What is the Personal Allowance for 2026/27?
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In short: £12,570. Frozen until April 2031. It tapers by £1 for every £2 of income above £100,000, disappearing entirely at £125,140.
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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 2031.
Above £100,000 of adjusted net income, the allowance is reduced by £1 for every £2 you earn, creating an effective 60% Income Tax marginal rate for employment income in England, Wales and Northern Ireland 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 up to £252 a year if the recipient meets the Marriage Allowance tax-band conditions.
Part of our Benefits & tax
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