Irish money
Pension contribution relief calculator 2026
How much of a contribution qualifies, and the income tax it saves.
How to use it
- Enter your age, your earnings for the year, and the contribution you want to make.
- Choose single or married with one income, so the tax bands match.
- Read the most you can claim relief on, and the income tax that contribution saves.
Two limits, then the marginal rate
Revenue caps the earnings that count at €115,000. The age then sets a percentage of those earnings: 15% under 30, 20% from 30 to 39, 25% from 40 to 49, 30% from 50 to 54, 35% from 55 to 59, and 40% from 60. Their example is an employee aged 42 on €40,000, who can claim relief on contributions up to €10,000.
The relief is the income tax you no longer pay. A contribution that comes entirely out of the 20% band saves 20%. One that comes out of the 40% band saves 40%. USC and PRSI stay the same. Employer contributions are not counted against your €115,000 cap on this page.
Sources for 2026
- Revenue tax rates, bands and credits for 2026
- Citizens Information: how income tax is calculated
- Revenue: calculating your USC
- PRSI Class A rates
- Revenue: residential stamp duty rates
- Revenue: current VAT rates
- Revenue: pension contribution relief limits
Rates were reviewed on 8 October 2026. Email hello@handyyoke.ie if a figure looks out of date.
Questions
Does the contribution reduce USC?
No. Revenue says there is no USC or PRSI relief on an employee’s pension contribution.
What if I earn more than €115,000?
Only €115,000 of earnings is used. The age percentage applies to that, not to the extra pay.