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Tax relief on pension contributions

  1. Overview
  2. Tax relief limits on pension contributions
  3. Contributions paid to a PRSA for AVC purposes
  4. How to claim the tax relief

Overview

You can get Income Tax relief against earnings from your employment for your pension contributions (including Additional Voluntary Contributions (AVCs). Pension contributions to the following pension plans may qualify for tax relief:

  • occupational pension schemes
  • Personal Retirement Savings Accounts (PRSAs)
  • Retirement Annuity Contracts (RACs)
  • Pan-European Personal Pension Products (PEPPs)
  • and
  • qualifying overseas plans.

This is subject to the limits outlined on the next page. Income Tax relief is given at your ‘marginal’ (highest) tax rate. There is no relief from Universal Social Charge (USC) or Pay Related Social Insurance (PRSI) for employee pension contributions.

Next: Tax relief limits on pension contributions

Published: 29 February 2024 Print this page

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