What is the Personal Allowance for 2026/27?
Last reviewed:
In short: £12,570. Frozen until April 2028. It tapers by £1 for every £2 of income above £100,000, disappearing entirely at £125,140.
The Personal Allowance — the amount you can earn before paying Income Tax — is £12,570 for the 2026/27 tax year. It has been frozen at this level since April 2021 and is currently due to remain frozen until April 2028.
Above £100,000 of adjusted net income, the allowance is reduced by £1 for every £2 you earn, creating an effective 60% marginal tax rate in the band between £100,000 and £125,140 where the allowance disappears altogether.
If you are married or in a civil partnership and one of you earns less than £12,570, you can transfer up to £1,260 of Personal Allowance to the other through Marriage Allowance — worth £252 a year.
Primary source: gov.uk/income-tax-rates