How this calculator works
It uses 2026/27 income tax rates for England, Wales and Northern Ireland: a £12,570 Personal Allowance, 20% up to £50,270, 40% up to £125,140 and 45% above. The Personal Allowance falls by £1 for every £2 of adjusted net income over £100,000.
Relief at source: your provider adds 20% of the gross contribution. Higher and additional-rate relief is worked out by extending your basic-rate and higher-rate bands by the gross contribution, and by taking the contribution off your adjusted net income for the Personal Allowance taper. This extra relief is what you claim through Self Assessment or from HMRC.
Net pay: the relief is the difference between the income tax on your income with and without the contribution.
It does not include National Insurance, student loans, Scottish rates, or the tapered annual allowance for incomes above £260,000. Relief is limited to contributions up to your earnings, or £3,600 gross if you have no earnings.
Sources and assumptions
This calculator gives an estimate based on the rules shown. It is not personal financial advice. Check your own figures with your pension provider, GOV.UK or a regulated adviser before you act.
