Pension Annual Allowance Calculator 2026/27
Check if you're within the £60,000 annual allowance, calculate tapered allowance for high earners, and work out carry forward from previous years.
Before pension deductions
Gross amount (before tax relief)
Unused allowance from last 3 years
What is the pension annual allowance for 2026/27?
The standard pension annual allowance is £60,000 for 2026/27. This is the maximum you can contribute to pensions and receive tax relief in a single tax year, including employer contributions.
How does the tapered annual allowance work?
If your 'threshold income' exceeds £200,000 AND 'adjusted income' exceeds £260,000, your annual allowance is reduced by £1 for every £2 of adjusted income over £260,000. The minimum tapered allowance is £10,000.
Can I carry forward unused annual allowance?
Yes, you can carry forward unused annual allowance from the previous 3 tax years. You must use the current year's allowance first, then carry forward in order (oldest year first). You must have been a member of a pension scheme in those years.
What happens if I exceed the annual allowance?
Contributions exceeding your annual allowance (including carry forward) are subject to an Annual Allowance Charge. This is added to your income and taxed at your marginal rate. Your pension scheme may pay the charge on your behalf.
What is 'adjusted income' for taper purposes?
Adjusted income includes your taxable income, plus employer pension contributions, plus any salary sacrifice amounts. Threshold income is your net income before pension contributions (excluding salary sacrifice).