October 1, 2025

Income Tax Deadline – Pay and File Online

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The Revenue “Pay and File” deadline is approaching.

To reduce your 2024 tax bill, you must pay your pension contribution and elect to backdate relief to 2024 by 31st October 2025.
If you use Revenue Online Service (ROS), you have until Wednesday, 19th November 2025, however, to avoid any backlogs or unnecessary delays, we ask all existing and new clients to request any return completed pension forms for EFT transfer in the month of October 2025.

This applies to:

Personal Pensions
PRSAs
AVCs

Revenue Requirements

PAYE customers can also claim online through Form 12, once you pay any balance online through myAccount.
You must also upload a completed Payment Details Document.

We have provided a template that can be downloaded here.

Revenue has confirmed that this document can be uploaded by the customer to Revenue myAccount as part of their claim, with the following information included:

Date of pension contribution payment
Total amount paid
Type of pension contract to which the contribution was paid – AVC, PRSA AVC, PP, or PRSA
The relevant policy/scheme number (or if a new policy simply insert “new policy, will be confirmed by Life Office in due course”)
Name and address of the customer
Confirmation that tax relief was not allowed on the contribution through net pay

The above note should be prepared by you and uploaded directly.

Pension Tax Relief Limits

You can claim tax relief on contributions up to these limits:

Under 30: 15% of earnings
Age 30 – 39: 20%
Age 40 – 49: 25%
Age 50 – 54: 30%
Age 60 – 75: 40%

Earnings for relief are capped at €115,000 and must come from PAYE or self-employed income.

Rebates and Savings

PAYE workers often get a rebate when Revenue recalculates their 2023 tax after backdating a 2024 contribution.
Self-employed clients can lower their upcoming tax bill by offsetting a pension contribution against 2024 income.

Key Points

If your job situation has changed, check how it affects pensioning past income.
If you earn from more than one source, Revenue applies dual income rules. For example, a doctor with €100,000 GMS income (already pensioned) can only pension €15,000 of additional private income.