UK Pension Tax Relief Calculator
Calculate the tax relief on your pension contributions for 2025/26 or 2024/25. See your basic rate relief, any additional higher-rate claim, your Annual Allowance position, and the true effective cost of your contribution.
Enter the total unused Annual Allowance you can carry forward from the past 3 tax years.
Total Tax Relief
£3,946
£2,000 basic + £1,946 additional
Effective Cost of Contribution
£6,054
After relief
Annual Allowance Status
Within Limit
£10,000 of £60,000 used (17%)
Frequently Asked Questions
How does pension tax relief work in the UK?
When you contribute to a pension, the government tops up your contribution with tax relief. Basic rate taxpayers receive 20% relief automatically — for every £80 you contribute, £100 goes into your pension. Higher rate taxpayers (40%) and additional rate taxpayers (45%) can claim back extra relief through Self Assessment, reducing the effective cost further. In Scotland, different rates apply to the intermediate (21%), higher (42%), advanced (45%), and top (48%) bands.
What is the Annual Allowance for pensions?
The Annual Allowance (AA) is the maximum amount you can contribute to your pension in a tax year while still receiving tax relief. For 2025/26 and 2024/25 the standard AA is £60,000. You can also contribute no more than 100% of your earnings in a tax year. Contributions above the AA are subject to an Annual Allowance Charge, which claws back the tax relief at your marginal rate.
What is the tapered Annual Allowance?
High earners may have a reduced (tapered) Annual Allowance. The taper applies when your threshold income exceeds £200,000 and your adjusted income exceeds £260,000. For every £2 of adjusted income above £260,000, the AA reduces by £1, down to a minimum of £10,000. If your adjusted income reaches £360,000 or more, your AA is capped at £10,000.