Income tax relief limits on pension contributions

Income tax relief on personal pension contributions is limited to an age-related percentage of net relevant earnings, with earnings capped at €115,000 per year.

Age	Limit (% of earnings)
Under 30	15%
30–39	20%
40–49	25%
50–54	30%
55–59	35%
60 and over	40%

Relief applies to the stated percentage of net relevant earnings, subject to the earnings cap. Employer contributions to a PRSA do not count toward the employee's limit (since January 2025, employer PRSA contributions up to 100% of salary do not trigger benefit-in-kind).

How this works in practice is explained in our tax relief guide.

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