Pensions
Tax on a foreign pension if you live in Ireland
Last updated 16 October 2026
UK, US and other foreign pensions are usually taxed in Ireland: income tax and USC, but no PRSI. Foreign State pensions are free of USC.
If you are tax resident in Ireland, a pension paid from abroad is generally taxable here like any other income. That includes UK and US company pensions, personal pensions and foreign State pensions.
What is charged
| Type of foreign pension | Income tax | USC | PRSI |
|---|---|---|---|
| Company or personal pension | Yes | Yes | No |
| Foreign State pension | Yes | No | No |
Some foreign pensions aren't taxable in Ireland at all. One example is a foreign work or social security pension that wouldn't be taxable if you lived in the country that pays it.
Tax treaties
Ireland's double taxation agreements decide which country taxes a pension. Under most of them, private pensions are taxed where you live, so in Ireland. Pensions paid by a government to its former employees are usually taxed only in that country. Check the agreement with the paying country.
How you pay it
- If you have PAYE income (a job or an Irish pension), tell Revenue about the foreign pension. Your tax credits and rate band are reduced so the tax is collected through your other income.
- Otherwise, include it on a Form 11 each year and pay with your annual income tax. The 2025 Form 11 has a line for foreign pensions (302).
An example
A single person aged 70 with a UK company pension of €12,000.00 and the full Irish State Pension in 2026:
| UK company pension | €12,000.00 |
| Irish State Pension | €15,563.60 |
| Income tax, after the personal, employee and age credits | (€1,267.72) |
| USC on the UK pension only | -€0.00 |
| Left after tax | €26,295.88 |
The employee tax credit is given here because the Irish State Pension counts as PAYE-type income. USC applies to the UK pension because it is over €13,000; a smaller pension, under that amount, would have no USC.
Revenue explains the rules on its page on taxation of foreign pensions. Lump sums from foreign pensions are taxed like Irish ones and go on your return too.
Work it out
Sources
- Citizens Information: Taxation of pensions (occupational pensions: income tax and USC, no PRSI; social welfare pensions: income tax only) (checked 16/10/2026)
- Revenue: Exemption limits for people aged 65 or over (€18,000 single, €36,000 married) (checked 25/10/2026)
- Revenue: Marginal relief: tax limited to 40% of income above the exemption limit (checked 25/10/2026)
- Revenue: Employee Tax Credit (available on occupational pensions and Department of Social Protection income) (checked 16/10/2026)
- Revenue: Taxation of retirement lump sums (€200,000 tax-free, 20% to €500,000) (checked 25/10/2026)
- Revenue: Form 11 2025: Tax Return and Self-Assessment (checked 24/10/2026)
General information, not tax advice. HeyPenny is not a tax agent.