Where should Irish retirees move? Best destinations, taxes and healthcare explained

Most round‑ups of “best places to retire” are written for a UK audience. Irish retirees face a different set of rules on pensions, tax, healthcare and residency. This guide focuses on the Irish position so you can shortlist destinations with open eyes and realistic numbers.

The Irish basics to know before you choose

Your State Pension. The State Pension Contributory can be paid if you live abroad. The State Pension Non‑Contributory is not payable outside Ireland. Treat the State Pension as an income floor, then plan the rest from private pensions, ARFs and other savings.

Irish‑source pensions when you live abroad. Irish pensions are taxable sources of income in Ireland. Double Taxation Agreements decide if your pension is taxed in Ireland, in your new country, or if a credit or exemption applies. Non‑residents who draw ARF income may be able to reclaim Irish PAYE if the treaty gives taxing rights to the country of residence.

Healthcare in the EU and EEA. If you retire to another EU or EEA country and you receive the Irish State Pension, you can usually use an S1 form to register for state healthcare in your new country. EHIC is for short stays, not for moving.

Moving to the UK. The Common Travel Area means Irish citizens can live in the UK with reciprocal rights to work, access healthcare and social security. Tax follows the UK‑Ireland treaty.

Combining contributions. Within the EU, and under Ireland’s bilateral agreements, you may be able to combine social insurance records built up in different countries when claiming state pensions.

Destinations that often work well for Irish retirees

This is not advice. Verify visa rules and tax with local professionals before you commit.

Spain

Spain remains the default for many Irish retirees because it offers a large Irish community, year‑round flights and familiar healthcare pathways. If you are tax resident in Spain, most private pensions are taxed in Spain under the Ireland‑Spain treaty. Healthcare access for Irish State Pension recipients is typically via S1 registration. Spain levies wealth and solidarity taxes in some cases, with regional differences, so take advice if your balance sheet is large. Property purchase costs and recurring municipal taxes should be built into your budget. A reasonable retirement plan here blends euro income with a cash buffer for exchange rate swings if any of your income is non‑euro.

Portugal

Portugal’s old NHR regime for new applicants has ended. Foreign private pensions for new residents are generally taxed at the normal progressive Portuguese rates, with no special 10 percent pension rate. For many Irish retirees Portugal still works due to climate, safety and cost of living outside Lisbon and Porto, but the tax draw is weaker than a few years ago. Healthcare access is via the S1 for State Pension recipients. Check that your planned town has convenient access to hospitals, as distances can be large in rural areas.

Greece

Greece offers a 7 percent flat tax on foreign‑source income for qualifying foreign pensioners for up to 15 years, subject to conditions. That can be compelling if your retirement income is mostly from private pensions and investments. You still need to become Greek tax resident and file returns. The healthcare system varies by island and region, so plan location and private cover accordingly. Currency is euro which simplifies day‑to‑day banking for Irish retirees.

Italy

Italy has a 7 percent flat tax regime for foreign pensioners who relocate to qualifying smaller municipalities in the south for a limited number of years. Lifestyle is the draw, not only tax. Check carefully which towns qualify, the time limit on the regime and how other income is treated. Public healthcare quality is good in many northern regions and variable in the south. Expect a language learning curve for admin and medical appointments.

Cyprus

Cyprus taxes foreign pension income at a flat 5 percent above a small annual threshold, with an option each year to be taxed at normal progressive rates if that is better. The island offers a warm climate, English is widely used in services, and the cost of living outside the main coastal hotspots can be moderate. Healthcare access is improving via the national system, but many retirees keep private cover for speed and choice.

France

France offers top‑tier healthcare and infrastructure. Most private pensions are taxed in France if you are resident there, with social charges in some cases. Property purchase taxes and ongoing local taxes add to costs. Life can be affordable outside Paris and the Riviera, but heating bills and taxation are higher than in southern Europe. For many Irish households, France suits if quality of healthcare and fast travel links home are top priorities.

United Kingdom

Under the Common Travel Area, Ireland and the UK treat each other’s citizens almost as locals. That simplifies residency, access to healthcare and banking. Tax will usually follow UK rules if you are resident there, with the UK‑Ireland treaty eliminating double taxation. Property prices vary widely, and council tax adds a recurring cost. Many Irish retirees value ease of travel to family and cultural familiarity.

Destinations that can work, but need extra care

Malta has English as an official language and a long history with Irish arrivals. Rates and allowances are different to Ireland and some asset classes are taxed in ways that surprise new arrivals, so model carefully. Turkey, Thailand, Mexico and Latin America can offer high quality of life at lower costs, but long‑stay visas, private healthcare, currency volatility and inheritance rules require detailed planning.

Practical checklist for Irish retirees moving abroad

Start with a written plan. List your income sources, expected spending, healthcare route and residency path, then test the tax outcome under the relevant treaty. Build a 12 to 24 month cash buffer in euro, and another in the local currency if you will have non‑euro expenses. Keep at least one Irish bank account and consider how you will receive Irish pension payments in euro, then convert. If you will rent out an Irish property, confirm your Irish tax filing obligations and whether a local agent will withhold tax at source.

If you are moving within the EU or EEA, gather documentation early. You may need proof of pension income, comprehensive health cover until S1 registration is complete, proof of address and background documents. If you are moving outside the EU, check visa routes for retirees and what minimum income or savings thresholds apply.

Finally, test a shortlist with a two to three month stay in each location out of peak season before you commit to a long lease or purchase.

Bottom line and next step

Irish retirees have more choice than ever, but the best destination is the one where the healthcare route is clear, the tax treatment of your pensions is favourable under treaty rules, and day‑to‑day life matches your budget and temperament. If you want a country‑by‑country comparison based on your income mix and goals, contact F J Hanly & Associates and we will build the numbers, map the visa and healthcare steps, and help you land smoothly.

Information only. Not financial advice. Always take local tax and legal advice before acting.