Higher & additional-rate taxpayers
Gift Aid calculator: how much tax can I claim back?
Gift Aid does two things. Your chosen charity claims an extra 25p from HMRC for every £1 you give — and if you pay tax above the basic rate, you can claim money back too, through your Self Assessment tax return. Put in what you gave and your income to see exactly what the charity receives and what you can reclaim.
Your Gift Aid donation
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How Gift Aid relief works
When you tick the Gift Aid box, the charity reclaims the basic-rate tax you already paid on that money: your donation is grossed up by 25%, so a £100 gift becomes £125 in the charity's hands and costs you nothing extra. If you're a higher-rate (40%) taxpayer, you can then claim back the difference between your rate and the basic rate on the gross amount — 20% of £125, or £25 on that £100 gift. An additional-rate (45%) taxpayer claims back 25% of the gross — £31.25. You get this through your Self Assessment tax return, or by asking HMRC to change your tax code.
Basic-rate taxpayers: there's nothing more to claim
If all your income is taxed at 20%, the charity's 25% top-up is the whole of the Gift Aid relief — you have no extra to reclaim, and your donation simply cost you what you gave. The reclaim below only appears once part of your income is taxed at 40% or 45%.
Give more away for the same net cost
Because the reclaim comes back to you, higher-rate giving is cheaper than it looks — and that reclaimed money can fund your next donation. A few things worth knowing:
- You must have paid at least as much Income Tax or Capital Gains Tax in the year as all the charities will reclaim — donations can't exceed four times the tax you paid
- You can carry a donation back to the previous tax year on your return, useful if you paid higher-rate tax then but won't this year
- Earning between £100,000 and £125,140? A Gift Aid donation also restores lost Personal Allowance, pushing your effective relief far higher — the £100k tax trap calculator shows the full effect
- A pension contribution works the same way — see pension tax relief
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Common questions
How much can I claim back on a Gift Aid donation?
It depends on your tax band. A basic-rate (20%) taxpayer claims nothing back — the charity's 25% top-up is the whole relief. A higher-rate (40%) taxpayer claims back 20% of the grossed-up donation, which is £25 on a £100 gift. An additional-rate (45%) taxpayer claims back 25% of the gross, or £31.25 on £100. The calculator above works out your exact figure from your income.
How does the charity get 25% extra?
Gift Aid lets the charity reclaim the basic-rate tax you already paid on the money you donated. Your gift is "grossed up" by dividing by 0.8 — so £100 becomes £125 — and the charity claims the £25 difference directly from HMRC. It costs you nothing extra, as long as you've paid enough tax in the year to cover it.
Do I have to fill in a Self Assessment tax return to claim higher-rate relief?
Usually, yes — higher- and additional-rate relief is claimed through your Self Assessment return, in the Gift Aid section. If you don't normally file a return, you can instead contact HMRC to have your tax code adjusted, or claim by phone for amounts up to £5,000. Basic-rate taxpayers don't need to do anything; the charity claims its top-up itself.
Do I need to have paid enough tax to use Gift Aid?
Yes. You should only make a Gift Aid declaration if the Income Tax and Capital Gains Tax you pay in the year is at least what all the charities you support will reclaim on your donations. Your total donations must not be more than four times the tax you've paid. If you stop paying enough tax, tell the charities so they stop claiming.
Does Gift Aid work the same in Scotland?
The mechanism is the same — the charity grosses your donation up and you reclaim the difference between your rate and the basic rate through Self Assessment. But Scotland has its own Income Tax bands and rates, so a Scottish taxpayer's reclaim is calculated at those rates. This calculator uses the England, Wales and Northern Ireland rates for 2026/27.
Fold Gift Aid into your whole tax return
This page shows one donation. The paid Self Assessment Tax Estimator models your whole year — salary, any freelancing or side income, pension and Gift Aid relief together — so you can see your real tax bill to the penny, claim every bit of relief you're owed, and plan a donation or pension top-up to duck a cliff-edge before 31 January.
- Self Assessment Tax Estimator 2026/27 — your whole bill, with Gift Aid and pension relief applied, plus the monthly set-aside and payment-on-account dates worked out for you.
- Freelance Day-Rate & Profit Calculator — work backwards from the take-home you need.
- Rental Property ROI & Yield Calculator — for anyone with a buy-to-let alongside.
- Invoice Tracker & Log — paid, outstanding and overdue, automatically.
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