UK Pension Annual Allowance Calculator
Check your pension annual allowance for 2026/27 or 2025/26. See whether your allowance is standard, tapered, or subject to the MPAA, and calculate carry forward from the previous 3 tax years to find your total contribution headroom.
Enter what you plan to contribute this year to check for excess
Current Year AA
£60,000Standard
Carry Forward Available
£180,000Total Contribution Headroom
£240,000Tapered annual allowance by adjusted income (2026/27)
Once adjusted income exceeds £260,000 (and threshold income exceeds £200,000), your £60,000 allowance is cut by £1 for every £2 over, to a £10,000 floor reached at £360,000.
| Adjusted income | Annual allowance |
|---|---|
| £260,000 | £60,000 |
| £280,000 | £50,000 |
| £300,000 | £40,000 |
| £320,000 | £30,000 |
| £340,000 | £20,000 |
| £360,000+ | £10,000 |
Annual allowance & MPAA by tax year
| Tax year | Standard AA | MPAA | Taper starts (adjusted income) |
|---|---|---|---|
| 2022-23 | £40,000 | £4,000 | £240,000 |
| 2023-24 | £60,000 | £10,000 | £260,000 |
| 2024-25 | £60,000 | £10,000 | £260,000 |
| 2025-26 | £60,000 | £10,000 | £260,000 |
| 2026-27 | £60,000 | £10,000 | £260,000 |
The AA rose £40,000→£60,000 and the MPAA £4,000→£10,000 from 6 April 2023; both are unchanged through 2026/27.
Worked examples (2026/27)
Standard allowance
£80,000 income, £25,000 total contributions. Adjusted income is below £260,000, so the full £60,000 AA applies — the £25,000 is well within it, no charge.
Tapered (high earner)
£300,000 adjusted income → AA = £60,000 − (£300,000 − £260,000)/2 = £40,000. Contributions above this face an AA charge.
MPAA triggered
Once you flexibly access a DC pension, money-purchase contributions are capped at £10,000 (the MPAA), and you can't use carry-forward against it.
Carry forward
Used only £30,000 of your £60,000 AA in each of the last 3 years? You can carry forward the unused £90,000 on top of this year's £60,000 — if you have the earnings to support it.
Frequently asked questions
What is the pension annual allowance?
What is the tapered annual allowance?
How does pension carry forward work?
What is the Money Purchase Annual Allowance (MPAA)?
What happens if I exceed my annual allowance?
Sources
Related Calculators
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Pension Allowances Reference
Every annual and lump sum allowance by tax year, the taper, carry forward, and what replaced the lifetime allowance.
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