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Pensions and tax

  1. Overview
  2. Tax relief for pension contributions
  3. Taxation of Department of Social Protection pensions
  4. Taxation of private pensions
  5. Taxation of foreign pensions
  6. German social insurance pension
  7. Tax-exempt pensions
  8. Taxation of non-residents receiving a pension

Tax-exempt pensions

These pensions are exempt from tax:

  • Wound and disability pensions and all gratuities granted in respect of wounds or disabilities under the Army Pensions Acts. Except any part of the pension that is not attributable to disability. 
  • Military gratuities and demobilisation pay granted to officers of the National Forces or the Defence Forces of Ireland
  • Pensions and other allowances payable to War of Independence veterans and their families
  • Magdalene Laundry payments
  • Foreign occupational and social security pensions that would not be taxable if the recipient lived in the country that granted the pension.

Next: Taxation of non-residents receiving a pension

Published: 11 July 2022 Print this page

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