Returning to Ireland from New Zealand

If you have been living in New Zealand and are coming back to Ireland, this page can help you plan your journey. This page covers a range of topics, from bank accounts and taxation in Ireland to housing and education.

Before opening 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 covers general tax information for both New Zealand and Ireland. You should contact a financial expert for specific information relating to your circumstances as you plan your return.

Managing your New Zealand taxes

In most cases, you will be tax resident in New Zealand before you return to Ireland.

If you are unsure about your tax residency status, Inland Revenue has a tax residence questionnaire (IR886) (pdf) you can fill out with your details and submit to them. Inland Revenue will then provide you with a written reply confirming your tax residency status.

Inland Revenue also has a guide to New Zealand tax residence (IR292) (pdf) that you can consult.

Do I need to file a tax return?

Even if you will no longer be a tax resident and won’t be receiving income from New Zealand from the date that you leave for Ireland, you may still need to complete an Individual income tax return (IR3) up to the date of your departure.

More details are available from Inland Revenue’s Non-resident income tax guide (IR3NRG) (pdf). Inland Revenue also has information on what you will need to do when leaving New Zealand

Ireland and New Zealand have a double taxation agreement. This means that, in most cases, income you earn from a job in Ireland will not be taxed in New Zealand.

You can read more about double taxation agreements on the Inland Revenue website.

Taxes in Ireland

In Ireland, the amount of tax you pay depends on how much you earn. You can see our 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 to access social welfare benefits and many public services. A PPS number (sometimes referred to as a ‘PPSN’) 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. You will need to attend an in-person appointment to complete your application.

When you apply online, you will need to upload:

• Proof of why you need a PPS number
• Proof of your address
• A copy of your photo identity document (passport, driving licence, ID card and so on). If you do not have valid documents, you should provide whatever ID documents that you do have

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 for a PPS number 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 of time.

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

Your New Zealand social security benefits in Ireland

New Zealand and Ireland have a social security agreement.

This means:

• Some benefits and pensions from New Zealand can be paid out while you live in Ireland
• You may be able to use your time living in New Zealand to help meet the criteria for some Irish benefits and pensions.

These are the benefits and pensions covered by the social security agreement:

• New Zealand Superannuation
• Veteran's Pension
• Supported Living Payment (health condition, injury, disability, or blind or visually impaired)
• Sole Parent Support for widows and widowers
• Orphan's Benefit

How do I apply for New Zealand benefits and pensions?

At least four weeks before leaving New Zealand, you should call Senior Services to arrange an interview.

At the interview, you (and your partner) will complete an application form that includes details of your periods of residence in New Zealand. This will help Work and Income (a part of the Ministry of Social Development) determine how much you should be paid.

These are the things you need to take to the interview:

• Your passport
• Another form of identification (like a driver license, birth certificate, or marriage certificate)
• Your travel itinerary or tickets
• Your New Zealand or overseas bank account details that you want your payments made to
• Any documentation that shows your intent to live in Ireland
• Any other information you think would be helpful

You may need to take additional items depending on your situation. You can check on this when calling to arrange an interview.

If you have a car (class 1) or motorcycle (class 6) licence from New Zealand, you can exchange it for an Irish licence when you are back.

To exchange the licence, you will need to make an application either:

• Online
• In-person at a National Driver Licence Service (NDLS) centre

If you have a class 1 licence, but the New Zealand authorities cannot confirm whether the first stage test was taken in an automatic or manual vehicle, you will be restricted to driving only automatic vehicles.

Read our page about importing your vehicle to Ireland if you have a car you would like to bring back with you.

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

Public healthcare services

The HSE provides 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.

General practitioners (GPs)

General practitioners (GPs) are family doctors and are often the first doctor people will see about a health problem. Most GPs in Ireland are private practitioners, but the majority also provide services for the HSE.

GPs provide referrals to more specialised doctors called consultants. You cannot see a consultant for the first time without a referral from a GP.

You can find a GP in your area with HSE Service Finder Map. Some GPs will also arrange home visits.

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 involved 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

While you are looking for a property, you should hire a solicitor to do the conveyancing. Conveyancing is the legal work involved in buying or selling property. Conveyancing charges can vary between solicitors, so it is worth contacting several solicitors to compare prices.

You can use the Law Society’s website to find a solicitor in your area.

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 are returning 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 about 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 student

Visit our Returning to Ireland portal for more information to help plan your journey.

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

• Residence rights of family members
• Coming home with children