Home   Life events and personal circumstances  

Older persons

  1. Overview
  2. Tax credits for older persons
  3. Disposing of assets and giving gifts and inheritance
  4. Nursing home care
  5. Deposit Interest Retention Tax (DIRT)
  6. Taxable social welfare income
  7. Pay Related Social Insurance (PRSI) and Universal Social Charge (USC)

Taxable social welfare income

Social welfare payments are payments you receive from the Department of Social Protection (DSP).

If you are an older person, you may receive:

  • the Contributory, or Non-Contributory Pension
  • the Widow or Widower's, or Surviving Civil Partner's (Contributory or Non-Contributory) Pension.

You must pay tax on these payments if you are not exempt from tax. You do not pay Pay Related Social Insurance (PRSI) or Universal Social Charge (USC) on social welfare income.

You can find more information about social welfare payments in the taxation of social welfare payments section.

Next: Pay Related Social Insurance (PRSI) and Universal Social Charge (USC)

Published: 04 April 2022 Print this page

Back to homepage Back to top