--- title: "Is My UK Pension Taxed in Ireland? State, Workplace, Government Pensions and Lump Sums" url: https://decisionscalc.com/tools/uk-pension-taxed-in-ireland/ description: "Living in Ireland with a UK pension? Where it is taxed, whether USC applies, how to stop UK tax, and the Irish tax on a UK lump sum (€200,000 tax-free)." publisher: DecisionsCalc note: General information, not financial, tax or legal advice. Figures name their source and the date they were read. --- [IE · figures checked 13 Nov 2026](https://decisionscalc.com/methodology/) [How we check figures](https://decisionscalc.com/editorial-standards/) [Corrections log](https://decisionscalc.com/editorial-standards/#corrections-log) [Report an error](mailto:hello@decisionscalc.com?subject=Possible%20error%20on%20%2Ftools%2Fuk-pension-taxed-in-ireland%2F) Pensions · Ireland and the UK # 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. **Sources, read 13 November 2026:** Revenue: [foreign pensions](https://www.revenue.ie/en/jobs-and-pensions/pension/private/foreign-pensions.aspx) and Tax and Duty Manual 07-01-09A (foreign lump sums, s.200A); the [Ireland-UK double taxation convention](https://www.gov.uk/government/publications/ireland-tax-treaties/1976-uk-ireland-double-taxation-convention-as-amended-by-the-1998-protocol-in-force) (Articles 17 and 18); GOV.UK [form Ireland-Individual](https://www.gov.uk/government/publications/double-taxation-united-kingdomireland-si-1976-number-2151-and-protocols-form-ireland-individual). Whether a particular UK scheme counts as a foreign pension arrangement for the lump sum rules depends on the scheme. 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. ## Related - [UK voluntary National Insurance from abroad](https://decisionscalc.com/tools/uk-voluntary-ni-abroad-calculator/) · [Irish State Pension with years abroad](https://decisionscalc.com/tools/ireland-state-pension-years-abroad-calculator/) - [Can I retire at 60? (Ireland)](https://decisionscalc.com/tools/ireland-retirement-calculator/) · [UK State Pension from Ireland and abroad](https://decisionscalc.com/articles/uk-state-pension-from-abroad/) 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/ You are welcome to quote our figures with a link. Each figure on the page names its official source and the date we checked it. ## Get an email when Irish rules change Tax bands, allowances and benefit rates change every year. We email you when a rule our Irish calculators use changes, usually a few times a year. Confirm by email; unsubscribe in one click. Was this page useful? **Report a wrong figure or missing information**