Taxation of Social Welfare Payments

Generally in Ireland all income is subject to taxation. However certain social welfare benefits are not taxable. The following table provides a useful guide to the tax status of various benefits.

Social assistance payments

Jobseeker's Allowance	Not taxable
Pre-Retirement Allowance	Not taxable
Farm Assist	Not taxable
Widow’s, Widower’s or Surviving Civil Partner's (Non-Contributory) Pension	Taxable
Guardian's Payment (Non-Contributory)	Taxable
Carer's Allowance	Taxable
Supplementary Welfare Allowance	Not taxable
State Pension (Non-Contributory)	Taxable
Blind Pension	Taxable
Disability Allowance	Not taxable
Deserted Wife’s Allowance	Taxable
One-Parent Family Payment	Taxable

Social insurance payments

Illness Benefit	Taxable (first six weeks excluded)
Maternity Benefit	Not taxable
Adoptive Benefit	Not taxable
Health and Safety Benefit	Not taxable
Invalidity Pension	Taxable
State Pension (Transition)	Taxable
Jobseeker's Benefit and Short-Term Enterprise Allowance	Taxable (first €13 per week excluded)
Jobseeker's Benefit (paid to systematic short-term workers)	Not taxable
Widow’s, Widower’s or Surviving Civil Partner's (Contributory) Pension	Taxable
Guardian's Payment (Contributory)	Taxable
Deserted Wife's Benefit	Taxable
Carer's Benefit	Taxable
State Pension (Contributory)	Taxable
Disablement Pension	Taxable
Constant Attendance Allowance (payable with Disablement Pension)	Taxable
Injury Benefit	Taxable
Death Benefit Pension	Taxable