How much higher-rate pension tax relief can I claim?

You can claim an extra 20% of the amount of income you paid 40% tax on, and an extra 25% of the amount you paid 45% tax on. HMRC does this by widening your basic-rate band by the gross contribution, so more of your income is taxed at 20% instead of 40% or 45%.

Should I enter the net or gross pension contribution?

Enter whichever you know. The net amount is what leaves your bank account; the provider grosses it up by dividing by 0.8, so £800 becomes £1,000 gross. The gross figure is what goes on your tax return and what the annual allowance is measured against. The calculator converts between them and shows both.

Pension tax relief · Self Assessment · 2026/27

Pension tax relief calculator

Q: Why is pension tax relief sometimes 60%?

Between £100,000 and £125,140 of income your £12,570 Personal Allowance is withdrawn at £1 for every £2 you earn, pushing the effective tax rate on that slice to about 60%. A pension contribution reduces your adjusted net income, so it not only saves 40% tax but also restores the Personal Allowance you were losing — giving relief worth roughly 60% of the contribution.

A personal pension already gets 20% added at source — but if you pay tax at 40% or 45%, or your income is over £100,000, there's more relief you have to claim back yourself on your Self Assessment return. Put in your income and what you're paying in to see exactly how much, and what the contribution really costs you. It runs entirely in your browser — nothing is sent anywhere.

Your contribution

Use your total taxable income for the year — self-employment profit plus any salary, rent or other taxable income — because that's what decides your tax rate and Personal Allowance. Nothing is sent anywhere.

Total income this year profit after expenses, plus any salary or other taxable income (before pension)

Pension contribution a personal or SIPP contribution this tax year — not a salary-sacrifice workplace one

What I pay innet — the amount that leaves your account Gross contributionincluding the 20% relief already added

How pension tax relief works in 2026/27

You get tax relief at your highest rate of Income Tax, but it arrives in two parts. Basic-rate relief is added to your pot automatically; higher and additional-rate relief has to be claimed on your Self Assessment return — which is exactly the bit people miss.

Your top tax rate	Added at source	Claim via Self Assessment
Basic rate (20%)	20%	—
Higher rate (40%)	20%	+20%
Additional rate (45%)	20%	+25%
£100k–£125,140 band	20%	up to +40%

In the £100,000–£125,140 band a contribution also claws back the Personal Allowance you'd otherwise lose (£1 for every £2 over £100,000), so relief there can reach an effective 60%. The standard annual allowance is £60,000 for 2026/27, and relief is limited to 100% of your earnings. These figures are for England, Wales and Northern Ireland; Scottish rates differ.

More free tools

Full tax bill calculator →Your whole Self Assessment bill as a sole trader — income tax plus Class 4 NI, with pension relief built in. Side hustle & £1,000 allowance →Just started earning on the side? See when it becomes taxable. Dividend tax calculator →Taking dividends from your own company? See the tax before you add a pension. Payments on account →How a pension contribution can cut your January and July bills.

Common questions

Do I automatically get all my pension tax relief?

No. If you pay into a personal pension or SIPP, the provider claims the basic 20% and adds it to your pot for you ("relief at source"). But if you pay Income Tax at 40% or 45%, the extra relief is not added automatically — you have to claim it on your Self Assessment tax return (or by contacting HMRC if you don't file one). Many higher-rate taxpayers never claim it, so it's worth checking previous years too.

How much higher-rate relief can I claim?

You can claim an extra 20% of the amount of income you paid 40% tax on, and an extra 25% of the amount you paid 45% tax on. Mechanically HMRC does this by widening your basic-rate band by the gross contribution, so more of your income is taxed at 20% instead of 40% or 45%. This calculator works out that fall in your tax bill for you.

Why is relief sometimes 60%?

Between £100,000 and £125,140 of income, your £12,570 Personal Allowance is withdrawn at £1 for every £2 you earn, which pushes the effective tax rate on that slice to about 60%. A pension contribution reduces your "adjusted net income", so it not only saves 40% tax but also restores the Personal Allowance you were losing — giving relief worth roughly 60% of the contribution. It's one of the most valuable uses of a pension contribution.

Net or gross — which figure do I enter?

Enter whichever you know. "What I pay in" is the net amount that actually leaves your bank account; the provider grosses it up by dividing by 0.8 (so £800 becomes £1,000 gross). "Gross contribution" is that grossed-up figure, which is what goes on your tax return and what your annual allowance is measured against. The calculator converts between them and always shows both.

Is there a limit on how much relief I can get?

Yes. You get tax relief on contributions up to 100% of your earnings each year, and the standard annual allowance for 2026/27 is £60,000 (it can be tapered to as little as £10,000 if your income is very high, or reduced if you've already flexibly accessed a pension). Pay in more than the annual allowance and a tax charge can claw the relief back. This tool flags when you're over these limits but doesn't calculate the charge.

Your pension is one line of a bigger Self Assessment return

Claiming higher-rate pension relief happens on the same return that has to work out your Income Tax, Class 4 National Insurance and payments on account — and a contribution changes all of them. Our Self Assessment Tax Estimator builds the whole 2026/27 bill in a spreadsheet you own, with a box for pension contributions so you can see the relief and the lower bill in one place.

Self Assessment Tax Estimator 2026/27 — your full bill in one place: income tax, Class 4 NI, pension relief, payments on account and a month-by-month set-aside.
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