That will depend on where you’re living and what the tax laws are at the time. Generally speaking, because this pension plan is 100% in your name all the way through the plan, when your pension plan pays you back in future it would be treated exactly the same for tax purposes as transferring money between two or your own bank accounts – it’s not “new” money, and wouldn’t be treated as “income” for tax purposes – it’s just like withdrawing money from a savings account. As always, to be 100% sure, check with a local tax specialist who is properly licensed to give advice in your specific location.