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
Gross pension contribution
Inputs changed. Select Calculate result to update your estimate.
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.
- Relief at source: provider claims 20% of the gross contribution.
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.
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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