Pension Contribution Limits: Personal

Revenue impose maximum age-based contribution amounts for Personal Contributions to Private Pensions. Tax Relief on any contributions above these %-based limits cannot be claimed in that tax year.

The ‘Earnings Ceiling’ against which these percentages are based is €115,000.

Age: %

< 30: 15%

30- 39: 20%

40 - 49: 25%

Age: %

50 - 54: 30%

55-59: 35%

60 +: 40%

Employer Contributions to Company Pension schemes do not count towards these age-based limits and Employer contributions to PRSAs don’t count towards these limits either from January 2023 onwards.