Standard Fund Threshold (SFT)

The Standard Fund Threshold (SFT) is the lifetime limit on the total pension fund that benefits from tax relief. Benefits drawn above it incur chargeable excess tax at 40%.

From 2030 the SFT is expected to be adjusted in line with average earnings growth. Pension benefits above the SFT are liable to chargeable excess tax at 40%.

Source: Revenue Commissioners. Last verified against the source on 2026-06-12. Figures can change — the source link is authoritative.