Under existing tax rules retirement income will be assessable for income tax but it depends on how much you will be getting (e.g. from the state pension and/or private pension annuity income etc.) as to whether or not you will be exempt or not. When are you retiring?
Ah - I see. Well you can check the Revenue website for income tax exemption limits, tax bands and rates etc. as they apply now to see what would be the case if you were retiring today on a specific retirement income. For example a married couple over 65 can earn €40K p.a. without paying any tax.
[broken link removed]
Don't forget that some (or all?) pensions also allow you to take up to 25% of the accumulated fund as a tax free lump sum at retirement.