🇬🇧 United Kingdom

Pension vs ISA Calculator

Compare pension and ISA outcomes for 2025/26. See how tax relief, employer match, salary sacrifice, and withdrawal tax affect your returns. Compare retirement income and find when flexible ISA access beats a locked pension.

£
Same net amount from your pay for both options
Your current marginal income tax rate
Tax rate when you withdraw from pension
%
Typical: 4-6% after inflation for equities
%
Common: 3% (auto-enrolment), 5% (typical), 6-10% (generous)
No
Saves employee NI (8%) and employer NI (15%)
No
Full new State Pension: £11,973/year (2025/26)
%
For showing values in today's money

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How to Use This Calculator

Side by Side tab

Enter your monthly contribution, current age, retirement age, current tax band, expected retirement tax band, and growth rate. The calculator shows your pension pot (with tax relief, employer match, and growth) versus your ISA pot (with growth only but fully tax-free on withdrawal). Both scenarios assume the same net monthly outlay from your pay. Expand "More options" to add employer match, salary sacrifice, State Pension, and inflation adjustment.

Retirement Income tab

See how much annual and monthly income each pot generates in retirement. The pension income is calculated after taking 25% tax-free cash (capped at £268,275) and taxing the remaining drawdown at your retirement tax rate. ISA income is fully tax-free. Set your drawdown period to see how long the money lasts and compare net income side by side.

Flexible Access tab

Enter your current age to see the access trade-off. The calculator shows an age-by-age timeline: ISA is accessible at every age, while pension is locked until 55 (rising to 57 from 2028). See exactly how much you would have in each pot at ages 40, 45, 50, 55, 57, 60, and 65 — and what happens if you need emergency access before pension age.

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The Formula

The comparison uses compound growth with different tax treatments:

Pension:
Gross Contribution = Net Contribution / (1 − Tax Rate)
Tax Relief = Gross Contribution − Net Contribution
Total Monthly = Gross + Employer Match + Employer NI Saving (if salary sacrifice)
Pension Pot = FV(Total Monthly, Growth Rate, Years)
Tax-Free Lump Sum = min(25% × Pot, £268,275)
Net Pension = Pot − (Pot − Lump Sum) × Retirement Tax Rate

ISA:
ISA Pot = FV(Monthly Contribution, Growth Rate, Years)
Net ISA = ISA Pot (fully tax-free, no withdrawal tax)

Salary Sacrifice Bonus:
Employee NI Saving = Gross Contribution × 8%
Employer NI Saving = Gross Contribution × 15% (added to pension pot)

Future Value:
FV = Monthly × [((1 + r/12)^(12×N) − 1) / (r/12)]
where r = annual growth rate, N = years

Drawdown Income (annuity formula):
Monthly Income = Pot × (r/12) / (1 − (1 + r/12)^(−12×D))
where D = drawdown years

The pension benefits from tax relief (your contribution is grossed up), employer match (free money), and NI savings via salary sacrifice. The ISA benefits from zero tax on withdrawal and full flexibility to access funds at any age. The winner depends on your current vs retirement tax rate, employer match, and when you need access.

Example

Sarah — Marketing Manager, 35, Birmingham

Sarah earns £60,000 (40% higher-rate taxpayer). She has £500/month to invest and her employer matches pension contributions at 5%. She expects to be a basic-rate taxpayer (20%) in retirement at age 60.

Side by Side tab

Monthly investment£500
Tax band now40%
Retirement tax band20%
Employer match5%
Growth rate5%
Years to retirement25
Pension pot£529,230
Pension net (after 25% TFC + 20% tax)£449,845
ISA pot (fully tax-free)£298,681
Pension advantage£151,164

Pension wins convincingly: Sarah gets 40% tax relief going in but only pays 20% coming out, plus 5% employer match. The pension pot is much larger due to grossing up and employer contributions.

Retirement Income tab

25% tax-free cash£132,308
Net annual pension income£22,908/year
ISA annual income£17,281/year
Pension income advantage£5,627/year

Even after paying 20% tax on pension drawdown, Sarah gets £5,627/year more from pension than ISA. Plus she received £132,308 tax-free cash upfront.

Flexible Access tab

ISA at age 50£131,500 (accessible)
Pension at age 50£232,750 (LOCKED)
Pension access age57 (22 years away)

If Sarah needs money at 50 for a career break, only the ISA is accessible. The pension pot is larger but completely locked until 57. The ideal strategy: pension up to the employer match, then ISA for flexible savings.

FAQ

Most people benefit from using both. The pension wins on pure financial returns because of tax relief and employer match — especially if your current tax rate is higher than your expected retirement tax rate. The ISA wins on flexibility because you can access the money at any age for any reason with no tax. The optimal strategy is usually: contribute enough to your pension to capture the full employer match (free money), then put the rest in an ISA.
When you contribute to a pension, you get tax relief at your marginal rate. For a basic-rate taxpayer (20%), an £80 net contribution becomes £100 gross — the pension provider claims the 20% relief automatically. For higher-rate taxpayers (40%), you contribute £100 net, it becomes £166.67 gross: the provider adds 20% (£33.33) automatically, and you claim the remaining 20% (£33.33) via Self Assessment. The Annual Allowance for pension contributions is £60,000 for 2025/26. With salary sacrifice, you also save employee NI (8%) and your employer saves employer NI (15%), which many employers pass into your pension.
Currently, the minimum pension access age is 55. This rises to 57 from 6 April 2028 (unless you have a protected pension age with certain older schemes). At pension access age, you can take 25% tax-free as a lump sum (capped at the Lump Sum Allowance of £268,275) and the remainder is taxed as income. With an ISA, you can withdraw at any age, any amount, with no tax or penalties.
From April 2027, unused pension funds will be included in your estate for Inheritance Tax (IHT) purposes. Previously, pensions were largely IHT-exempt, making them a powerful estate planning tool. ISAs have no special IHT exemption — they are included in your estate like any other asset. With this change, the IHT advantage of pensions is significantly reduced, though pensions still benefit from tax relief and employer match during the accumulation phase.
The ISA allowance for 2025/26 is £20,000 per tax year across all ISA types (Cash ISA, Stocks & Shares ISA, Innovative Finance ISA, and Lifetime ISA). The Lifetime ISA has a sub-limit of £4,000 which counts towards the £20,000 total. ISA growth and withdrawals are fully tax-free — no income tax, no capital gains tax, no dividend tax. You can now open multiple ISAs of the same type in the same tax year.

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