Pension Tax Relief Calculator
Estimate provider relief, additional relief across tax bands and Personal Allowance restored by an eligible gross pension contribution.
Rule year: 2026/27 · GBP · Sources checked
Gross pension contribution after provider relief
Ordinary earned income only, standard Personal Allowance, established eligible relief-at-source payment within relevant-earnings and remaining gross-relief room. No dividends, savings, Gift Aid, other allowance adjustments, net-pay or salary-sacrifice deductions. Annual allowance, carry forward and MPAA require separate checks. The result is not a tax return or entitlement decision.
Income Tax before and after relief-at-source contribution
Ordinary earned income only. Adjusted net income falls for allowance testing; relief-at-source also extends tax bands. Only the additional relief reduces the Income Tax shown here: the provider adds basic relief directly to the pension.
| Scenario | Adjusted net income | Personal Allowance | Income Tax |
|---|---|---|---|
| Before contribution | £80,000.00 | £12,570.00 | £19,432.00 |
| After contribution and extra relief | £70,000.00 | £12,570.00 | £17,432.00 |
For informational purposes only. This estimate is not financial advice, a tax return, a payroll calculation or a lender decision. See the supported circumstances and exclusions below.
How this calculator works
A relief-at-source provider adds basic-rate relief so an £80 net payment becomes £100 gross. The model compares standard-allowance ordinary-income tax before and after the gross relief, then subtracts provider relief to isolate any further claim. This handles band crossings and Personal Allowance restoration above £100,000. Scottish starter-rate contributors keep the 20% provider relief without repaying a difference. NI and loan deductions do not fall merely because you make a personal relief-at-source payment. Additional relief affects your tax position rather than being added automatically to the pension pot.
Formula and rules
Gross = net / 0.8; provider relief = 20% × gross. Additional relief = max(0, ordinary-tax difference from gross relief − provider relief). Personal cost = net − additional relief.
Assumptions and limitations
Ordinary earned income only, standard Personal Allowance, established eligible relief-at-source payment within relevant-earnings and remaining gross-relief room. No dividends, savings, Gift Aid, other allowance adjustments, net-pay or salary-sacrifice deductions. Annual allowance, carry forward and MPAA require separate checks. The result is not a tax return or entitlement decision.
Worked example
An £8,000 net payment becomes £10,000 gross, including £2,000 provider relief. If the full £10,000 is eligible against income taxed at 40%, an additional £2,000 relief illustration leaves £6,000 net personal cost.
- Gross pension contribution after provider relief
- £10,000.00
- Provider basic-rate relief
- £2,000.00
- Illustrative additional relief claim
- £2,000.00
- Net personal cost after illustrated additional relief
- £6,000.00
Official sources and review
Reviewed against the sources below on 2026-10-07. Rates are held in versioned rule modules. Versioned rules, official source review and year-specific calculation tests.
- GOV.UK: pension tax relief ↗
20% provider relief at source and eligible additional band-specific relief, including Scottish rates.
- GOV.UK: pension annual allowance ↗
£60,000 standard allowance; taper requires threshold income above £200,000 and adjusted income above £260,000.
Common questions
Is additional relief paid into my pension?
Provider basic-rate relief is added to the pot. Additional relief generally changes your tax position through a claim or tax-code adjustment.
What if my contribution crosses tax bands?
The income-based calculation allocates the tax difference across current regional bands and includes standard Personal Allowance restoration. Supply ordinary earned income, not mixed dividend or savings income.
Do Scottish 19% taxpayers repay 1%?
No. GOV.UK states that qualifying relief-at-source payments still receive 20% provider relief without repaying that difference.