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Updated on 6 April 2026

Tax on the state pension

The state pension is taxable but unlike private pensions, the state pension has no tax taken off before it is paid to you. Here we look at what tax is payable on state pension payments.

a sheet of white paper with the words 'STATE PENSION' typed on it, next to this is a glass jar of coins tipped onto its side, a few of the coins have fallen out onto the paper, a person is typing on a calculator at the right hand side.
Updated on 6 April 2026

National Insurance and the state pension

National Insurance is very important for the purposes of claiming the state pension. On this page we look at how your National Insurance record plays a part in your entitlement to this state benefit later in life.

7 wooden tiles spelling out the words 'TAX FREE', a calculator and a magnifying glass.
Updated on 6 April 2026

What pension income is tax-free?

Certain pension income is tax-free. This page gives an overview of tax-free UK pension income (or pension related income).

a small pile of old pound coins with a tiny pink pig sat on top.
Updated on 6 April 2026

Small pensions

Some small occupational pensions can be cashed in under what are called the ‘trivial commutation’ rules. Also, pensions with small values may, in some cases, be cashed in as a lump sum under separate rules which apply to ‘small pots’ (these are not the same as the flexible pensions rules). If ...

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