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Taxation of pensions

  1. Overview
  2. Taxation of foreign pensions
  3. Taxation of German social insurance pensions
  4. Taxation of non-residents receiving a pension
  5. Tax-exempt pensions
  6. Taxation of retirement lump-sums
  7. Chargeable excess tax

Tax-exempt pensions

The following pensions are exempt from tax:

  • Wound and disability pensions, and all gratuities granted in respect of wounds or disabilities, under the Army Pensions Acts. This excludes any part of the pension that is not attributable to disability.
  • Military gratuities and demobilisation pay granted to officers of the National Forces or the Defence Forces of Ireland.
  • Pensions and other allowances payable to War of Independence veterans and their families.
  • Magdalene Laundry payments.
  • Foreign occupational and social security pensions that would not be taxable if the recipient lived in the country that granted the pension.

Next: Taxation of retirement lump-sums

Published: 11 October 2023 Print this page

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