Annual Allowance Pension Calculator

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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.

💷 UK Pension Tool
📉 Taper Aware
🔁 Carry Forward
📱 Mobile Friendly

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

💰 Contributions
Include your own contributions, employer contributions, and tax relief added.
Total unused allowance available from the previous 3 tax years.
📊 Income (For Tapering)
Leave at £0 if you don’t expect to be affected by the taper. Tapering only applies above £200,000 threshold income and £260,000 adjusted income.
🔓 MPAA Status
No
Yes, MPAA Applies
Select “Yes” if you’ve taken taxable income or a lump sum from a defined contribution pension.

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£60,000Below £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)£10,000N/A – triggered by access, not income
Carry Forward WindowPrevious 3 tax yearsN/A
⚠️ Important Note: This calculator gives an illustrative estimate only. The tapered annual allowance rules, MPAA, and carry forward calculations depend on your full personal circumstances. Speak to a regulated financial adviser or check HMRC guidance before making pension contribution decisions.

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.

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