Pension Tax Relief Calculator
See exactly how much pension tax relief you receive for 2026/27 - including the automatic government top-up, any higher-rate relief claimable via Self Assessment, and the full Personal Allowance value you recover if you're caught in the 60% tax trap.
60% Effective Tax Trap Active
Income between £100,000–£125,140 triggers Personal Allowance withdrawal at £1 per £2 earned. Pension contributions can restore your allowance and deliver a bonus saving on top of standard 40% relief.
Salary + dividends + rental + self-employment
60% Effective Rate ⚠️Enter what you physically pay - your provider claims the 20% top-up from HMRC, making the gross into your pot £18,750
Quick Scenarios
Your True Effective Cost
You contribute £15,000 - gross into your pot: £18,750, after all tax relief
Relief Rate
60.0%
20% pot + 20% SA + 20% PA
Tax Saved
£6,750
incl. £3,000 PA bonus
Govt to Pot
£3,750
20% basic relief
You Pay
£15,000
What you contribute
Govt Adds
£3,750
Auto into pot (20%)
SA Reclaim
£3,750
Rate diff via Self Assessment
PA Bonus
£3,000
£7,500 allowance restored
Personal Allowance Bonus - On Top of Standard 60.0% Relief
Your pension restores £7,500 of tax-free Personal Allowance, saving an additional £3,000 - not included in your relief rate
Bonus Saving
£3,000
Your Three Layers of Relief
Government adds 20% basic relief
£3,750Automatic. Your pension provider claims this from HMRC and adds it directly to your pot.
You reclaim the higher-rate difference via Self Assessment
£6,750Because you're a 60% Effective Rate ⚠️ taxpayer, the 20% already added isn't enough. You claim the remaining difference on your Self Assessment return and HMRC pays it directly to your bank account.
Bonus: Personal Allowance restored - income moves to 0% tax
£3,000This is a bonus on top of your standard 60.0% relief. Your pension lowers your Adjusted Net Income from £115,000 to £96,250, restoring £7,500 of Personal Allowance, now taxed at 0% instead of 40%.
Before Pension
PA = £5,070
Reduced from £12,570
After Pension
PA = £12,570
+£7,500 restored ✓
How the bonus saving is calculated
Total Relief Summary
60% Effective Tax Trap - Full Analysis
Your income of £115,000 falls inside the £100,000–£125,140 Personal Allowance withdrawal zone. Your standard pension relief rate is 40% (as a higher rate taxpayer).
However, because your pension also restores £7,500 of Personal Allowance worth £3,000, your total effective benefit is higher - but we show this separately as a bonus on top of your standard 40% relief.
Standard relief
60.0%
PA bonus saving
£3,000
PA restored
£7,500
Make sure you're claiming every penny
Thousands of higher and additional rate taxpayers miss out on unclaimed pension relief each year. Our tax specialists review your full income picture, file your return, and ensure your pension strategy is fully optimised for 2026/27.
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Important Disclaimer - Please Read Before Acting
Illustrative purposes only. This calculator is designed to provide an educational illustration of pension tax relief and does not constitute financial, tax, investment or pension advice.
2026/27 rates assumed. Calculations use provisional 2026/27 UK and Scottish Income Tax rates and thresholds as published. All rates are subject to change.
Relief at source assumed. This calculator assumes a "relief at source" pension arrangement. Under net pay or salary sacrifice arrangements the mechanism differs.
Professional advice essential. Always consult a qualified tax adviser before making pension contribution decisions. Metta Accountants Ltd accepts no liability for any decisions made based on the results shown.
