Your numbers
Illustrative only — not a guarantee or personal recommendation. It is not an official entitlement, scheme-benefit or tax assessment. Calculator assumptions reviewed 24 September 2026. Assumptions & methodology
Maximum pension contribution for tax relief
Use this calculator to estimate the maximum personal contribution eligible for Income Tax relief in 2026. The result combines the age-related percentage, the €115,000 relevant-earnings cap and personal pension contributions already paid during the year.
Pension tax relief limits by age
Income Tax relief on personal pension contributions is limited by your age and relevant earnings. Your own ordinary pension contributions, AVCs, PRSA contributions, RAC contributions and qualifying PEPP contributions are considered together when working out the personal limit.
| Age in the tax year | Maximum percentage of relevant earnings |
|---|---|
| Under 30 | 15% |
| 30–39 | 20% |
| 40–49 | 25% |
| 50–54 | 30% |
| 55–59 | 35% |
| 60 or over | 40% |
The earnings used for this calculation are capped at €115,000 a year. Relief is against Income Tax at the rate you actually pay; employee contributions do not receive USC or PRSI relief.
Worked example
A 42-year-old with €40,000 of relevant earnings has an age-related limit of 25%, giving a maximum personal contribution of €10,000 for the year. If €4,000 has already been paid through a workplace scheme, the remaining illustrated capacity is €6,000. Actual relief also depends on tax paid and the contribution being made for the relevant source of earnings.
What the calculator includes
- Your age-related percentage.
- The €115,000 relevant-earnings cap.
- Personal pension contributions already paid during the year.
- An illustration at the selected Income Tax rate.
What to confirm before contributing
Check the payment deadline, how relief will be claimed, whether payroll already granted relief, the scheme or product rules, and whether the contribution is affordable. Employer contributions follow different rules and should not be entered as personal contributions in this calculator.
Read the detailed AVC pension guide →
This is a simplified illustration, not a tax return calculation or personal recommendation.
What the age limit measures
The Revenue percentage limits the personal pension contribution eligible for Income Tax relief. It is applied to relevant earnings from the source connected to the contribution, subject to the €115,000 annual earnings ceiling. It does not state how much a person should contribute.
Contributions that share the personal limit
Ordinary employee pension contributions, AVCs, personal PRSA contributions, RAC contributions and qualifying PEPP contributions are considered together where they relate to the same earnings. Employer contributions are not deducted from the employee age-related percentage, although separate employer and benefit rules apply.
Relief is limited to Income Tax
An employee contribution can receive relief at the marginal Income Tax rate actually paid. It does not receive USC or PRSI relief. A calculator result therefore cannot guarantee a refund: sufficient taxable income and tax paid must exist, and payroll may already have granted some relief.
Contribution timing
A qualifying AVC or PRSA AVC paid after the end of a tax year may be elected for the earlier year if payment and the election meet the applicable filing deadline. Revenue states 31 October as the standard date, with the ROS extension where relevant. Confirm the live deadline for the specific return year.
Worked checks
A person aged 42 with €40,000 of relevant earnings has a 25% ceiling, or €10,000. If €4,000 of personal employee contributions has already used that capacity, the remaining mathematical ceiling is €6,000. That does not test affordability, scheme acceptance, investment suitability or the amount of Income Tax available for relief.
Before making a top-up
- Confirm age on the relevant date and the correct earnings source.
- Add all personal pension contributions for that source.
- Check whether payroll already granted relief.
- Confirm product acceptance and payment deadline.
- Retain evidence of payment and the tax election.
- Keep sufficient cash for tax and household needs.
- Review the investment and charges, not only the tax benefit.
Can unused age-related capacity be carried forward?
The ordinary personal contribution ceiling is assessed for the relevant year. A payment after year-end may sometimes be elected back by the deadline, which is different from an unrestricted carry-forward.
Does an employer contribution reduce my personal percentage?
No. It follows separate rules, although overall pension limits and the specific arrangement still matter.