Pension AVC Tax Relief Calculator Ireland 2026
Calculate your exact tax back on Additional Voluntary Contributions (AVCs). Check your age limit (15%–40%), €115,000 earnings cap, and true net out-of-pocket cost.
High-Intent Pension AVC Scenarios
Your Pension Details & Age
Revenue.ie Statutory Rates
Calculations strictly align with the Finance Act 2025/2026 and official rate schedules published by the Irish Revenue Commissioners.
Chartered Accountant Reviewed
Formulas designed and verified by a qualified Chartered Accountant (ACA) for Pension AVC Tax Relief Calculator.
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Calculated entirely in your device memory. Zero salaries, income data, or personal details are transmitted or stored on any server.
The 60c Rule: For every €1,000 you invest in an AVC at the 40% higher rate, Revenue contributes €400 in tax relief, meaning your pension pot grows by €1,000 while costing you only €600 in net salary.
Annual Statutory Allowance & Headroom25% of €80,000
Note on PRSI & USC: Pension tax relief reduces PAYE Income Tax only. PRSI (4.20%) and Universal Social Charge (USC) continue to apply to your total gross earnings.
Tax Relief by Band (2026 Rates)
| Tax Band | AVC Relieved | Relief Rate | Tax Saved |
|---|---|---|---|
| Higher Rate Band (> €44,000) | €5,000 | 40% | €2,000 |
| Standard Rate Band (≤ €44,000) | €0 | 20% | €0 |
| Total Direct Tax Refund | €5,000 | - | €2,000 |
The October 31 / November 15 Backdating Rule
Under Section 787 of the Taxes Consolidation Act 1997, you can make a lump-sum AVC contribution up to 31 October (or mid-November if filing via ROS) and elect to attribute the relief to the previous tax year.
- Make your AVC payment to your pension provider and obtain a Certificate of Contribution.
- Log into Revenue myAccount > "Review your tax 2022–2025".
- Enter your AVC amount in the pension relief section.
- Revenue will recalculate your prior-year liability and issue a direct electronic refund into your bank account.