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Is my UK pension taxed in Ireland?
A UK workplace pension paid to someone living in Ireland is taxed only in Ireland, with income tax and USC but no PRSI; the UK State Pension is taxed in Ireland without USC. UK government service pensions are the exception: taxed only in the UK unless you are an Irish national. A first UK pension lump sum is tax-free in Ireland up to €200,000: €150,000 costs €0, €300,000 costs €20,000.
Irish and foreign pension lump sums count towards the same €200,000.
Taxed in
- A pension for past employment, or an annuity, paid to an Irish resident is taxable only in Ireland (Ireland-UK treaty, Article 17(1)). Income tax and USC apply; PRSI does not.
UK side: Ask HMRC to stop UK tax at source with form Ireland-Individual (the Irish tax office certifies your residence first), and claim back any UK tax already taken for open years.
This shows what the published rules give for the figures you enter. It is general information, not advice, and it cannot see your records. Revenue and HMRC decide how your pension is taxed.
The lump sum rules, worked
- First lump sum €150,000: within the €200,000 lifetime limit, so €0.
- First lump sum €300,000: €200,000 tax-free, €100,000 at 20% = €20,000.
- First lump sum €800,000: €200,000 tax-free, €300,000 at 20%, €300,000 at 40% (plus USC) = €180,000 income tax, as in Revenue’s own example.
What people get wrong
- Paying tax twice. Without form Ireland-Individual, HMRC may keep taxing a workplace pension that the treaty taxes only in Ireland: claim relief at source.
- Treating every public-sector pension the same. Government service pensions follow Article 18, not Article 17: taxed in the UK unless you are an Irish national.
- Charging USC on the UK State Pension. Foreign State pensions are not liable to USC.
Frequently asked questions
Is my UK pension taxed in Ireland?
Yes, if you live in Ireland: Revenue says foreign pensions, including UK pensions, are taxable and liable to income tax and USC (not PRSI). The UK State Pension is not liable to USC. The exception is a UK government service pension (for work for the UK government or a local council, such as the civil service or armed forces), taxed only in the UK unless you are an Irish national. If you are not sure which kind yours is, ask the scheme.
Will the UK still take tax off?
It can, until HMRC is told you live in Ireland. Form Ireland-Individual asks HMRC to apply relief at source: the Irish tax office certifies your residence, then HMRC stops UK tax, and you can claim back UK tax taken for open years.
Is a UK pension lump sum taxed in Ireland?
From 2023 a foreign pension lump sum is tax-free in Ireland up to a lifetime €200,000 (counting Irish lump sums since 7 December 2005), taxed at 20% from €200,000 to €500,000 and at 40% plus USC above. A first lump sum of €300,000 costs €20,000; €800,000 costs €180,000.
Do I pay USC on my UK pension?
On a UK workplace or private pension, yes, at the normal rates, unless your total income is €13,000 or less. On the UK State Pension, no: foreign State pensions are not liable to USC.
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Cite or link to this calculator
DecisionsCalc (2026). Is My UK Pension Taxed in Ireland? State, Workplace, Government Pensions and Lump Sums. https://decisionscalc.com/tools/uk-pension-taxed-in-ireland/
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