Pensions and tax

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