Returning to Ireland from Australia

If you are returning home to Ireland from Australia, this page covers common questions and other practical matters to make your transition a smooth one. For example, there is information on Irish taxes, how to set up a bank account, and what to do about any Australian pensions you may have.

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

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

This may make it difficult to open an Irish bank account until you are back in Ireland. However, some Irish banks now offer options to set up an account before you arrive.

This section includes general tax information if you get a job when you return to Ireland. You should contact a financial expert for specific information relating to your circumstances.

The Australian Tax Office (ATO) has launched an online platform that lets you ask questions about tax and super issues with other community members. ATO moderators certify answers as correct.

Managing your Australian tax

It’s important to determine if you are an Australian resident for tax purposes. You can use the ATO’s online tool for determining the residency status of people leaving Australia.

If you're an Australian resident for tax purposes, you need to declare all income earned both in Australia and in Ireland on your Australian tax return, even if you have already paid tax on it here in Ireland.

Since Ireland and Australia have a dual tax agreement, you are entitled to a foreign income tax offset (FITO) if the following conditions are met:

• The Irish taxes you have paid must be income tax
• You must have actually paid, or be deemed to have paid, Irish income tax
• The income or gain on which you paid Irish income tax must be included in your assessable income (or your non-assessable non-exempt (NANE) income) for Australian income tax purposes

The Foreign Income Tax Offset (FITO)

You can claim the FITO in your tax return. If the amount is more than $1,000, you must determine your foreign income tax offset limit. The ATO provides a step-by-step guide to help you calculate this amount.

If you have a myGov account linked to the ATO, you can access your account from overseas to:

• Prepare and lodge your tax return
• Manage and check your super
• Manage your contact details and other tax obligations

Taxes in Ireland

In Ireland, the percentage of tax you pay depends on your income. You can see examples of how to calculate income tax and there is also a graph 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.

PPS numbers

When you return to Ireland, you will need a Personal Public Service (PPS) number (sometimes called a ‘PPSN’) to access social welfare benefits and many public services. A PPS number is always 7 numbers followed by either one or 2 letters.

You already have a PPS number if you:

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

If you cannot remember your PPS number, contact the Department of Social Protection.

If you have never had a PPS number before, you must wait until you are back in Ireland to apply for a PPS number. Before you return, learn about which documents you’ll need to apply for a PPS number.

Applying online for a PPS number

You can apply online for a PPS number using MyWelfare.ie if you are living in Ireland and are at least 18 years old. However, you will need to attend an in-person appointment to complete your application.

When you apply online, you need to upload:

• Proof of why you need a PPS number
• Proof of your address
• A copy of your photo identity document (such as a passport, driving licence, or ID card)

If you do not have valid documents, you should provide whatever ID documents you have. Make sure the documents you upload are easy for someone to read.

Applying from outside Ireland

You can apply for a PPS number if you are living outside Ireland and need a PPS number to interact with a specified body in Ireland. For example, if you are a beneficiary under an Irish will, you may need to provide a PPS number before a grant of probate can issue. In these cases, you can contact the Department of Social Protection’s Client Identify Services by:

• Email at cis@welfare.ie
• Telephone: 0818 927 999 (or +353 71 967 2616, if calling from abroad)

You cannot use this service if you are living in Ireland or intend to relocate to Ireland for any period.

You can find more information about applying for a PPS number from outside Ireland on gov.ie.

Australian social security payments in Ireland

Ireland has a social security agreement with Australia that allows people to move between the countries and protect their pension entitlements.

If you have worked in both Ireland and Australia, the rate of pension is determined on a pro-rata basis. This means that each country pays a partial pension based on a formula that uses the contribution record from both countries.

You can find answers to frequently asked questions about the agreement on the Australian Department of Social Services website.

If you are receiving an Australian pension and return to Ireland, Services Australia will pay it into your nominated Irish bank account every 4 weeks. Payments to customers in Ireland are in Euros. Centrelink International Services in Australia handles claims and questions about the agreement.

If you have an Australian driving licence, you can exchange it for an Irish licence. To exchange it, you can:

• Apply online
• Apply in-person at a National Driver Licence Service (NDLS) centre

All Australian licence exchange applications must include a Letter of Entitlement (sometimes called a ‘driver’s statement’). This Letter of Entitlement is a record of your driving history. You can get this from the road traffic authority of the State or Territory that issued your licence.

You can find a contact list for each driver licensing authority in Australia on the embassy website.

If you are exchanging an Australian licence from the following territories, you will be restricted to driving automatic vehicles:

• Australian Capital Territory
• New South Wales
• Northern Territory
• South Australia
• Tasmania
• Victoria (see below)

Make sure that the Letter of Entitlement submitted in support of your application indicates whether you took your driving test in a vehicle with a manual or automatic transmission. If your driving test was taken in an automatic vehicle, you can only drive an automatic vehicle.

If the road traffic authority that issued your licence can provide confirmation that you completed your test on a vehicle with manual transmission, you will not be restricted to driving only automatic vehicles.

Victoria

If you are exchanging your driving licence from the Vic Roads licensing authority, you will need to sign a consent form to allow Vic Roads to release information to the NDLS if required. Please ensure that you complete the Applicant Details and Individual/Organisation sections of the consent form.

Can I exchange my expired licence?

You can exchange your Australian licence up to 1 year after it has expired, and you will need to have a letter of entitlement.

Like in Australia, Ireland has both public and private health services. Ireland provides public healthcare services through the Health Service Executive (HSE).

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.

You are entitled to public health services free of charge or at a reduced cost if:

• You have been living in Ireland for at least a year
• You plan to live here for at least a year

This is called being ‘ordinarily resident’ in Ireland.

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

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.

Learn more about which companies offer private health insurance in Ireland on our page about how private health insurance works.

Renting in Ireland

If you are planning to rent, you can find out what to consider before looking for somewhere to rent in Ireland.

Learn more about your rights and responsibilities when renting in Ireland.

Buying a home in Ireland

There are several steps in the process of buying a home in Ireland. Before choosing 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

Read more about taking out a mortgage.

The Irish education system includes:

• Primary school
• Post-primary school

If you will be returning home to Ireland with children, read about the process for enrolling them in primary and secondary school.

Before beginning the process, it will be helpful to familiarize yourself with how schools in Ireland admit students.

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, you can read more about:

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

Visit the Returning to Ireland portal for more information on how to plan your journey.

If you are returning with family members, visit our pages on:

• Residence rights of family members
• Coming home with children