AVC Calculator (Ireland)
See how much you can put into Additional Voluntary Contributions with full tax relief, and what a given AVC really costs after income-tax relief at 20% or 40%. Built on the Revenue age-related limits — for HSE, teachers, Gardaí, civil and public-service workers. 2026 and Budget 2027 rates.
Your €200/month AVC really costs
€120 /month
after €80/month income-tax relief (40%)
- Age-related limit (25% of €50,000)
- €12,500/yr
- Room left for AVCs
- €12,500/yr
- = per month
- €1,042/mo
- Your AVC
- €2,400/yr
- Income-tax relief (40%)
- −€960/yr
- Net cost
- €1,440/yr
AVCs get income-tax relief at your marginal rate (20% or 40%) on contributions up to the Revenue age-related limit (25% of earnings at your age, counting any main pension), on salary up to €115,000. They do not reduce USC or PRSI. Estimate only, simplified and not tax advice — check revenue.ie and your pension provider for your exact figures.
How AVC tax relief works
An AVC (Additional Voluntary Contribution) is an extra, voluntary payment into your pension on top of your main scheme. Contributions get income-tax relief at your marginal rate, so for a 40% taxpayer every €100 saved into an AVC costs just €60. Relief is capped by your age — the older you are, the larger the share of salary you can contribute with relief — and applies on earnings up to €115,000. AVCs do not reduce USC or PRSI.
| Age | Max % of earnings (relieved) |
|---|---|
| Under 30 | 15% |
| 30 to 39 | 20% |
| 40 to 49 | 25% |
| 50 to 54 | 30% |
| 55 to 59 | 35% |
| 60 and over | 40% |
Limit applies to your main pension and AVCs combined, on earnings up to €115,000. Source: Revenue age-related percentage limits for pension contributions.
Frequently asked questions
- How much can I contribute to AVCs with tax relief in Ireland?
- Up to an age-related percentage of your earnings — 15% under 30, 20% at 30–39, 25% at 40–49, 30% at 50–54, 35% at 55–59 and 40% at 60+ — on salary up to €115,000. That limit covers your main pension and AVCs together, so your existing pension uses up part of it.
- Do AVCs reduce my tax?
- Yes. AVCs get income-tax relief at your marginal rate — 20% or 40%. For a 40% taxpayer a €100 AVC costs just €60. AVCs do not reduce USC or PRSI, so the relief is the income-tax portion only.
- What is the deadline for AVC tax relief?
- You can backdate a lump-sum AVC against the previous tax year if you pay it and claim the relief before the self-assessment return deadline — 31 October, or mid-November when you pay and file through ROS.
- Can HSE staff, teachers and public servants pay AVCs?
- Yes. HSE employees, teachers, Gardaí and civil servants can top up their occupational pension through a Revenue-approved AVC scheme or a standalone AVC PRSA. Your main superannuation contributions count towards the same age-related limit.
Related: AVCs for public servants explained, HSE pension calculator, take-home pay calculator and all calculators.