UK Pension Tax Relief Calculator

Updated for tax year 2026/27 Last reviewed 10 August 2026 Salary & Tax HMRC guidance on tax relief on pension contributions

Personal (relief at source) pension contributions get tax relief automatically. Your pension provider claims basic-rate relief of 20% and adds it to your pot, and higher-rate taxpayers claim an extra 20% (additional-rate, 25%) on their Self Assessment return.

Enter your gross contribution and marginal tax band to see the relief and what the contribution really costs you.

Your details

The total added to your pension including basic-rate relief

Results

Total tax relief
£4,000.00
40% of your contribution
What it costs you after relief
£6,000.00
Gross contribution
£10,000.00
Basic-rate relief (claimed by your provider)
£2,000.00
Extra relief (claimed on your tax return)
£2,000.00

Where the tax relief comes from

Basic-rate relief (20%)£2,000.00
Extra relief£2,000.00
Total relief£4,000.00

How the calculation works

We believe numbers should be transparent. Here is the formula behind this calculator.

Relief = Gross contribution × marginal rate · Basic 20%, higher 40%, additional 45% (provider claims 20%, you claim the rest)

Worked example

Worked example: a £4,000 gross contribution in 2026/27

Gross contribution: £4,000, paid into a personal pension, and you are a higher-rate taxpayer.
You actually pay £3,200 net — the provider claims 20% (£800) from HMRC and adds it to your pot.
As a higher-rate taxpayer you claim an extra £800 on your Self Assessment return.
Total relief = £1,600 (40%). Net cost to you = £4,000 − £1,600 = £2,400.

Examples at common levels

See how the numbers change at typical input levels, using the updated for tax year 2026/27 rates.

Scenario Total tax reliefWhat it costs you after reliefGross contributionBasic-rate relief (claimed by your provider)Extra relief (claimed on your tax return)
£10,000 contribution, basic rate
20% relief
£2,000.00£8,000.00£10,000.00£2,000.00£0.00
£10,000 contribution, higher rate
40% relief
£4,000.00£6,000.00£10,000.00£2,000.00£2,000.00
£10,000 contribution, additional rate
45% relief
£4,500.00£5,500.00£10,000.00£2,000.00£2,500.00
£4,000 contribution, higher rate
Example matches the worked example
£1,600.00£2,400.00£4,000.00£800.00£800.00

Important assumptions

  • Covers relief-at-source (personal pensions and SIPP) contributions, not net-pay workplace pensions.
  • Basic-rate relief is 20% in England, Wales and Northern Ireland — Scottish higher-rate relief is modelled separately.
  • Assumes you are within the annual allowance (£60,000) and earn enough to cover the contribution (100% of annual earnings cap).
  • Additional-rate relief of 45% is claimed through Self Assessment, like higher-rate relief.

Rates & official sources

Every calculation is based on the official rates and rules published by GOV.UK and HMRC.

Frequently asked questions

How much tax relief do I get on pension contributions?

You get relief at your marginal Income Tax rate: 20% basic, 40% higher or 45% additional. The provider automatically adds 20%, and higher and additional-rate taxpayers claim the rest through Self Assessment.

Do I get relief on workplace pension contributions?

Most workplace schemes are net-pay: your employer deducts the contribution before tax, so you get basic-rate relief automatically (and higher rates via a lower tax bill). Relief-at-source schemes add 20% and let you claim the rest. It works out the same in total.

Is there a limit to how much I can contribute?

You get tax relief on contributions up to 100% of your annual earnings. The annual allowance is £60,000 a year (including employer contributions), with carry-forward from previous years.

What if I pay into a pension with no earnings?

You can still contribute up to £3,600 gross (£2,880 net) a year and get 20% relief. Anyone can do this regardless of earnings.

Related calculators

Related guides

New to the topic? Read a plain-English guide on salary & tax, with worked examples and tips.

These calculations are estimates for guidance only and are not professional financial, tax or legal advice. UK rates and rules change, so always verify important figures with official GOV.UK / HMRC information or speak to a qualified professional. See our full disclaimer.