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🇮🇪  Retiring in Ireland from the US

What Americans need to know: the visa, how your pensions are taxed, what to do before you leave and every year after.

By the retireacross editorial team · Last reviewed

Visa for Americans

You can visit Ireland without a visa for 90 days (up to 90 days per visit): enough for a trial stay before you apply. To live there you need a residence route:

  • Stamp 0: retiring as a person of independent means: income from 50,000 EUR a year. Official page

With an EU, EEA or Swiss passport (for example a second Irish passport) you need no visa: you register as a resident instead.

Check your figures in the visa checker

Sources: Irish Immigration Service: I want to retire to Ireland (Stamp 0) (checked 2026-10-22) · Lewis Silkin: Stamp 0 for retirees (2025) (checked 2026-10-22) · Ireland (DFA): registering a foreign birth (Irish grandparent) (checked 2026-10-25)

How your pensions are taxed

Ireland is one of the few countries where US Social Security escapes US tax entirely for residents. The US still taxes its citizens on other income; ask an adviser who knows both systems. US government pensions (federal, state or local, such as a teacher's pension) stay taxable only in the US (treaty Article 19), unless you are also an Irish citizen.

  • US Social Security paid to an Irish resident is taxable only in Ireland (treaty Article 18(1)(b)); this rule is excluded from the saving clause, so the US does not tax it even for US citizens.
  • Private pensions are taxable only in Ireland as your country of residence (Article 18(1)(a)), but the US still taxes its citizens on them, with a foreign tax credit.

Sources: US–Ireland income tax treaty (IRS) (checked 2026-10-22) · IRS: US income tax treaties A to Z (checked 2026-10-26)

United States: The US taxes its citizens on worldwide income wherever they live: keep filing a US return each year (automatic extension to 15 June abroad) and the FBAR if your foreign accounts exceed $10,000. Official page

Ireland's own rules: Income tax at 20% and 40%, plus the universal social charge. Residents who are not domiciled in Ireland are taxed on most foreign income only when it is brought (remitted) into Ireland. Capital acquisitions tax (33%) applies to gifts and inheritances above tax-free thresholds; there is no wealth tax.

Before you leave the US

  1. Decide about Medicare Part B (US): Medicare generally does not pay for care outside the US. Keeping Part B costs a monthly premium; dropping it and re-enrolling later means a lifetime penalty and enrolling only from January to March. See our Social Security and Medicare guide before you decide. Official page (from age band 65-74)
  2. Tell Social Security your new address and bank: Social Security keeps paying US citizens in our 20 countries: give them your foreign address and choose direct deposit to a local bank (where available) or a US account. Answer the questionnaire they mail abroad, or payments can stop. Official page (from age band 65-74)
  3. Medicare at 65 while you live abroad (US): Medicare does not pay for care outside the US. When you turn 65 abroad you can delay Part B, but if you enrol later (for example when you come back) you pay a lifetime late-enrolment penalty and can only enrol from January to March. Decide before 65 whether to keep Part B; see our Social Security and Medicare guide. Official page (before State Pension or Social Security age)
  4. Social Security later, from abroad (US): You can claim Social Security from abroad from 62. When you do, give the SSA your foreign address and bank, and answer the questionnaire it mails each year or two, or payments stop. Official page (before State Pension or Social Security age)

Every year, from abroad

  • Answer the Social Security questionnaire abroad (when it arrives (usually May or June)): Social Security mails beneficiaries living abroad a questionnaire (form SSA-7162) every year or every other year, usually in May or June. Return it promptly: if it is not returned after a second mailing, payments are suspended.
  • File your US tax return (Form 1040) (by 15 June when you live abroad): US citizens are taxed on their worldwide income wherever they live, so keep filing a US return every year. Living abroad gives an automatic 2-month extension, to 15 June, without asking (interest still runs from 15 April on tax due). Foreign tax credits or the foreign earned income rules prevent paying twice: ask an adviser who knows both countries.
  • Report your foreign accounts (FBAR) (15 April (automatic extension to 15 October)): If your foreign bank and financial accounts together exceeded $10,000 at any time in the year, file the FBAR (FinCEN Form 114) online through FinCEN's BSA E-Filing System, separately from your tax return. It is due 15 April, with an automatic extension to 15 October.

More for Americans

Rules and figures change and we can make mistakes: confirm with the official source or a licensed advisor before acting.