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Checked and dated
Every figure on this page is checked, and dated.
Checked against Revenue, the Department of Social Protection, the Pensions Authority and the Central Bank, and revised after each Budget. If you spot something out of date, tell us and we will fix it.
Updated
After each Budget
Sources
Revenue, DSP, Pensions Authority
Tax year
2026
Jump to
Pensions and retirement
19 figures
State Pension (Contributory), maximum€299.30 a week
State Pension age66, deferrable to 70
Maximum rate if deferred to 70about €363.90 a week
PRSI contributions for the maximum rate2,080, about 40 years
Minimum contributions to qualify at all520
Relief on your own contributions20% or 40%, at your marginal rate
Age-related limit, under 3015% of earnings
30 to 3920%
40 to 4925%
50 to 5430%
55 to 5935%
60 and over40%
Earnings cap for relief€115,000
Retirement lump sum, tax freefirst €200,000
Next slice, taxed at 20%€300,000
Above thatmarginal rate
ARF minimum drawdown from 614%
From 715%
Where ARF assets are €2m or more6%
Auto-enrolment, My Future Fund
9 figures
Who is enrolledemployees 23 to 60 earning over €20,000
Conditionnot already in a qualifying scheme
Your contribution, phase one1.5% of gross pay
Employer contributionmatches yours
State top-up€1 for every €3 you contribute
Rates after ten years6% from you and 6% from your employer
Earnings the contributions are calculated onup to €80,000
Tax reliefnone. The top-up replaces it
Opting outpossible after six months, with re-enrolment later
Mortgages
7 figures
First-time buyer, income multiple4 times gross income
Movers and second-time buyers3.5 times gross income
Minimum deposit, first-time buyer10% of the purchase price
Help to Buy, maximum€30,000, new builds only
Help to Buy, as a share of priceup to 10%
Stress testinglenders test above the offered rate
Exemptions to the limitsavailable at lender discretion, in limited numbers
Protection
5 figures
Income protection, maximum benefit75% of earnings, less State illness payments
Deferred periods13, 26 or 52 weeks
Relief on income protection premiumsmarginal rate, on approved policies
Relief on life cover premiumsnone
Mortgage protectiongenerally required by the lender
Savings and investments
4 figures
Exit tax on life assurance funds41%
DIRT on deposit interest33%
Capital gains tax33%, above the annual exemption
Annual CGT exemption€1,270
Inheritance and gifts
6 figures
Group A threshold, to a child€400,000
Group B, sibling, niece, nephew, grandchild€40,000
Group C, anyone else€20,000
Rate above the threshold33%
Small gift exemption€3,000 per person, per year
Between spouses and civil partnersexempt
Figures are for the 2026 tax year and are given for general information only. They are not personal advice, and thresholds, rates and limits change. Confirm anything you intend to rely on with us or with Revenue before acting on it.
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