Pension contribution limits in Ireland for 2026
By GrowThenDraw Editorial Team · Updated August 1, 2026 · 11 min read · Editorial policy
Ireland does not give every saver one pension contribution limit. The maximum personal contribution that can qualify for Income Tax relief depends on age, relevant earnings and personal contributions already made during the year.
The useful number is therefore not only the age percentage. It is the remaining room after the €115,000 earnings ceiling and existing employee, AVC, PRSA or RAC contributions have been applied.
The 2026 age-related percentage limits
Revenue applies the percentage for the person's age during the relevant tax year. Certain professional sportspeople can qualify for a separate 30% treatment below age 50; that specialist rule is outside GrowThenDraw's general calculator.
- Under age 30: 15% of eligible earnings.
- Age 30 to 39: 20%.
- Age 40 to 49: 25%.
- Age 50 to 54: 30%.
- Age 55 to 59: 35%.
- Age 60 or over: 40%.
The €115,000 earnings ceiling
The age percentage is applied to the lower of eligible earnings and €115,000. Someone earning more than €115,000 does not use the full salary in this calculation.
The largest general age-based figure is therefore €46,000: 40% of €115,000 for a person aged 60 or over. That is a ceiling for personal contributions eligible for relief under this test, not a promise that every contribution will produce that amount of tax saving.
The remaining-room formula
In compact form: remaining relief room = age percentage × min(relevant earnings, €115,000) − existing personal contributions. The result cannot be less than zero.
Normal employee contributions and AVCs share the personal limit. Ignoring contributions already deducted through payroll is one of the easiest ways to overstate available room.
- Step 1: use the lower of relevant earnings and €115,000.
- Step 2: multiply that amount by the percentage for your age.
- Step 3: subtract personal pension contributions already made for the same income and year.
- Step 4: compare the remaining room with the additional AVC or PRSA contribution being considered.
Worked example: age 42, earnings of €75,000
At age 42 the percentage is 25%. Because €75,000 is below the earnings ceiling, the maximum personal contribution under the age test is €75,000 × 25% = €18,750.
If €5,000 of personal contributions has already been made, remaining room is €13,750. A proposed €10,000 AVC fits inside that modelled room; a proposed €16,000 contribution would place €2,250 above it.
The calculator keeps the proposed amount and the amount eligible under this limit separate. That prevents a contribution above the limit from being presented as fully tax-relievable.
Worked example: earnings above the ceiling
Assume a person aged 56 earns €150,000 and has already made €20,000 of personal pension contributions. The age percentage is 35%, but only €115,000 of earnings is used.
The maximum under the age test is €115,000 × 35% = €40,250. After the existing €20,000, the modelled remaining room is €20,250.
Applying 35% directly to the full €150,000 would produce €52,500 and overstate the age-based maximum by €12,250.
Contribution room is not the same as tax saved
The limit determines how much personal contribution may qualify. The value of the relief depends on Income Tax that would otherwise be due.
Revenue says qualifying employee contributions receive Income Tax relief at the marginal rate, but not USC or PRSI relief. If a contribution crosses from income taxed at 40% into the 20% band, the slices should be valued separately instead of applying 40% to the whole amount.
Personal credits, exemptions, other income and the final tax return can make the realised benefit differ from a simple rate calculation. GrowThenDraw therefore labels the result an estimate rather than a guaranteed refund.
How to treat employer contributions
Do not enter employer pension contributions as personal contributions in GrowThenDraw's remaining-room field. Revenue's personal age-related calculation and payroll guidance distinguish the employee's own contributions from employer funding.
Employer contributions can still have separate scheme, benefit-in-kind and tax limits. The calculator does not test those rules or the maximum benefits an occupational scheme may provide.
Multiple jobs or income sources need extra care
Revenue's rules can apply relief to the employment or income source connected with the contribution, while the aggregate earnings ceiling can affect contributions across more than one pension product or source.
A single-income calculator is not a substitute for the Pensions Manual when someone has several employments, occupational pension membership plus self-employed income, overseas pension relief, or specialist professional-sport rules.
A practical check before contributing
- Confirm age for the relevant tax year.
- Use eligible earnings connected with the pension arrangement, not an unrelated household-income figure.
- List every personal contribution already made for the year, including payroll deductions.
- Calculate remaining room before deciding the additional amount.
- Check how much of the eligible contribution actually reduces Income Tax at 40% and at 20%.
- Retain payslips, contribution certificates and provider receipts.
- Confirm a material contribution with Revenue guidance, tax software or a qualified adviser.