State Pensions in Ireland: contributory and non-contributory pensions

For most people in Ireland, the state pension is a key part of retirement income. Which type you qualify for – contributory or non-contributory – can make a big difference to how much you receive. This guide explains how the Irish state pension works in 2026, the current rates, and how to work out what you might be entitled to.

State pensions in Ireland are subject to income tax, but they are not liable to PRSI (pay related social insurance) or USC (universal social charge). The income tax is not deducted from your pension payments. Instead, it is calculated as part of your total income when you file your annual tax return.

The primary state pension available in Ireland is the contributory state pension. This is a weekly social welfare payment based on your pay related social insurance (PRSI) contribution record. To qualify, you must have a minimum number of PRSI contributions recorded through employment, self-employment, or credited periods (such as caring periods). These are known as reckonable contributions, and the amount you build up determines how much you receive.

To get a contributory state pension at 66, you must have started to pay PRSI before the age of 56. You must also have between 520 and 2,080 reckonable contributions, of which a certain number must be full-rate PRSI contributions.

The number of full-rate PRSI contributions you need for the contributory state pension depends on when you reach pension age:

Having these minimum full-rate contributions simply means you qualify for the contributory state pension. Which rate you receive depends on your overall contributions record and the method used to calculate your pension.

In 2025, the method used for calculating the contributory state pension started gradually changing to a new system called the total contributions approach (TCA). The Department of Social Protection first calculates your TCA rate. If this results in the maximum weekly pension, no further calculations are needed. 

If not, the Department will work out a combined rate using a proportion of the yearly average method and the TCA. In 2026, that mix is 80% yearly average and 20% TCA. The higher of the two rates (TCA or the combined calculation) is paid. From 2034, all pensions will be calculated fully under the new TCA system.

The government has a webpage outlining the method used to calculate your pension.

The maximum contributory pension rate for people reaching pension age in 2026 is €299.30 per week. These are not necessarily the final weekly amounts, and your actual payment may be higher if the TCA calculation gives a greater amount. 

The yearly average rates are as follows:

Time spent caring for your family doesn’t have to mean losing out on your state pension. Paid maternity leave and recognised periods spent caring can both count towards your contributory state pension.

When you’re on paid maternity leave, your PRSI contributions either continue or you are awarded credits automatically, so those weeks still build your pension record. If you take unpaid parental leave, you can usually apply for credited contributions.

Similarly, the Homemaker’s Scheme supports people who take time out of paid work to look after children or other dependents. It allows up to 20 years of full‑time care to be disregarded when your pension average is worked out, so those years do not reduce the pension you can qualify for.

The most frequent reason is insufficient PRSI contributions. You generally need 520 full-rate PRSI weeks (an average of 10 a year) to qualify for any contributory pension, and a higher yearly average to reach the maximum rate.

You might also have years out of work or periods of homemaking that haven’t been correctly credited. If you don’t qualify for a contributory pension at all, you may still be eligible for a means-tested non-contributory state pension, which depends on savings and income rather than PRSI.

A non-contributory state pension is a form of government-provided financial support for retirees who don’t qualify for the contributory pension. This means that it isn’t based on your contributions to the Pay Related Social Insurance (PRSI) system in Ireland. Non-contributory pensions are typically means-tested, meaning eligibility is based on the individual's income and assets rather than their work history or social insurance contributions.

Because the non-contributory pension is a means-tested payment, your income will be assessed together with that of your spouse, civil partner, or cohabitant. Here are the key factors determining entitlement:

• Age: You must be 66 or older.

• Residency: You must be habitually resident in Ireland, which generally means that you have close ties to the country, such as living there for a certain period of time.

• Income:. Income from various sources, including employment, pensions, and social welfare payments, must be below certain thresholds.

• Assets: The value of your property (but not your own home), savings, investments, and other possessions, may also be considered when determining eligibility for the non-contributory state pension.

• Other eligibility criteria: Certain additional criteria may apply depending on individual circumstances, such as marital status, residency status, and disability status.

The non-contributory pension rates in 2026 for people who qualified after 1 September 2012 are as follows:

Note: These rates are the maximum possible weekly payments. Actual pensions may be lower depending on the outcome of the means test.

You can have savings or assets of up to €20,000 and earnings of up to €200 per week from employment and still qualify for the full non-contributory state pension. 

The first €30 of weekly income is disregarded. After that first €30, your pension is reduced by €2.50 for every €2.50 of income above that €30.

1. Check when to apply. You can apply up to six months before you reach pension age (66). Applying early helps ensure your payments start promptly.

2. Prepare your documents. Make sure you have:

   1. PPS number

   2. Work history and PRSI contribution statement

   3. Bank account details

3. Apply online. Visit MyWelfare.ie. You’ll need a verified MyGovID account to submit your application.

4. Submit. Complete the application form and upload any required documents. You can track your application and respond to requests for additional information via MyWelfare.

If you’re applying for a non-contributory state pension, you must declare any savings, assets, and earnings during your application. Every amount should be reported, no matter how small. You report these details when you submit your application via MyWelfare.ie, along with any supporting documents (for example, bank statements).

This helps the Department of Social Protection determine your eligibility, and it can also help prevent any delays in payment. The government has a list of what counts as means.

A savings account can complement any income from your state pension. With Raisin, you can enjoy interest rates up to 3.30% AER from banks across Europe. Simply open a free Raisin Account, apply to open an account, and manage everything with a single login.