🆕 2026/27 Tax Rates Now Live — All tax planning toolss updated with the latest HMRC thresholds
2026/27 Tax Year

How Much Tax Will I Pay on My Pension?

R
By Rasika F.
Updated July 2026 • PayToolkit
The 25% tax-free lump sum and how withdrawals are taxed | Updated 5 September 2026
Last Updated5 September 2026

Quick Answer

Up to 25% of your pension pot can usually be taken tax-free (up to £268,275). The remaining 75% is taxed as normal income at your marginal rate when withdrawn.

The 25% Tax-Free Lump Sum

Most pensions let you take up to 25% as a tax-free lump sum, subject to the Lump Sum Allowance (£268,275 for most people). You can often choose to take this all at once or in stages, depending on how you access your pension.

How the Rest Is Taxed

Anything beyond the tax-free portion is added to your other income for the tax year and taxed at your normal Income Tax rates — 20% within the basic rate band, 40% within the higher rate band, and 45% within the additional rate band.

Emergency Tax on Pension Withdrawals

A first flexible withdrawal is often taxed on an emergency, non-cumulative basis, which can significantly overtax you in that month. Overpaid tax can usually be reclaimed from HMRC, often within a few weeks via an online reclaim form.

Worked Example

You withdraw £40,000 from your pension in one tax year, with no other income. The first £10,000 (25%) is tax-free. Of the remaining £30,000, the first £12,570 uses your Personal Allowance tax-free, and the rest is taxed at 20% within the basic rate band.

Frequently Asked Questions

How much of my pension is tax-free?
Usually up to 25% of your pension pot, up to a maximum of £268,275.
How is the rest of my pension taxed?
Taxed as normal income alongside your other earnings at your marginal Income Tax rate.
Why was I emergency taxed on my pension withdrawal?
First withdrawals are often taxed on a non-cumulative emergency basis. Overpaid tax can usually be reclaimed from HMRC.
Does taking my pension affect my Personal Allowance?
Yes, large withdrawals count as income and can push you into a higher band or trigger the Personal Allowance taper above £100,000.

Sources & Methodology

Affiliate Disclosure: This site contains affiliate links. PayToolkit earns a commission if you sign up through these links, at no extra cost to you.
All calculators
💼 Self-employment 9 calculators
🏠 Property 9 calculators
👪 Family 5 calculators
💰 Personal finance 13 calculators
★ Most popular: Sole Trader Tax →
More