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Pension & AVC tax relief calculator (Ireland)

See how much you can put into your pension tax-free — and what it really costs you.

AVC / Pension Relief

See how much you can put into your pension tax-free — and what it really costs you.

Your age-based limit is 20% of income (capped at €115,000 of earnings).
Your maximum tax-relievable contribution
€12,000
Max tax-relievable€12,000
Your marginal rate40%
Tax relief you'd get€4,800
Real cost to you€7,200
Every €100 into your pension really costs you about €60.
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Estimates based on Revenue.ie 2026 tax-year rates and simplified rules — for guidance only, not personal tax advice. Your exact position can differ. Get an exact figure from us →

How this is calculated

Pension contributions get tax relief at your marginal (highest) rate of income tax — 20% or 40%. So a €100 contribution can cost a higher-rate taxpayer just €60 after relief. Relief is capped as a percentage of earnings that rises with age, from 15% under 30 up to 40% at 60 and over, and only the first €115,000 of earnings counts. AVCs (Additional Voluntary Contributions) let you top up an occupational pension up to that limit. The calculator shows your age-based limit, the relief you'd receive and the real net cost.

Questions people ask

How much can I put into a pension tax-free in Ireland?

Between 15% and 40% of earnings depending on age, on up to €115,000 of income. The calculator shows your personal limit.

Do I get pension tax relief at 40%?

You get relief at your marginal rate — if you pay income tax at 40%, a €1,000 contribution costs you €600.

Does the age limit change during the year?

The percentage that applies is set by your age in the tax year — 15% under 30, 20% from 30, 25% from 40, 30% from 50, 35% from 55 and 40% from 60.

Can I still contribute for last year?

Backdating a contribution to an earlier tax year is possible within Revenue's deadlines. [VERIFY: revenue.ie]

Rates last updated: July 2026 · Source: Revenue.ie · How we verify our figures

Read the detail

AVC and Pension Tax Relief in Ireland: How Much Can You Actually Save? explains the rules behind this number.

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