Pay
Working for the United Nations while living in Ireland: what is taxed
Last updated 16 October 2026
Salaries the United Nations and its specialised agencies pay serving officials are free of Irish income tax and USC. Their pensions are taxable.
Income from the United Nations (UN) is normally foreign income for an Irish resident, taxed under Schedule D Case III (the rules for foreign income). But Irish law gives UN officials a specific exemption, under the Diplomatic Relations and Immunities Act 1967.
What is exempt
- salaries and emoluments paid by the United Nations to its serving officials who are resident in Ireland
- salaries and emoluments paid by a UN specialised agency to its serving officials resident here
The exemption covers income tax and the Universal Social Charge. The specialised agencies covered are listed in section 16 of the 1967 Act, on the Irish Statute Book.
What is not
- Pensions: a pension paid by the UN or a specialised agency to someone living in Ireland is taxable in the normal way. Revenue's view is that this applies even if the person is still a serving official; their pay for current duties stays exempt.
- Former officials: the exemption is for serving officials only.
- Other income: rent, investment income, a spouse's income and any other job are taxed as usual.
Your tax return
If you have other income, such as a UN pension, rent or investments, you may need to file a return. See Form 11 or Form 12. Revenue's manual also notes a point on section 1032 of the Taxes Consolidation Act. Where an official claims relief under it, exempt UN salary is left out of 'total income'.
Residence matters
The question of whether you are Irish resident still decides whether Ireland can tax your other income. If you move here to work for an agency, see moving to Ireland for the residence tests.
Practical points
- Keep your appointment letter and pay statements to show the income is from the UN or a specialised agency.
- When you retire, plan for tax on the UN pension: it is foreign income, so it is usually dealt with through self-assessment.
- If you have overpaid on other income, you can claim a refund for up to four years back: see refunds after the year ends.
Work it out
Sources
- Revenue: Tax rates, bands and reliefs (checked 25/10/2026)
General information, not tax advice. HeyPenny is not a tax agent.