Skip to main content
2026/27 Tax Year

Pension Annual Allowance & Carry Forward Calculator

Use this before making a large pension contribution. It estimates your current-year allowance, checks whether taper or MPAA is likely to matter, and shows how much carry forward room may still be available from the previous three years.

Important: this tool assumes the previous three tax years all had the standard £60,000 allowance and that you did not have taper or MPAA restrictions in those years unless stated otherwise.

Your inputs

Estimated room before an annual allowance charge
£0 Carry forward included where it appears available.
Current-year allowance£0
Carry forward available£0
Current-year total input£0
Potential excess£0
Current constraintWaiting for the main allowance constraint.
Carry-forward pictureWaiting for carry-forward context.
Best next checkConfirm scheme input figures and whether taper or MPAA history changes the result.

What this means

At the current contribution level, you still appear to have room before a charge would arise.

When does taper apply?

For 2026/27 planning, taper only bites if threshold income is above £200,000 and adjusted income is above £260,000. Above that point, the annual allowance is reduced by £1 for every £2 of adjusted income, down to a minimum of £10,000.

How does MPAA change the picture?

If you have flexibly accessed a defined contribution pension, the Money Purchase Annual Allowance can reduce your DC contribution room to £10,000. Carry forward does not increase that £10,000 limit for money purchase contributions.

My scenarios
Editorial accountability
Open Trust Centre →

Every page is reviewed against the editorial standards, written from primary sources, sourced openly, and corrected publicly. No affiliate revenue. No sponsored content. No paid placements.

Editorial standards Editorial process Corrections policy How we make money Editorial team Methodology
Calculator Methodology

How to use this allowance output professionally

This tool is for allowance triage before large pension funding, not final tax sign-off. The professional use-case is to identify whether taper, MPAA or carry forward is the likely constraint and then confirm the exact pension input amounts with scheme records.

Last reviewed

  • 22 April 2026
  • 2026/27 pension annual-allowance context

Who this is for

  • People making large personal or employer pension contributions and checking whether taper, MPAA or carry forward could bite

Main assumptions

  • Carry forward is simplified and defined-benefit accrual is not modelled in full
  • Prior-year taper or MPAA history can change the true answer materially
What To Open Next

Check the contribution route, not just the allowance room

Allowance room is only one side of the decision. The next step is usually to check whether salary sacrifice is the right funding route, whether the pension destination fits the retirement job, and whether the current tax year has introduced any fresh pension friction.

Salary sacrifice calculatorSee whether the chosen contribution route improves payroll outcomes as well as pension funding. Pension calculatorProject what the higher funding level means by retirement instead of stopping at the allowance check. This tax yearRecheck whether any fresh pension-related rule change affects the contribution plan.