Your Tax Guide to
Pension Relief in Ireland

Pension tax relief is income tax relief on qualifying pension contributions. It’s generally available where you have relevant earnings and make approved contributions (subject to limits)

Revenue apply income tax relief at your marginal (highest) tax rate (commonly 20% or 40%), subject to the relief limits.

For employee pension contributions, Revenue state there is no relief from USC or PRSI.

Relief can apply to qualifying contributions to approved arrangements such as PRSAs and other pension products, within Revenue limits. (Your scheme/provider type matters, and different products have different rules.)

• Under 30: 15%
• 30–39: 20%
• 40–49: 25%
• 50–54: 30%
• 55–59: 35%
• 60+: 40%

Revenue cap the earnings used for calculating relief at €115,000 per year.

If your contributions are made via payroll deductions, relief is typically applied through payroll (your taxable pay is reduced for income tax purposes), subject to the limits. Revenue’s guidance explains relief is given at the marginal rate within limits.

If relief hasn’t been applied through payroll, you generally claim via Revenue (PAYE via myAccount; self-assessed via ROS/Form 11). Revenue’s pages set out the relief system and limits; the claim route depends on your tax profile.

Yes - Revenue say you may make a once-off (“special”) PRSA AVC contribution after the end of a tax year, but it must be done before the following 31 October. You can also choose to have relief allowed in the earlier tax year, and that choice must also be made by 31 October. (ROS users get extended deadlines.)

Revenue’s four-year rule limits how far back you can claim refunds/reviews: you can only claim for the last four years (e.g., claims for 2022 must be made by 31 December 2026).

Keep pension certificates/provider statements and proof of payment. Revenue may request evidence, and having clear documents helps support the claim (especially for non-payroll contributions).

Revenue’s limits mean relief is only available up to your age-related percentage limit (and within the earnings cap). Amounts above that may not qualify for income tax relief in that year.

PRSA AVCs have a specific Revenue rule allowing a once-off contribution after year-end, with the option to have relief allowed in the earlier year, subject to the 31 October deadline (with ROS extensions).

Often yes, provided you’re within Revenue’s rules and time limits. If relief wasn’t applied through payroll, you may still be able to claim via Revenue, but any refund/review is subject to the four-year rule.