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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

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 tax on an Irish pension.

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: 11 October 2023 Print this page

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