Returning to Ireland from Canada

If you are planning to return to Ireland from Canada, this page can help you prepare by answering some of the most common questions you have about returning home.

Before you open a bank account in Ireland, you need to show:

• Proof of identity (such as a valid passport or driving licence)
• Proof of address (such as a recent utility bill)

As you may not have proof of address until you are back in Ireland it may be difficult to open an Irish bank account. However, some Irish banks now offer options to set up an account before you arrive.

This section includes general tax information. You should contact a financial expert for specific information about your circumstances.

Your Canadian taxes

Your income tax obligations to Canada are based on your residency status.

If you are planning to permanently stay in Ireland, then you may be considered a non-resident of Canada. This applies if you no longer have significant residential ties with Canada and either:

• Live outside Canada throughout the year (except if you were a deemed resident of Canada)
• Stay in Canada for less than 183 days in the tax year

If you are unsure about your residency status for tax purposes, you can ask the Canada Revenue Agency (CRA) complete the Form NR73, Determination of Residency Status (Leaving Canada) (pdf). The form explains where you can return it.

If you have income from Canadian sources

As a non-resident of Canada who has returned to Ireland to live, you only need to pay tax and file a tax return for a given year if you have income from Canadian sources.

Common types of Canadian income that can be taxed include:

• Dividends
• Rental and royalty payments
• Pension payments
• Old age security pension
• Canada Pension Plan and Quebec Pension Plan benefits
• Retiring allowances
• Registered retirement savings plan payments
• Registered retirement income fund payments
• Annuity payments
• Management fees

You may have to pay tax if you carry on a business in Canada or sell or transfer taxable Canadian property.

Read more about this tax obligation on the Government of Canada page about income tax rules that apply to non-residents.

You also need to file a Canadian income tax return for a given year if you want to claim a refund.

The CRA has a non-resident tax calculator to help you check what tax obligations you may have.

Irish taxes

In Ireland, tax is charged as a percentage of your income. The percentage you pay depends on how much you earn.

The first part of your income, up to a certain amount, is taxed at 20%. This is called the standard rate of tax, and the amount it applies to is called the standard rate tax band. The rest of your income is taxed at the higher rate of tax, 40%.

You can see examples of how to calculate your income tax. There is also a table showing the standard rate cut-off points for 2025.

Learn more about how your income tax is calculated.

If you are married or in a civil partnership, it may affect your tax bands and tax reliefs. Read more about taxation of married people and civil partners.

Visit our page on the Irish social welfare system for general information. You can also find out more about specific supports like:

• Disability and illness payments
• Carers' payments
• Payments for unemployed people
• Payments for older and retired people
• Families and children

Personal Public Service (PPS) numbers

When you return to Ireland, you will need a PPS number to access social welfare benefits and many public services. You have to wait until you are back in Ireland to apply for a PPS number.

You may already have a PPS number if you:

• Were born in Ireland from 1971 onwards
• Started work in Ireland after 1979

If you have never had a PPS number before, learn about:

• Documents you will need to apply for a PPS number
• How to apply for a PPS number

Non-resident applications for a PPS number

If you live outside Ireland and need a PPS number to interact with certain specified bodies in Ireland, you can apply for one. For example, if you are a beneficiary under an Irish will, you may need to provide a PPS number.

In these cases, you can contact the Department of Social Protection’s, Client Identity Services (CIS) by:

• Email at cis@welfare.ie
• Telephone 0818 927 999 (or +353 71 9672616, if calling from abroad)

They will send you the forms to request a new PPS. When you have returned these forms, they will write to you with a response.

Getting your Canadian benefits in Ireland

You can receive your benefits from the Canada Pension Plan (CPP) and Quebec Pension Plan (QPP) while you live in Ireland, as long as you meet all the conditions to be eligible.

Old Age Security (OAS) is paid outside Canada if you lived in Canada for at least 20 years after the age of 18. To get OAS benefits outside Canada, you generally need to file an annual tax return reporting your income earned in Ireland. For details, see the Canada Benefits website.

When you have arrived in Ireland and moved into your residence, make sure to contact Service Canada to change your address for correspondence. Doing this will allow future payments of OAS and CPP cheques to be mailed to you in euros.

Transferring private pensions

If conditions are met, Revenue allows pensions from overseas to be transferred to an:

• Approved occupational pension scheme
• Personal Retirement Savings Account (PRSA)
• Buy-out bond (BOB)

For this to happen, the following conditions must be met:

• The transfer happens before pension benefits under the overseas scheme come into payment.
• The scheme member requests the transfer.
• The rules of both the Irish and overseas scheme permit the transfer.
• The trustees or administrator of the transferring scheme comply fully with any transfer rules, regulations, or requirements in the other jurisdiction.
• The Revenue authority in the State from which the transfer is made approves the transfer.

The last 3 points are matters that the Canadian trustee or administrator must confirm to the trustee or administrator of the Irish receiving scheme.

You can read more about how you qualify and apply on gov.ie.

If your Canadian driving licence was issued by the following provinces, then you can exchange it for an Irish license:

• Alberta
• British Columbia
• Manitoba
• New Brunswick
• Newfoundland & Labrador
• Ontario
• Saskatchewan

Not all categories of licences can be exchanged in every case.

You can read more about the specific exchange rules governing each Canadian province on the NDLS website.

What if my licence was not issued by a listed province?

If your licence was issued by a Canadian province or territory not listed above, you will need to apply for an Irish licence. This process involves the following steps:

1. Pass a driver theory test
2. Apply for a learner permit
3. Complete a course of Essential Driver Training (EDT) (see below for important information)
4. Pass your driving test and apply for a full driving licence to drive

The Road Safety Authority (RSA) has introduced a shorter EDT program for foreign licence holders whose full licence is not exchangeable with Ireland.

Learn more about the shortened EDT program with this explainer from the RSA (pdf).

To apply, you need to complete the RSA’s application form for Reduced Essential Driver Training (pdf).

Primary and post-primary education

There are 2 types of primary schools in Ireland:

• Primary schools (often called ‘national schools’)
• Post-primary schools (often called ‘secondary school’)

If you are returning to Ireland with children, learn about the process for enrolling them in:

• Primary school
• Secondary school

Higher and further education

If you are thinking of going to college, you can search the Qualifax website for details on courses. Generally, applications for undergraduate courses in Ireland are made through the Central Applications Office (CAO).

You can find more information in our pages on:

• Application procedures and entry requirements
• Third-level fees
• Tax relief for third-level fees.

If you think you might qualify for a grant to help you pay for college education in Ireland, you can read more about:

• Maintenance grant schemes for students on third-level courses
• Grants and funds available for mature students

While Canada’s Medicare system has individual health care insurance plans for each province and territory, Ireland provides its public health services for the entire State through the Health Service Executive (HSE). Ireland also has private healthcare providers.

Public healthcare services

The HSE delivers health and personal social services through medical professionals and hospitals and through a network of Local Health Offices, health centres, and clinics at the community level.

Many public health services are free of charge, but in some cases, there may be a fee. Sometimes the HSE provides these services directly and sometimes the HSE funds other organisations to provide these services.

You are entitled to use a range of public health services if you have been living in Ireland for at least one year or if you intend to live here for at least one year. This is called being ‘ordinarily resident’ in Ireland. Read more about what the HSE may ask for to check that you are ordinarily resident.

Private healthcare services

Individual health professionals and healthcare companies provide private healthcare services in Ireland. Typically, you pay the full cost of private healthcare services, but you can buy private health insurance to help cover the cost.

You can find which companies offer private health insurance in Ireland and read more about how private health insurance works.

Learn more about how to find a General Practitioner (GP) in Ireland and accessing health services when you return.

Renting

If you plan to rent, you should know what to consider before looking for somewhere to rent in Ireland.

As a tenant, its important to know about your rights and responsibilities when renting in Ireland.

Buying a home in Ireland

There are several steps to buying a home in Ireland. Before you decide to buy, make sure you have done the following:

Find out what you can afford

Make a budget, and include insurance, legal fees, monthly mortgage payments, and stamp duty.

The Competition and Consumer Protection Commission (CCPC) has a budget planner that you can use to see how much you can afford each month.

Read more in our step-by-step guide to buying a home.

Get a solicitor

You will need a solicitor to do conveyancing, which is the legal work involved in buying a house. Since conveyancing charges can vary between solicitors, contact several different solicitors to compare prices.

The Law Society of Ireland has a search tool you can use to find a solicitor near you.

Get mortgage approval

There are different types of mortgages and mortgage providers in Ireland. You should contact several different mortgage providers to find out who can offer you the best deal.

You can also use the CCPC’s mortgage calculator to check what your monthly repayments will be. The amount will depend on:

• The amount you borrow
• How long the mortgage lasts
• The interest rate

Learn more by visiting our pages that explain more about:

• Taking out a mortgage
• How to buy the property you want
• Signing the contract for sale
• Closing the sale
• After the sale is completed

Visit the Returning to Ireland portal for more information as you plan your journey home from Canada.

If you have family members returning with you, visit our pages on residence rights of family members and coming home with children.

Read about returning to Ireland in a crisis if you are coming back under difficult circumstances. Also consider contacting Crosscare Irish Diaspora Support Project if you are looking for support in relation to homelessness and social welfare.