Taxation of pensions

Taxation of non-residents receiving a pension

All pensions are taxable sources of income in Ireland.

You may be tax resident in a country that has a Double Taxation Agreement with Ireland. If you are, you may be able to claim an exemption or repayment of Irish Income Tax on an Irish pension.

Depending on the Double Taxation Agreement, you may also be able to claim an exemption or repayment of Universal Social Charge (USC).

You must complete a Form IC2. Further guidance on completing Form IC2 is available on the form.

You must complete a Refund of Taxes paid on ARF Distributions if you are a non-resident owner of:

  • Approved Retirement Funds
  • vested Personal Retirement Savings Accounts
  • or
  • vested Pan-European Personal Pension Products.

Next: Tax-exempt pensions

Published: 21 May 2026 Print this page

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