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IRS – Tax Information
February 3, 2022

Changes in Taxation of USA Social Security Pensions as a Result of the Ireland/USA Double Taxation Convention, 1997

(Information provided by the Irish Revenue Commissioners)

In 1997 a new double taxation treaty between Ireland and the United States was signed, replacing the existing treaty which was in force since 1951. One of the significant changes in the new treaty was the taxation treatment of U.S. social security pensions. All Irish resident recipients of a U.S. Social Security Pension are now exempt from withholding tax on such pensions in the U.S. However, with effect from 6 April, 1998, all such pensions are liable to tax in Ireland, subject to the normal Irish tax exemption limits applying.

Any Irish resident individuals in receipt of a U.S. Social Security pension should contact their local Inspector of Taxes to ensure that the correct tax treatment is applied to their income.

Copies of the Ireland/U.S. Double Taxation Convention are available on the Revenue website – www.revenue.ie – under Publications/Double Taxation Agreements. Copies may also be purchased from the Government Publications Sale Office, Sun Alliance House, Molesworth Street, Dublin 2 or through any bookseller – price Euro 10.68.