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
  • or
  • vested Pan-European Personal Pension Products.

Next: Tax-exempt pensions