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What are the contribution limits for EPSVs?

Contributions to EPSVs reduce the personal income tax base. The maximum annual contribution limits are as follows:

Contribution limits
Maximum annual contribution limits
Individual contributions
Business contributions
Joint limit
In favour of the spouse
(with net income from work/economic activities ##### €8,000)
In favour of staff with disabilities
of the disabled person €24,250.
of kin or guardians €8,000
total joint contributions €24,250

Contributions that can't be deducted from the income tax base, either because they exceed the above limits or because the tax base is insufficient, may be offset in the following five years provided that you haven't retired.  Contributions made one or more years after retirement do not reduce the tax base.


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