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Pensions and tax

  1. Overview
  2. Tax relief for pension contributions
  3. Taxation of Department of Social Protection pensions
  4. Taxation of private pensions
  5. Taxation of foreign pensions
  6. German social insurance pension
  7. Tax-exempt pensions
  8. Taxation of non-residents receiving a pension

Taxation of Department of Social Protection pensions

Note

To enquire about State pensions or Pay Related Social Insurance (PRSI) contributions, please contact the Department of Social Protection (DSP).

Social welfare pensions paid by the DSP are liable to Income Tax. They are not liable to Universal Social Charge (USC) or PRSI. The DSP gives Revenue information on the taxable amount of these pensions.

Please note, the DSP do not give Revenue information regarding the following pensions:

  • Blind Pension
  • Death Benefit Pension
  • Widower's or Surviving Civil Partner's Non-Contributory Pension.

How the tax on social welfare pensions is collected depends on whether you are a Pay As You Earn (PAYE) taxpayer or self-employed.

PAYE taxpayer

We reduce the annual tax credits and rate band on your Tax Credit Certificate (TCC) to take account of the pension.

Self-employed

You must include details of any social welfare payments on your Income Tax Return (Form 11). You need to pay the tax due when making your annual Income Tax payment.

Next: Taxation of private pensions

Published: 11 July 2022 Print this page

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