The maximum pension tax-free lump sum in Ireland is €200,000.
This tax-free threshold is also a lifetime limit and will include all retirement lump sums paid to an individual from December 7th, 2005 onwards.
Name Pension Fund Value 25% Tax-Free Lump Sum Remainder
Patrick €435,000 €108,750 €326,250
Pauline €244,000 €61,000 €179,000
Conor €350,000 €87,500 €262,500
Damien 545,000 €136,250 €408,750
Anne €134,000 €33,500 €100,500