Pension Tax Relief Calculator
Find out the tax relief on your personal pension contributions for 2025/26 — basic rate is added at source, higher/additional rates claimed via Self Assessment.
Your contribution
Higher-rate relief on a Self Assessment
If you're a 40% or 45% taxpayer paying into a personal pension, you can claim back extra relief via Self Assessment from £79.
How pension tax relief works
UK pensions are tax-advantaged: every £80 you put into a personal pension becomes £100 in the pot, because your pension provider claims back basic-rate tax (20%) from HMRC on your behalf — known as relief at source.
If you're a higher (40%) or additional (45%) rate taxpayer, you can claim a further 20% or 25% via Self Assessment. This is one of the most-missed reliefs by DIY filers.
Relief by tax band
| Tax band | You pay | Goes into pension | Total relief |
|---|---|---|---|
| Basic rate (20%) | £80 | £100 | 20% (auto) |
| Higher rate (40%) | £80 | £100, plus £20 back to you via SA | 40% |
| Additional rate (45%) | £80 | £100, plus £25 back to you via SA | 45% |
| £100k–£125,140 (PA taper) | £80 | £100, plus up to £40 back | 60% |
Annual allowance: £60,000 for 2025/26. For high earners (threshold income over £200k AND adjusted income over £260k), the allowance tapers down to as low as £10k.
When and how to claim
Basic-rate relief happens automatically. Higher/additional rate claimed via:
- Self Assessment — declare the gross contribution on the SA101 page; HMRC adjusts your tax bill
- P87 form — for employees with under £2,500 of expenses, includes pension claims
- Salary sacrifice — if your employer offers it, full relief is automatic and you save NI too
Maximise pension tax relief
- Salary sacrifice beats personal contributions — saves NI in addition to income tax
- Carry forward unused allowance from the previous 3 tax years
- Time contributions to use £100k–£125,140 60% trap — best ROI in the system
- Gross up donations on Gift Aid + pension to lower adjusted net income
- Small Self-Administered Schemes (SSAS) for Ltd company directors — additional flexibility
What this calculator does and doesn't do
- Pension provider adds 25% of your contribution (the basic-rate top-up)
- Higher-rate (40%) taxpayers claim an extra 25% via Self Assessment
- Additional-rate (45%) taxpayers claim an extra 31.25% via Self Assessment
- £60,000 annual allowance for 2025/26 — tapered for very high earners (income £200k+)
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