PENSION TAX · 2026/27
Annual allowance taper calculator
Check whether high income and pension contributions may reduce your annual allowance.
What this calculator does
This calculator estimates whether the tapered annual allowance may apply based on adjusted income and pension inputs. It is especially useful for higher earners who need to understand their remaining pension contribution headroom.
Estimated result
- Current-year allowance
- £30,000
- Taper reduction
- £30,000
- Allowance including carry forward
- £45,000
- Total pension input
- £45,000
- MPAA test
- Not selected
Carry forward requires membership of a registered pension scheme in each earlier year and uses the oldest year first. Enter the scheme-calculated DB pension input amount, not contributions.
Worked example
Someone with high adjusted income can see their allowance taper down, which means the safe contribution limit may be lower than the standard annual allowance.
Common mistakes
Do not use salary alone if bonuses, benefits or carry forward matter.
Do not confuse the annual allowance with the MPAA.
Do not forget defined-benefit input uses a different pension method.
Why the result can differ
Adjusted income can include items beyond salary, so the taper may apply earlier than expected.
Carry forward, MPAA and defined-benefit input are separate factors.
The result is a planning estimate and not a formal tax determination.
What this calculator does
It estimates whether taper rules may reduce the pension allowance available for the year. That matters when bonuses, employer pension funding or salary sacrifice can push the adjusted income figure into the taper range.
Worked example
A higher earner with a bonus and employer pension funding can cross the taper threshold even when base salary alone looks harmless. The calculator shows the likely remaining allowance so the user can check whether carry forward or a different contribution pattern is needed.
Why the result can differ
Adjusted income, threshold income, defined-benefit accrual and carry forward all matter. MPAA and tax-year changes also need separate checks, so this result should be treated as planning guidance rather than a formal pension statement.
SOURCES & REVIEW
Checked against official guidance
Last reviewed 14 July 2026 · Rule version GB-2026.27.1
Daily/weekly source monitoring. If a source changes, the affected rule set is reviewed before publication.
All source links are kept visible so you can verify the figures used on this page.
GOV.UK: Tax on your private pension contributions ↗GOV.UK: Tapered annual allowance ↗Sources, methodology and update policy →Report an issue or correction →WHY RESULTS DIFFER
Why two users can see different results
Why the result can differ
Different tax codes, payroll periods, Scottish bands, pension methods or lender assumptions can change the outcome.
One-off bonuses, pay frequency, overpayments, allowances and reliefs can move the result away from a simple annual estimate.
Where a rule depends on eligibility or legal status, this page shows an estimate and links to official guidance.
This section is intentionally repeated on key tools so the explanation stays near the result instead of being hidden in a separate policy page.
COMMON QUESTIONS
Frequently asked questions
What is adjusted income?
It is a broader HMRC measure than salary alone and can include pension contributions and other items.
Does the taper affect everyone?
No. It only applies once adjusted income and threshold conditions are met.