Your numbers
Illustrative only — not a guarantee, tax calculation or personal recommendation. Last reviewed 21 September 2026. Assumptions & methodology
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 →
Reviewed 22 September 2026. This is a simplified illustration, not a tax return calculation or personal recommendation.
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