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Income calculator

Pension Tax Relief Calculator

Enter your income and what you pay into a personal pension or SIPP to see the tax relief your provider adds and any extra you can claim back for 2026/27, 2025/26 or 2024/25.

Your income

Salary (after any pension taken through payroll or salary sacrifice), self-employed and rental profit, and pension income. Do not take off the contribution below. Leave out savings interest and dividends.

Your contribution

This is an estimate. Your final relief depends on your full income for the tax year, and HMRC works out any extra relief when you claim it.

How relief at source works

With a personal pension, a SIPP and many workplace pensions, you pay in from your take-home pay and the provider claims basic rate tax relief from HMRC and adds it to your pot. Every £80 you pay becomes £100 in your pension.

  • Everyone gets the 20% added, even if they pay little or no Income Tax. In Scotland, starter rate (19%) taxpayers keep the full 20%.
  • If some of your income is taxed above 20%, you can claim more back. The extra comes as a lower tax bill or a refund, not as money in your pension.
  • You claim it through your Self Assessment tax return, or through HMRC's online service if you do not file a return.

How the extra relief is worked out

HMRC does not simply give every higher rate taxpayer an extra 20%. The law widens your basic rate band by the gross amount you paid in, so the extra relief only applies to the part of your income that was taxed at the higher rate. The calculator works out your Income Tax both ways and shows you the difference.

Example: £60,000 income, £400 a month paid in
You pay in over the year
£4,800.00
Your provider adds
£1,200.00
Total in your pension
£6,000.00
Extra relief you claim
£1,200.00
What it really costs you
£3,600.00

Income between £100,000 and £125,140

Your Personal Allowance goes down by £1 for every £2 of adjusted net income over £100,000. Pension contributions with relief at source come off your adjusted net income at their gross amount, so paying in can win some or all of the allowance back. That is extra relief on top of the higher rate band, and the calculator shows it on its own line.

Example: £110,000 income, £8,000 paid in
Your provider adds
£2,000.00
Extra relief from the wider basic rate band
£2,000.00
Extra relief from Personal Allowance won back
£2,000.00
Total tax relief
£6,000.00
Relief as a share of what goes in
60%
Lower adjusted net income can also reduce the High Income Child Benefit Charge. The Child Benefit Tax Charge Calculator works that out separately.

Limits on pension tax relief

  • You only get relief on contributions up to 100% of your earnings for the year. With no or low earnings, you can still get relief on up to £3,600 gross (£2,880 paid in).
  • The annual allowance is £60,000. It covers everything paid into your pensions in the year, including your employer's contributions and the tax relief. Above it, a tax charge can apply.
  • If your threshold income is over £200,000 and your adjusted income is over £260,000, your annual allowance is reduced, to as little as £10,000.
  • You may be able to carry forward unused allowance from the previous three tax years.
This calculator warns you if you may be near these limits but does not work out a tapered allowance, carry forward or any annual allowance charge.

What this calculator does not cover

  • Workplace pensions taken from your pay before tax (net pay arrangements) or through salary sacrifice. Relief for those is already in your payslip; the Salary Calculator and Salary Sacrifice Pension Calculator show it.
  • Savings and dividend income. Enter your income from work, self-employment, property and pensions.
  • Income Tax in Wales and Northern Ireland uses the same rates as England, so they share one option.

Official sources

Questions

Frequently asked questions

How much tax relief do I get on pension contributions?
With relief at source, your provider adds 20%, so every £80 you pay becomes £100. If some of your income is taxed at 40% or 45% (in Scotland 21% or more), you can claim the difference on that part of your income.
How do I claim higher rate pension tax relief?
Through your Self Assessment tax return if you file one. If not, use HMRC's online service to claim tax relief. It is not added to your pension; it reduces your tax bill or comes as a refund.
Why is my extra relief less than 20% of everything I paid?
The extra relief only applies to the part of your income taxed at the higher rate. If you pay in more than that slice, the rest only gets the basic 20% your provider adds.
Do I get pension tax relief if I do not pay tax?
Yes, with relief at source. The provider still adds 20%, on up to £3,600 gross a year if you have little or no earnings, or up to 100% of your earnings if more.
What about the 60% tax trap?
Between £100,000 and £125,140 your Personal Allowance is being withdrawn. Pension contributions bring your adjusted net income down and can win the allowance back, which can make total relief worth around 60% of what goes in.
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Official sources

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Version 1.0.0

This calculator gives estimates for general information only. It is not financial or tax advice. Check GOV.UK guidance or get professional advice if you are unsure.