not maintain official information on national tax legislation since beneficiaries reside in over 180 countries. However, the Office of Legal Affairs of the United Nations has created a Tax Guide which is available on this page under the resources column on the right side. The guide was prepared in 2010 and has not been updated since.


Am I liable for taxes on my monthly benefit?

Each country determines, based on its own relevant national tax legislation and policies, whether and to what extent UNJSPF pensions are subject to national taxation. The UNJSPF makes no tax reimbursements to its beneficiaries under any circumstances. Any reimbursement of national income taxes that may be payable on certain UNJSPF benefits is done by the former employing organization.

What do I do if I need a certificate from the UNJSPF for the tax authorities in my country of residence?

You should write and request a statement of benefits paid for the tax year in question. Once you have requested that statement, the UNJSPF will automatically send you the required information each year, usually one month following the end of the relevant fiscal year.

How do I calculate the amount of my own contributions? And those of my former employing organization?

Information on your own contributions and those of your former employing organization (i.e. at twice the total of your contributions) is provided to you in the benefit entitlement letter that is sent to you as soon as your first benefit payment has been processed. It is important that you keep that letter and the information that it contains. If you should misplace the letter, you may request a copy of the letter to be sent to you.

Can the UNJSPF help me calculate my taxes?

General principles of taxation of UNJSPF benefits (US only section)

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