Annual Allowance Pension Calculator
Work out your pension annual allowance for the 2025/26 tax year, including tapering for high earners, unused carry forward, and any excess contributions tax charge.
Calculate Your Available Allowance
Enter your pension contributions and income details below to see your available annual allowance, any tapering applied, and whether you have an excess to declare.
Your Pension Details
Enter your figures for the tax year you’re checking
Allowance Summary
Your calculated annual allowance position
Annual Allowance At a Glance
Key annual allowance figures for the 2025/26 UK tax year to help you understand your position at a glance.
| Allowance Type | Amount | Adjusted Income Trigger |
|---|---|---|
| Standard Annual Allowance | £60,000 | Below £260,000 |
| Taper Starts | £59,999 and falling | £260,001 |
| Midpoint Taper Example | £35,000 | £310,000 |
| Minimum Tapered Allowance | £10,000 | £360,000 and above |
| Money Purchase Annual Allowance (MPAA) | £10,000 | N/A – triggered by access, not income |
| Carry Forward Window | Previous 3 tax years | N/A |
Annual Allowance FAQ
Everything you need to know about the pension annual allowance, tapering, carry forward, and the MPAA.
The annual allowance is the maximum amount you can pay into your pensions each tax year while still receiving tax relief. For most people this is £60,000, or 100% of your UK relevant earnings if lower. Contributions above your available allowance can trigger an annual allowance tax charge.
If your adjusted income is over £260,000 and your threshold income is over £200,000, your annual allowance is reduced by £1 for every £2 of adjusted income above £260,000. The allowance cannot fall below £10,000, which is reached once adjusted income hits £360,000.
Carry forward lets you use any unused annual allowance from the previous three tax years, as long as you were a member of a registered pension scheme in those years. You must use your current year’s allowance first, then draw on the earliest unused amount from the prior three years.
The MPAA is a reduced annual allowance of £10,000 that applies once you’ve flexibly accessed a defined contribution pension, for example by taking a taxable lump sum or income through drawdown. Once triggered, you can no longer use carry forward against money purchase contributions and the MPAA replaces your normal or tapered allowance for those contributions.