Estimate the extra pension tax relief available if you pay income tax at 40% or 45%. Results update instantly.
Pension tax relief is a government subsidy on pension saving. The rate you receive depends on the income tax rate you pay and the method your pension scheme uses.
Under relief at source, your provider claims 20% basic rate relief from HMRC automatically. If you pay tax at 40% or 45%, you can claim the extra 20% or 25% through Self Assessment or by calling HMRC. This calculator shows the total relief and net cost.
Under a net pay arrangement, your contribution is taken from your gross pay before tax is calculated. Your full marginal rate of relief is applied automatically — there is nothing extra to claim.
You can back-claim for up to four previous tax years. See our full guide: How to claim higher rate pension tax relief.
Sarah earns £80,000 and makes a gross SIPP contribution of £10,000 (relief at source). She pays £8,000; her provider tops up to £10,000.
Under relief at source, yes — your provider claims 20% basic rate relief from HMRC on your behalf. You only need to claim the extra yourself if you are a higher or additional rate taxpayer.
No. Net pay schemes deduct contributions from gross salary before tax, so all relief is applied automatically at your marginal rate. There is no extra claim to make through Self Assessment for the pension contribution itself.
This band sees the personal allowance tapered — losing £1 of allowance for every £2 of income. Pension contributions reduce adjusted net income, which can restore the personal allowance and create an effective relief rate of up to 60%. See our over £100k guide.
Yes — you can submit or amend Self Assessment returns to claim higher-rate relief for up to four previous tax years. Don't leave unclaimed relief on the table.
The annual allowance for 2026/27 is £60,000 (or 100% of earnings if lower). Contributions above this limit are subject to the annual allowance charge. Use our Annual Allowance Checker to verify.