UK pension tax relief calculator
See the 20% your pension provider adds, the gross amount in your pension, and the extra higher or additional rate relief you can claim on your Self Assessment return or from HMRC. It covers Scotland, net pay and salary sacrifice, and checks the annual allowance and earnings limits. It's free, and nothing you type leaves your browser.
Paying in to get under £100,000 or the Child Benefit threshold? The pension and adjusted net income calculator works out how much you'd need, and the £100,000 tax trap guide explains why.
Who this is for
- Higher and additional rate taxpayers paying into a personal pension or SIPP who need to claim the extra relief on their Self Assessment return.
- Self-employed people paying into a personal pension, who get the 20% top-up and may be able to claim more through Self Assessment.
- Scottish taxpayers, including intermediate rate (21%) taxpayers who can claim an extra 1%.
- Employees in a net pay or salary sacrifice workplace scheme who want to see what their contributions save.
Enter your total taxable income for the year before any pension, then what you pay in. The calculator treats all your income as earnings, pension or rental income (not savings interest or dividends), and it's an estimate, not advice. To check how pension payments change your adjusted net income for Child Benefit or Tax-Free Childcare, use the pension and adjusted net income calculator.
How the relief works
Relief at source
You pay 80% and your provider adds 20%, so the gross amount is what you pay ÷ 0.8. HMRC gives the first 20% to everyone, including non-taxpayers and Scottish 19% starter rate taxpayers.
Extra relief you claim (England, Wales and Northern Ireland)
| Income taxed at | Extra relief you can claim |
|---|---|
| 40% higher rate | 20% on up to that much income |
| 45% additional rate | 25% on up to that much income |
Extra relief you claim (Scotland)
| Income taxed at | Extra relief you can claim |
|---|---|
| 19% starter rate | None, but you keep the full 20% |
| 21% intermediate rate | 1% |
| 42% higher rate | 22% |
| 45% advanced rate | 25% |
| 48% top rate | 28% |
HMRC gives the extra by extending your tax bands by the gross contribution: the basic and higher rate limits, or in Scotland the basic rate limit and every limit above it (Finance Act 2004 section 192). The calculator works out your tax both ways, so it also catches Personal Allowance won back over £100,000.
Limits (shown as warnings)
| Limit | 2025 to 2026 | 2026 to 2027 |
|---|---|---|
| Relief on contributions up to | 100% of relevant UK earnings, or £3,600 gross if more (relief at source only) | |
| Annual allowance | £60,000 | £60,000 |
| Tapered if threshold income over | £200,000 | £200,000 |
| ... and adjusted income over | £260,000 | £260,000 |
| Minimum tapered allowance | £10,000 | £10,000 |
| Money purchase annual allowance | £10,000 | £10,000 |
Sources: tax relief and annual allowance on GOV.UK, pension schemes rates, tapered annual allowance, and HMRC's manual PTM044100.
Net pay arrangements and salary sacrifice
Net pay: many workplace schemes take your contribution from your pay before Income Tax is worked out. You get relief at your top rate straight away, including Scottish rates, so there's nothing to claim and you shouldn't put these payments on your tax return as relief at source contributions. If your taxable income is below the Personal Allowance, net pay gives no relief through payroll. From the 2024 to 2025 tax year HMRC makes top-up payments to people in that position.
Salary sacrifice: you agree to a lower salary and your employer pays the difference into your pension. Your taxable pay is lower, so there's no relief to claim, and you and your employer may save National Insurance. It counts as an employer contribution for the annual allowance, and it can't take your pay below the National Minimum Wage (see salary sacrifice on GOV.UK). Your payslip or scheme will tell you which type you have. You can't choose the method yourself.
Worked example (made-up figures)
Sam is a self-employed designer in England with profits of £62,000 in the 2025 to 2026 tax year. Sam pays £8,000 into a SIPP.
| Step | Sum | Amount |
|---|---|---|
| Provider adds 20% | £8,000 ÷ 0.8 − £8,000 | £2,000 |
| Gross in the pension | £8,000 + £2,000 | £10,000 |
| Income taxed at 40% | £62,000 − £50,270 | £11,730 |
| Extra relief on the return | 20% × £10,000 (all within the 40% income) | £2,000 |
| Total relief | £2,000 + £2,000 | £4,000 |
£10,000 goes into Sam's pension for a real cost of £6,000. Sam puts £10,000 in the pensions box on the return, and the basic rate band grows from £37,700 to £47,700.
Morag lives in Scotland and earns £50,000 in 2025 to 2026. She pays £4,000 into a personal pension, so £5,000 goes in. £6,338 of her income is taxed at 42%, so she can claim an extra 22% × £5,000 = £1,100, which makes £2,100 of relief in total.
These are made-up figures to show how the sums work, not real people.
Frequently asked questions
How does relief at source work?
You pay into your pension from taxed income and your provider claims 20% basic rate relief from HMRC and adds it to your pot. If you pay in £8,000, your provider adds £2,000, so £10,000 goes into your pension. This is how all personal and stakeholder pensions, including SIPPs, and some workplace pensions work. You get the 20% even if you pay no Income Tax.
How do I claim higher or additional rate relief?
If you pay 40% or 45% tax, you can claim an extra 20% on contributions up to the amount of income taxed at 40%, and an extra 25% up to the amount taxed at 45%. If you fill in a Self Assessment return you must claim on your return, using the gross amount. If you don't, you can claim online or by letter to HMRC. HMRC gives the relief by extending your basic rate band (and higher rate band) by the gross contribution.
How does pension tax relief work in Scotland?
Your provider still claims 20% at source. If your top rate is the 19% starter rate you keep the full 20% and don't pay the difference back. If you pay the 21% intermediate rate you can claim an extra 1%, and at the 42% higher rate, 45% advanced rate and 48% top rate you can claim an extra 22%, 25% or 28% on the income taxed at those rates.
What's the difference between net pay, relief at source and salary sacrifice?
With a net pay arrangement your employer takes the contribution from your pay before Income Tax, so you get relief at your top rate automatically and there's nothing to claim. With relief at source you pay from taxed pay and the provider adds 20%. With salary sacrifice you give up part of your salary and your employer pays it into your pension, so it's an employer contribution and you may also save National Insurance.
How much can I pay in and still get tax relief?
You get relief on contributions up to 100% of your relevant UK earnings for the tax year, such as pay and self-employed profits. Rental income, savings, dividends and pensions don't count. If you earn less than £3,600, or nothing, you can still get relief on up to £3,600 gross (£2,880 paid in) through a relief at source scheme. Contributions after age 75 don't get relief.
What is the annual allowance?
It's the most you can save into pensions in a tax year before a tax charge, and it's £60,000 for 2025 to 2026 and 2026 to 2027. It includes what you, your employer and anyone else pay in. It's tapered by £1 for every £2 of adjusted income over £260,000 (only if your threshold income is over £200,000), down to £10,000. You may be able to carry forward unused allowance from the previous 3 tax years.
Can a pension contribution get my Personal Allowance back?
Yes. The gross amount of a relief at source contribution comes off your adjusted net income. If that's over £100,000, every £2 you bring it down gives back £1 of Personal Allowance, so the overall relief between £100,000 and £125,140 can be much bigger. The calculator includes this in the extra relief.
Do I get tax relief on my employer's contributions?
No. Your employer's contributions don't get tax relief for you and don't count towards the 100% of earnings limit, but they do count towards your annual allowance. Employer contributions are also added when you work out your adjusted income for the taper.
More tax tools
See how much tax to put aside with the tax set-aside calculator, check your January and July bills with the payments on account calculator, see your pay after pension with the take-home pay calculator, or read how much tax to set aside. More tools are in the Tax & Pay and self-employed hubs.
Sources
GOV.UK and legislation.gov.uk: Tax on your private pension: tax relief, Tax on your private pension: annual allowance, Pension schemes rates and allowances, Work out your reduced (tapered) annual allowance, Claim tax relief on your private pension payments, Personal Allowances: adjusted net income, Income Tax rates and Personal Allowances, Income Tax in Scotland, Income Tax rates and allowances: current and past, HMRC manual PTM044100: relief conditions and limits, HMRC manual PTM044210: methods of giving relief, HMRC manual PTM044220: relief at source, Check if you have unused annual allowances, Relief relating to net pay arrangements, Salary sacrifice for employers, Finance Act 2004 section 192 (legislation.gov.uk). All checked on 26 October 2026. General guidance only, not tax or financial advice.