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Pension Income from Department of Social Security

​Pensioners submitting a tax return are to declare the income from their local pension, together with the other gross income received. With regards to the benefits and allowances issued to Pensioners by the Department of Social Security, the pensioners have to deal directly with the Department of Social Security as specified under the Social Security Act.

Pensioners who continue to work full-time and are thus receiving emoluments from their employer and from the DSS (as pension), must declare both incomes in their tax return, and will be charged at the applicable tax rates. On the other hand, if the pensioner is working part-time, if his/her part time income  does not exceed €10,000 , the normal part-time rules apply. In the case of married taxpayers who both have pension income,  tax may be computed separately using the single rates for married individual, if the pensions arise from past employment.