 The 2025 income tax deadline is fast approaching. If you have not maximised your contributions in respect of 2025 and have cash available, then it is worth considering a backdated contribution to avail of the generous tax relief available. Below is our guide on how to make a backdated contribution. This applies to personal, employee and AVC contributions. Employer contributions are treated separately for the purposes of limits, and the deadline is the end of the company financial year. When do I have to make my pension contribution? If you want to avail of the tax relief, you should start to plan now. The deadline to make a pension contribution against your 2025 earnings is:
Who does this apply to? Employees and self-employed people can make lump sum top ups to their pension. How much can I contribute to my pension? The amount you can contribute will depend on your age, your salary and how much you already contributed to your pension in 2025. For employees the best way to check this is usually to check your final payslip from December 2025 which will show your total income and total amount of pension contributions paid for the year. Relief is subject to age-related percentage limits based on earnings, capped at €115,000 per year regardless of actual income. See the table below for further detail on what percentage of your earnings you can put into your pension.  Only personal contributions count towards this limit, so you can ignore any employer or company contributions made.
How much tax relief will I receive? Tax relief will depend on your overall income and what rate of income tax you pay.
Example A 55-year-old who earned €120,000 in 2025 can contribute up to 35% of their earnings toward their pension, but their salary for pension funding is capped at €115,000. So they can make a maximum contribution of €40,250. If they contribute €40,250 to their pension before the tax deadline they will receivee 40% tax relief on that contribution, so they should receive a tax refund of €16,100 from Revenue, as well as their pension increasing in value by €40,250. The €40,250 can then benefit from tax-free growth within the pension until it is drawn down. How do I claim relief? If you are a PAYE worker: Usually your employer will deduct your contributions directly from your pay and give you the tax relief due. If your employer does not deduct the contributions, you can claim the tax relief by filing your income tax return with Revenue before the deadline. AVCs: Make your AVC contribution. File a Form 12 and a copy of your AVC certificate with Revenue before the deadline. If you are self-employed: Make your pension contribution and ensure you file your Form 11 before the deadline. For further information on how to claim the tax relief, visit revenue.ie by clicking here. Talk to us about your position If you’d like to discuss making a pension contribution ahead of the October 31st (or November 18th if filing online) deadline, please get in touch. This article is for general information only and does not constitute financial, tax or legal advice. It reflects our understanding of the Department of Finance Roadmap published in August 2026, which sets out proposals subject to Budget 2027 and subsequent legislation. Tax treatment depends on individual circumstances and may change. Please seek advice before acting. Sources: Department of Finance, Taxation of Retail Investment: A New Path Forward for Ireland (August 2026); Central Bank of Ireland, Retail Investor Participation in Ireland (December 2025) and Money and Banking Statistics (June 2026); European Commission Recommendation on Savings and Investment Accounts (September 2025). Comments are closed.
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