Pensions and retirement / deduction

Pension contributions, AVCs and PRSAs: tax relief explained

Contributions to an occupational pension, PRSA, RAC or AVC qualify for Income Tax relief at your highest rate, within age-related limits (from 15% of earnings under 30 to 40% at 60 and over) on earnings up to 115,000 euro. Employer payroll deductions already get relief at source. Contributions you make yourself must be claimed.

Written by PAYEWise editorial team, plain-English tax writers working from Revenue sources. Tax review: pending appointment of a named tax-qualified reviewer. Reviewed 28 October 2026.

Who qualifies

You have relevant earnings (employment or self-employment income).
The contribution is within the age-related percentage limit and the earnings cap.

Exclusions and pitfalls

applies to only, not or .
Contributions above the limit can be carried forward but not relieved in the year.

How to claim, step by step

Payroll deductions: nothing to do; relief is given at source.
Own contributions: myAccount > PAYE Services > Claim tax credits > Your job > PRSA / AVC / RAC and enter the amount.
Self-assessed: enter in the Pension panel of Form 11.

This checker provides guidance from your answers. Revenue decides whether a claim is accepted. You can claim directly for free using myAccount.

Documents to keep

Pension provider contribution certificate

Worked examples

AVC paid personally qualifies

Age 45, earnings 50,000 euro, limit 25% = 12,500 euro.
AVC of 5,000 euro is within the limit; tax saving at 40% = 2,000 euro.

PRSA at 20% qualifies

Earnings 30,000 euro taxed entirely at 20%; a 2,000 euro PRSA saves 400 euro.

Over the limit does not qualify

Age 28, earnings 40,000 euro, limit 15% = 6,000 euro. A contribution of 9,000 euro gets relief on 6,000 euro only this year.

All examples use hypothetical people and figures.

Frequently asked

What are the age limits?

Under 30: 15%. 30-39: 20%. 40-49: 25%. 50-54: 30%. 55-59: 35%. 60 and over: 40%. Of relevant earnings up to 115,000 euro.

Terms used here

Next steps

Sources and review

R20Pension contributions: tax reliefofficialchecked 2026-10-28

Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.

Do it

Claim through Revenue (free)

Priority P0. Reviewed 2026-10-28.

Pension contributions, AVCs and PRSAs: tax relief explained

How to claim, step by step

Payroll deductions: nothing to do; relief is given at source.

Own contributions: myAccount > PAYE Services > Claim tax credits > Your job > PRSA / AVC / RAC and enter the amount.

Self-assessed: enter in the Pension panel of Form 11.

This checker provides guidance from your answers. Revenue decides whether a claim is accepted. You can claim directly for free using myAccount.

Worked examples

AVC paid personally qualifies

Age 45, earnings 50,000 euro, limit 25% = 12,500 euro.
AVC of 5,000 euro is within the limit; tax saving at 40% = 2,000 euro.

PRSA at 20% qualifies

Earnings 30,000 euro taxed entirely at 20%; a 2,000 euro PRSA saves 400 euro.

Over the limit does not qualify

Age 28, earnings 40,000 euro, limit 15% = 6,000 euro. A contribution of 9,000 euro gets relief on 6,000 euro only this year.

All examples use hypothetical people and figures.

Next steps

Sources and review

R20Pension contributions: tax reliefofficialchecked 2026-10-28

Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.