10/09/2026
You are about to write Revenue a cheque. Some of it doesn't have to go to them.
Every October, self-employed people, PAYE workers and public servants across Ireland settle their tax bill or have it settled for them. Most never ask the one question that changes the number.
Could part of this have gone into my pension instead?
A pension contribution made before this year's deadline can be set against your 2025 income, with relief at your marginal rate, within Revenue's age-related limits. Same money. Different destination. One of them is yours.
Those limits rise with age. They run from 15% of net relevant earnings under 30, through 20% at 30 to 39, 25% at 40 to 49, 30% at 50 to 54, 35% at 55 to 59, and 40% at 60 and over. All measured against an earnings ceiling of €115,000.
Not only for the self-assessed. If you are PAYE or a public servant, an AVC or a personal pension can carry the same relief on income your payroll deductions haven't already covered.
Already paid the bill? That doesn't close it. There is still time before the deadline to make a contribution and claim the relief on your return.
The deadline is 31 October, or mid-November if you file through ROS. After that, 2025 is closed for good.
Contact us today and our adviser will tell you what a contribution before the deadline could mean for your return. Maximum funding assessed if requested.
Tax treatment depends on individual circumstances and is subject to change. Rates and thresholds correct as at August 2026.
Smart Financial Insurance Limited trading as Smart Financial is regulated by the Central Bank of Ireland.
