Leaving Ireland

If you have retired and are moving abroad

Private sector Irish occupational pension

You may be receiving an Irish occupational pension from a private sector employer. If so, your pension will be taxed in the country that you are tax resident in if you are both:

• non-resident in Ireland for tax purposes
• resident in a country which has a Double Taxation Agreement with Ireland.

You can request a PAYE Exclusion Order which would result in no Irish tax being deducted.

You may be resident in a country with which Ireland does not have a Double Taxation Agreement. If so, your pension will continue to be taxed in Ireland.

Irish public sector pension

You may be receiving an Irish pension from the Government or a local authority. In general, this pension is taxed in Ireland regardless of your residence status. Refer to the Government Services article of the Double Taxation Agreement between Ireland and the country you intend to be resident in.

Approved Retirement Fund (ARF) and vested Personal Retirement Savings Accounts (PRSA)

ARFs and vested PRSAs are post-retirement investment funds. If you withdraw money from either, you will be charged tax at source regardless of your residence status. PAYE exclusion orders are not issued in respect of these funds.

Irish State Pensions and foreign State Pensions

Irish State Pensions and foreign State Pensions are taxed by the country that you are resident in.

Next: Split-year treatment in your year of departure