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Tax reliefIEReviewed October 2026
The lifetime limit on the value of an individual’s Irish pension funds before a penal tax charge applies to the excess. It shapes how much an owner-director can build up tax-efficiently in a pension.
It rises in €200,000 steps from 2026 to reach €2.8 million by 2029, after which it is indexed to wage growth.
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
A director will review your enquiry and respond to scope the work and next steps.