Irish Pension Contribution Tax Relief Calculator (PRSA & AVC Relief)
Calculate Irish pension tax relief based on Revenue age limits (15% to 40%), €115,000 earnings cap, 40% higher rate refund, and net out-of-pocket costs.
Calculate Irish pension tax relief based on Revenue age limits (15% to 40%), €115,000 earnings cap, 40% higher rate refund, and net out-of-pocket costs.
Calculate Irish pension tax relief based on Revenue age limits (15% to 40%), €115,000 earnings cap, 40% higher rate refund, and net out-of-pocket costs. Calculate exact, penny-accurate projections compliant with 2026 Revenue Commissioners • DSP • Central Bank of Ireland standards using Calconova's deterministic IEEE-754 (Decimal.js) calculation engine with instant breakdowns.
Irish Revenue statutory relief brackets & earnings ceiling
Max\ Relieved\ Contribution = \min(Earnings, €115,000) \times Age\ Band\% \\
Tax\ Relief = \min(Contribution, Max\ Relieved) \times Marginal\ Rate\ (20\%\text{ or }40\%) \\
Net\ Out\text{-}of\text{-}Pocket = Contribution - Tax\ ReliefUnder Irish tax law (Section 774/787 TCA 1997), pension contributions to an approved occupational scheme, PRSA, or RAC qualify for full marginal income tax relief (up to 40%). Age-related percentage limits scale from 15% to 40% up to an annual net relevant earnings ceiling of €115,000.
All calculations, amortizations, and scenario projections displayed on this page are strictly for informational and educational purposes. Nothing herein constitutes investment, financial, tax, or legal advice. Actual Central Bank of Ireland mortgage caps, Revenue PAYE/USC/PRSI rules, and lender criteria may vary. Calconova explicitly disclaims all liability for any decisions taken based upon these calculations. Consult a qualified financial advisor, CPA, or Irish Revenue documentation prior to executing financial commitments.
The Revenue age limits are: Under 30: 15%, Age 30-39: 20%, Age 40-49: 25%, Age 50-54: 30%, Age 55-59: 35%, Age 60 and older: 40%. All percentages apply to net relevant earnings up to the statutory cap of €115,000.
If you pay tax at the 40% higher rate, a €1,000 pension contribution receives €400 in tax relief, costing you only €600 net out of pocket (an immediate 66.7% return on your money). If taxed at the 20% standard rate, it costs €800 net.
No. Employee pension contributions provide tax relief exclusively against PAYE Income Tax. Employee PRSI (4.10%) and the Universal Social Charge (USC) remain payable on your full gross earnings before pension deductions.
Yes. Revenue permits backdating: any lump-sum AVC or PRSA contribution made on or before 31 October (or mid-November via ROS online filing) can be set against your previous tax year's income to generate an immediate cash refund.
Calculate 2026 Irish net take-home pay: Standard Rate Cut-Off Point (€44k), 40% higher rate, USC 4 bands, PRSI Class A, and Personal & Employee tax credits.
Calculate your Irish Revenue Rent Tax Credit (€1,000 single / €2,000 joint) and Mortgage Interest Tax Credit (up to €1,250) tax refund entitlement.
Calculate Ireland 'My Future Fund' Auto-Enrolment pension savings: Employee & Employer 1.5% to 6% match + State €1-for-€3 top-up up to €80,000 cap.