Pensions & retirement · 2026/27

Pension tax relief calculator: basic-rate top-up

Calculate the basic-rate relief-at-source top-up on a personal pension payment. See the gross contribution and check the model’s earnings-based relief limit.

Enter your figures

Your estimate

Gross pension contribution

£1,000.00
Your net contribution£800.00
Provider basic-rate top-up£200.00

Relief-at-source contributions for someone under 75. Checks the greater of £3,600 gross or relevant UK earnings, assuming no other personal contributions. Shows basic-rate relief only. Higher-rate claims and annual-allowance charges are separate.

How the pension tax relief calculator: basic-rate top-up works

Gross contribution = net payment ÷ 0.8. Provider top-up = gross − net.

UK data and rules

2026/27 data · Checked 16 October 2026. Rules are a dated snapshot, not a live feed.

Read about data coverage and updates

Worked example: pension basic-rate top-up

This illustration uses the calculator’s example inputs. It is not a quote or a recommended financial decision.

Your net pension payment (£)
800
Relevant UK earnings for this tax year (£)
35,000

Gross pension contribution: £1,000.00

Gross contribution = net payment ÷ 0.8. Provider top-up = gross − net.

Pension basic-rate top-up: questions answered

Why does a £800 pension payment become £1,000?

Under relief at source, £800 is 80% of the £1,000 gross contribution. The provider claims the other £200. Additional higher-rate relief, if available, needs separate treatment.

Plan the next step

Pension annual allowance calculator UK 2026/27: Estimate the standard or tapered pension input allowance.

Salary sacrifice pension calculator UK: Compare take-home pay before and after a pension sacrifice.

Browse the pensions & retirement calculators for more tools in this topic.

Using your result

Example inputs are a starting point. Replace them with your figures and select Calculate result. Results are rounded for display; calculations use unrounded values.

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