Relief
At your highest (marginal) income tax rate
Most employees get the relief automatically through payroll. People who pay into a PRSA or AVC on their own, or who are self-employed, have to claim it.
Quick facts
- Relief
- At your highest (marginal) income tax rate
- Under 30
- 15% of earnings
- 40-49
- 25% of earnings
- 60 or over
- 40% of earnings
- Earnings cap
- €115,000 per year
- Not covered
- USC and PRSI
Who gets it
You can get relief on contributions to occupational pension schemes, PRSAs, Retirement Annuity Contracts, PEPPs and qualifying overseas plans. This includes Additional Voluntary Contributions (AVCs).
The relief is on income tax only. There is no relief from USC or PRSI for employee pension contributions.
How much you can pay in with relief
Each year you can get relief up to a percentage of your earnings. The percentage rises with age.
Under 30: 15%. 30-39: 20%. 40-49: 25%. 50-54: 30%. 55-59: 35%. 60 or over: 40%.
Revenue's example: an employee who is 42 and earns €40,000 can get relief on up to €10,000 of contributions a year. Earnings above €115,000 a year do not count, however many pensions you pay into.
If you have more than one source of income, the relief only applies against the income the contributions are made from. Your employer's contributions do not use up your own limit.
How to claim it
Check your payslip first
Usually your employer takes the contributions from your pay and gives you the relief there.
Paying in yourself? Use myAccount
Click 'Review your tax for the previous 4 years' under PAYE Services and request a Statement of Liability.
Complete the Income Tax Return
Under 'Your job', select AVCs or PRSAs and enter the details of your policy.
Upload your AVC certificate
To claim AVCs you must submit a copy of the certificate or a detailed receipt with the return.
Self-employed? Use ROS
If you are self-employed, you claim the relief through the Revenue Online Service (ROS).
Things to watch
You can backdate a once-off contribution to last year if you pay it before 31 October. You must also choose to have the relief given for the earlier year by then. Filing through ROS extends these deadlines.
Professional sportspeople and some early-retiring professions can get relief on 30% of net relevant earnings at any age.
There is also a cap on the total value of a pension fund that gets relief, the Standard Fund Threshold. It is €2.2 million, up from €2 million in 2025.
Phone, forms and how long it takes
- Employees: claim in myAccount if your employer does not deduct it
- myAccount
- Self-employed: claim in ROS
- Revenue Online Service (ROS)
From the official pages (revenue.ie), re-checked every night. Numbers and times can change, so check the official page before you send anything.
Common questions
How much pension tax relief can I get in Ireland by age?
Under 30 you get relief on up to 15% of earnings. It rises to 20% at 30-39, 25% at 40-49, 30% at 50-54, 35% at 55-59 and 40% at 60 or over.
Is there a maximum salary for pension tax relief?
Yes. Earnings above €115,000 a year are not counted when working out your limit.
Do AVCs get tax relief?
Yes. AVCs get income tax relief within the same age-related limits. To claim, you submit the certificate or a detailed receipt with your tax return.
Do I get relief from USC and PRSI on pension contributions?
No. Relief for employee pension contributions is from income tax only.
Can I claim relief for last year?
You can pay a once-off contribution before 31 October and choose to have the relief given for the earlier year.