Taxation of pensions

Taxation of foreign pensions

In general, foreign pensions (including United Kingdom and United States pensions) are taxable sources of income in Ireland. They are liable to Income Tax and Universal Social Charge (USC), but not Pay Related Social Insurance (PRSI).

How is the tax on foreign pensions collected?

If you are a Pay As You Earn (PAYE) taxpayer, you must tell Revenue if you are receiving a foreign pension. We will reduce the annual tax credits and rate band on your Tax Credit Certificate to take account of it.

If you are self-employed, you must include details of the pension on your Income Tax Return (Form 11). You must pay the tax due when making your annual Income Tax payment.


Foreign State pensions are not liable to USC.

Some foreign pensions are not taxable in Ireland. For example, foreign occupational and social security pensions which would not be taxable if the recipient lived in the country that granted the pension.

Next: Taxation of German social insurance pensions