August 2026
If you haven't maxed out your pension contributions for 2025, you're not too late — yet. Revenue lets you make a pension payment now and treat it as if you paid it in 2025, which means tax relief against last year's income. But the window is closing fast.
The two dates that matter
- 31 October 2026 — the standard deadline for backdating a 2025 pension contribution, whether you're self-employed, a company director, or a PAYE employee filing a return.
- 18 November 2026 — the extended deadline, but only if you both file your Form 11 and pay any tax due through Revenue's Online Service (ROS). Filing online but paying by cheque (or vice versa) won't qualify — you need both steps done through ROS to get the extra breathing room.
Miss both, and that opportunity to offset 2025 income is gone for good.
Who this applies to
Self-employed and sole traders can make a lump sum contribution to a PRSA or personal pension and elect, as part of their Form 11, to backdate it against 2025 earnings.
Company directors filing a Form 11 have the same option, and often the most room to contribute meaningfully given typical earnings levels.
PAYE employees can do this too, via an Additional Voluntary Contribution (AVC) — pay the contribution, then file a return (or use myAccount) electing to backdate it. One thing to check first: if your employer already gives you relief at source through payroll, make sure you're not claiming the same relief twice.
How much you can actually contribute
Tax relief on pension contributions is capped by two things: your age and your income.
| Age | Maximum contribution |
|---|---|
| Under 30 | 15% |
| 30 – 39 | 20% |
| 40 – 49 | 25% |
| 50 – 54 | 30% |
| 55 – 59 | 35% |
| 60 and over | 40% |
Earnings cap: relief is calculated on earnings up to €115,000 a year, regardless of how much you actually earn above that.
So, for example, a 45-year-old with net relevant earnings of €80,000 could get tax relief on contributions up to €20,000 (25%) for 2025 — worth up to €8,400 back at the higher rate, if paid and elected before the deadline.
Don't leave this to the last week
Between valuing exactly how much room you have left, getting funds into a pension provider, and making sure your Form 11 election is filed correctly, this isn't something to start on 30 October. The earlier we look at it, the more options you have.
If you want to know exactly how much you could contribute — and how much tax relief that's worth to you — book a call with us before the deadline. We'll run the numbers and make sure nothing gets left on the table.
Book a Free ConsultationThis article is for general information and doesn't constitute personal financial advice. Tax relief depends on individual circumstances — speak to us or Revenue.ie for guidance specific to you.