How to Make an AVC and Claim Your Tax Relief: A Step-by-Step Guide
If you've ever heard colleagues talking about "topping up their pension before the October deadline" and wondered what all the fuss was about, this one's for you. An Additional Voluntary Contribution (AVC) is one of the most tax-efficient moves you can make in Ireland — but the process of actually doing it can feel a bit opaque if you've never done it before.
Here's the whole thing broken down into three simple steps.
First, a quick bit of context
An AVC is exactly what it sounds like: an extra contribution you make to your pension on top of what you and your employer normally put in. The reason people get excited about them is tax relief — money you put into an AVC reduces your taxable income, so you get relief at your marginal rate (20% or 40%).
The other thing that makes AVCs interesting is timing. Revenue lets you make a contribution now and backdate it to the previous tax year, right up until 31 October. So if you're reading this any time before then, you have a choice: put money against last year's tax bill, or this year's.
With that in mind, let's get into it.
Step 1: Work out how much you can actually claim relief on
Before you send a cent anywhere, you need to know your number. Revenue caps how much of your income can qualify for pension tax relief, and the cap depends on your age.
Your age-related limit (as a percentage of gross salary, capped at €115,000 no matter what you actually earn):
Age% of salary
< 30 = 15%
30–39 = 20 %
40–49 = 25%
50–54 = 30%
55–59 = 35%
60+ = 40%
To find your available AVC allowance:
Check your pay and contribution details on ROS or myAccount (the EDS section) to see exactly what you earned and what was already contributed for that year — don't rely on memory or a payslip you half-remember.
Apply your age-related percentage to your salary (capped at €115,000).
Subtract what's already gone in — this includes your normal payroll pension contributions and existing AVCs. (** Any Employer contributions are excluded**)
Whatever's left is the maximum extra amount you can pay in and still get tax relief on.
Step 2: Actually make the payment
This bit is refreshingly low-tech.
Ring or email your pension provider and ask how they'd like the payment made. Most will ask for a straightforward bank transfer.
Always quote your unique policy or scheme reference number with the payment, so it lands in the right place.
Once they've received it, ask for a tax relief certificate or contribution receipt. You may not need it upfront, but Revenue can request proof, and some providers only send it if you ask.
Step 3: Claim your relief from Revenue
This is the step people most often forget — making the payment doesn't automatically get you the tax back. You have to go and claim it.
Log into myAccount or ROS.
Select the relevant tax year (2025, if you're backdating).
Head to PAYE Services → Manage Your Tax for that year.
Find the section for Additional Voluntary Contributions under pensions/tax reliefs.
Enter the amount and submit the return.
That's it — you're done. Revenue will process the relief as a credit or, in some cases, a refund.
A few things worth knowing before you start
The deadline is later than you might think. An AVC for the 2025 tax year needs to be paid by 31 October 2026, not 31 October 2025. If you're filing your full return through ROS, that deadline usually gets pushed out a couple of weeks further (to mid-November) — but only if you're filing the whole return online, not just claiming the AVC relief.
This guide is written for employees in an occupational pension scheme. If you're paying into a PRSA instead, it's even simpler — you pay your provider directly and then self-declare it on Revenue using the same Step 3 process, without needing to check in on payment methods first.
Self-employed or a company director? You'll be claiming this through your Form 11 rather than the PAYE "Manage Your Tax" route — the pension section is built into the return itself.
This article is for general guidance only and isn't personal financial advice. Everyone's pension and tax situation is different, so if you're unsure, it's worth a quick chat with your pension provider or a financial advisor before making a contribution.