Taxation of pensions
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
- vested Pan-European Personal Pension Products.
Next: Tax-exempt pensions