What are the age-related limits?

You get income tax relief on payments up to a share of your earnings. It's 15% under 30, 20% in your 30s and 25% in your 40s. Then 30% at 50 to 54, 35% at 55 to 59 and 40% from 60. Earnings above €115,000 a year are ignored.

Can I backdate a pension contribution?

Yes. A payment you make yourself by 31 October can count for the year before, if you claim it on that year's return. For 2025, pay by 31 October 2026.

How do I claim relief on a pension I pay myself?

Employees claim in myAccount: fill in an Income Tax Return for the year and enter the payments under 'Your job'. Self-employed people enter them on Form 11, line 508. Keep the provider's certificate.

Pensions

Pension contribution limits and relief claims

Find the most you can pay into a pension with tax relief, and the exact relief to claim on contributions paid outside payroll.

Self-assessment tool. The figures come from your own answers. It isn't advice, and you're responsible for what you file or claim. heypenny.ie is a trading name of Kinch Press. Read the disclaimer.

Common questions

What are the age-related limits?: You get income tax relief on payments up to a share of your earnings. It's 15% under 30, 20% in your 30s and 25% in your 40s. Then 30% at 50 to 54, 35% at 55 to 59 and 40% from 60. Earnings above €115,000 a year are ignored.
Can I backdate a pension contribution?: Yes. A payment you make yourself by 31 October can count for the year before, if you claim it on that year's return. For 2025, pay by 31 October 2026.
How do I claim relief on a pension I pay myself?: Employees claim in myAccount: fill in an Income Tax Return for the year and enter the payments under 'Your job'. Self-employed people enter them on Form 11, line 508. Keep the provider's certificate.

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