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Tax relief on contributions

The amount of tax relief you can get on your own contributions to a pension depends on your age.

Tax relief is given at your marginal (highest) tax rate. But there is no relief in respect of PRSI and the Universal Social Charge.

AgeContribution Limits for Tax Relief
% of Net Relevant Earnings
Under 3015%
60 and over40%

For everyone, there is a maximum annual amount of earnings for which tax relief is given. This is currently (2016) €115,000 and it is adjusted from time to time by the Minister for Finance.

If you make contributions, but do not get tax relief on them because you exceed the tax relief limits, you can apply for tax relief on these contributions in the future.

If you are a sports person or a professional who usually retires at an earlier age than the norm, you can get tax relief on 30% of your net relevant earnings regardless of your age. Relief is given at your marginal (highest) tax rate.