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.