See how much tax relief you get on pension contributions at your rate of tax
A higher rate taxpayer earning £45,000 contributes £3,000 to a relief-at-source pension:
| Your contribution (paid net) | £3,000.00 |
| Basic rate relief added automatically (20%) | +£750.00 |
| Total added to pension | £3,750.00 |
| Extra higher rate relief (20% via Self Assessment) | +£750.00 back as a refund/tax code adjustment |
| True cost to you after all relief | £2,250.00 |
You get tax relief at your highest rate of Income Tax: 20% for basic rate taxpayers, 40% for higher rate, and 45% for additional rate. With relief at source, 20% is added automatically; any extra must be claimed via Self Assessment.
With salary sacrifice, your contribution comes out of gross salary before tax and NI, so you get full relief immediately and save NI too. With relief at source, you pay from net (after-tax) pay and the pension provider claims back 20% — higher/additional rate taxpayers must claim the rest separately.
If you are a higher or additional rate taxpayer using relief at source, yes — the extra relief above 20% is not automatic. You claim it via your Self Assessment tax return or by asking HMRC to adjust your tax code.
Yes — tax relief is limited by the Annual Allowance (£60,000 for most people in 2026/27) and you cannot get relief on personal contributions above 100% of your UK earnings. See our Pension Annual Allowance Calculator for details.
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Results are estimates based on 2026/27 HMRC and DWP rates and are intended as a guide only. They do not constitute financial, tax, or employment law advice. Always verify with HMRC, ACAS, or a qualified adviser for your specific circumstances.