Step 1
Check the method
Use this only when the pension provider claims basic-rate relief for you. Your payslip or provider can tell you whether the scheme uses relief at source.
Free UK pension calculator
Pension tax relief calculator
See how a relief-at-source payment is grossed up at 20%, then illustrate possible extra relief if some or all of that contribution is covered by income taxed above the basic rate. Nothing is saved or submitted.
Relief at source only
Illustrated monthly result
£250
reaches the pension after the provider claims basic-rate relief on the payment entered
- You pay
- £200
- Provider adds at 20%
- £50
- Possible extra relief to claim
- £50
- Possible effective cost
- £150
Annual view
£2,400 paid could become £3,000 in the pension, with up to £600 of additional relief outside the pension in this scenario.
Extra higher-rate relief is normally claimed through HMRC and is not automatically added to the pension. This result does not test whether you qualify.
Step 2
Limit the higher-rate share
A 40% or 45% marginal rate does not mean every pound of a large contribution qualifies for extra relief. Only model the part covered by income taxed at that rate.
Step 3
Check the limits
Tax relief and the annual allowance are separate tests. Earnings, employer inputs, high income, flexible pension access and carry forward can all change the position.
Current official checks
What this calculator deliberately does not decide
It does not calculate taxable income, Scottish bands, tapered allowance, carry forward, the money purchase annual allowance, employer contributions or a tax return. For 2026/27, GOV.UK lists a standard £60,000 annual allowance and £10,000 money purchase annual allowance, but a person's applicable limit can differ.
Educational illustration, not tax or financial advice. Check the current rules and your own taxable income before acting.
Pension tax relief questions
Why does an £80 pension payment become £100?
Under relief at source, the provider treats £80 as 80% of a £100 gross contribution and claims £20 of basic-rate relief from HMRC.
Is higher-rate pension tax relief added to my pension?
Usually not. The provider normally adds the basic-rate amount. Any additional relief you are entitled to is generally claimed from HMRC and reduces your tax through a repayment or tax-code adjustment.
Does this calculator work for salary sacrifice or net pay?
No. It models relief-at-source personal contributions only. Net-pay arrangements and salary sacrifice change pay before or during payroll and need different calculations.
Can I claim the selected rate on my whole contribution?
Only to the extent that you paid enough Income Tax at that rate and meet the other conditions. Use the percentage control to model only the share you believe falls within that band, then confirm it with HMRC or a qualified adviser.