Pensions
Pension Annual Allowance Calculator
Available allowance with tapering for high earners and carry-forward from the prior three years.
Tax year 2026/27
2026/27Current year
Threshold and adjusted income only affect high earners — leave them blank unless the annual allowance is tapered (threshold income over £200,000 and adjusted income over £260,000).
Previous three years (carry-forward)
2025/26
2024/25
2023/24
Available this year
£120,000
Allowance £60,000 + carry-forward £60,000
| Year | Allowance | Input | Unused |
|---|---|---|---|
| 2023/24 | £60,000 | £40,000 | £20,000 |
| 2024/25 | £60,000 | £40,000 | £20,000 |
| 2025/26 | £60,000 | £40,000 | £20,000 |
| 2026/27 | £60,000 | £80,000 | — |
How it works
Enter the pension input for the current tax year and the previous three, plus income for any year where the allowance is tapered. The calculator tapers each year's allowance, totals the carry-forward available and shows whether this year's contribution is within it.
The standard annual allowance is £60,000. For high earners it tapers by £1 for every £2 of adjusted income above £260,000 — but only where threshold income also exceeds £200,000 — down to a minimum of £10,000.
Carry-forward lets you use unused allowance from the previous three tax years, provided you were a member of a registered pension scheme in those years. Contributions above the total available allowance trigger an annual allowance charge at your marginal rate. Where the money purchase annual allowance (MPAA) applies, carry-forward cannot be used against money purchase savings.