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Revenue eBrief No. 141/23

08 June 2023

Treatment of pensions taxable in Ireland in respect of service in OECD and certain other international organisations

Tax and Duty Manual (TDM) Part 04-04-03 ‘Treatment of pensions taxable in Ireland in respect of service in OECD and certain other international organisations’ has been created.

This manual explains the tax treatment of pensions received by retired employees resident in Ireland in respect of service in OECD, including certain other international organisations, and how these pensions are dealt with in accordance with international agreement.

Published: 08 June 2023 Print this page

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