In short
- The CPP retirement pension can be paid outside Canada with at least one valid contribution.
- Old Age Security continues abroad only if you lived in Canada at least 20 years after 18 (or 20 years combined with a social security agreement country); otherwise it stops after 6 months away.
- The Guaranteed Income Supplement is not payable abroad beyond 6 months.
- Canada withholds 25% non-resident tax on OAS and CPP unless a treaty lowers it: 15% in most of our European and Latin American treaty countries.
This guide is for people who live in Canada now and plan to retire in one of our 20 destinations. It covers the two federal pensions, the Canada Pension Plan (CPP) and Old Age Security (OAS) with its Guaranteed Income Supplement (GIS), and the non-resident tax Canada withholds on them. How your new country taxes you is on each country page. means checked on an official source (Canada.ca, pages dated October 2026).
1. What follows you, and what stops
| Benefit | Paid outside Canada? |
|---|---|
| CPP retirement pension | Yes, anywhere, with at least one valid contribution 1. |
| OAS pension | Yes, only with 20 years or more of residence in Canada since age 18, or 20 years combined with a country that has a social security agreement with Canada 1 2. |
| Guaranteed Income Supplement | No: payable abroad for 6 months only 1. |
The 6-month rule. OAS and GIS "may stop if you're outside of Canada for more than 6 months" when you don't qualify for payments abroad 2. Contact Service Canada before leaving for more than 6 months: it avoids overpayments you would have to pay back 2. If you come back after more than 6 months away, contact them to restart payments 2.
A partial OAS. OAS is earned at 1/40th of the full pension for each year in Canada after 18 3: someone with 25 years gets 25/40ths, and can take it abroad because they pass the 20-year mark.
What to plan for. If you rely on GIS (low incomes) or have fewer than 20 years in Canada after 18, moving abroad cuts your income: check the figures before choosing a destination, and compare budgets with our Can I afford it? tool.
2. Tax Canada withholds once you are a non-resident
As a non-resident, OAS and CPP are taxed at 25% at source unless a tax treaty between Canada and your country reduces or removes it 4. Rates for our destinations listed by Canada.ca:
| Your new country | OAS | CPP pension |
|---|---|---|
| Portugal, Spain, Greece, Malta, Cyprus, Ireland | 15% | 15% |
| Italy | 25% | 15% |
| Croatia | 25% | 25% |
| Mexico, Ecuador, Colombia | 15% | 15% |
| Malaysia | 15% | 15% |
| The Philippines | 25% | 25% |
| France, Costa Rica, Panama, Uruguay, Thailand, Vietnam, Indonesia | Check Canada.ca: 25% unless a treaty lowers it | Same |
Source: Canada.ca, "Lived or living outside Canada: taxes" 4. Check your country on that page before you move: treaties change, and some also exempt the first part of your Canadian pensions.
- No treaty and want less withheld? File form NR5 by 31 October; it is valid for 5 years unless your income changes, and the reduced rate starts the following January 4.
- OAS recovery tax: with a net income over $93,454 (2025) you may have to repay part or all of your OAS; residents of some treaty countries are exempt. Abroad, you file an OAS Return of Income before 30 April each year 4.
3. Before you leave
- [ ] Count your years in Canada after 18: 20 or more keeps OAS abroad 1 2.
- [ ] If you get GIS, plan for it stopping after 6 months away 1.
- [ ] Tell Service Canada before leaving for more than 6 months, and give them your new address and bank details (from abroad, address and banking changes are made by contacting them) 2.
- [ ] Check the withholding rate for your destination and whether an NR5 helps 4.
- [ ] Health cover: check with your province when its coverage ends after you move, and arrange cover that works in your new country (see Health insurance for retirees abroad).
Sources
| Ref | Source | URL | Type |
|---|---|---|---|
| S1 | Canada.ca: Lived or living outside Canada, do you qualify (2026-10-16) | canada.ca | official |
| S2 | Canada.ca: Old Age Security, while receiving OAS (2026-10-08) | canada.ca | official |
| S3 | Canada.ca: Old Age Security, how much you could receive | canada.ca | official |
| S4 | Canada.ca: Lived or living outside Canada, taxes (2026-10-08) | canada.ca | official |