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What is the Personal Allowance for 2026/27?

For anyone who wants to know how much they can earn before paying Income Tax.

Applies to: England, Scotland, Wales, Northern Ireland Last checked against official sources: 6 October 2026

The Personal Allowance is the amount of income you can get each year before you pay Income Tax, and it is £12,570 for 2026/27.

  • It shrinks by £1 for every £2 of income over £100,000.
  • It is £0 if your income is £125,140 or more.
  • Blind Person's Allowance adds £3,250 on top.
  • You can transfer £1,260 to a spouse or civil partner with Marriage Allowance.
  • It is set to stay at £12,570 until 5 April 2031.

Different in Scotland

  • The allowance is the same, but Scottish income tax rates and bands apply above it.

Key facts

  • £12,570 in 2026/27
  • Shrinks over £100,000
  • £0 at £125,140
  • Frozen until April 2031

Personal Allowance for 2026/27

The tax year runs from 6 April 2026 to 5 April 2027.

Allowance2026/27
Standard Personal Allowance£12,570
Income limit before it starts to shrink£100,000
Income where it reaches £0£125,140
Blind Person's Allowance (added on top)£3,250
Marriage Allowance you can transfer£1,260

The government has said the Personal Allowance will stay at £12,570 until 5 April 2031.

Tax on income above the allowance (England, Wales and Northern Ireland)

IncomeRate
Up to £12,5700%
£12,571 to £50,27020%
£50,271 to £125,14040%
Over £125,14045%

Worked examples

Earning £30,000 a year

  • Tax-free: £12,570
  • Taxed at 20%: £30,000 minus £12,570 = £17,430
  • Income tax: £17,430 x 20% = £3,486 a year

Earning £110,000 a year

  • You are £10,000 over the £100,000 limit.
  • You lose £1 of allowance for every £2 over, so you lose £5,000.
  • Your Personal Allowance is £12,570 minus £5,000 = £7,570.

Earning £125,140 or more

  • Your Personal Allowance is £0. All your income is taxed.

What changes your allowance

  • High income. It goes down by £1 for every £2 of adjusted net income over £100,000.
  • Marriage Allowance. If you earn less than £12,570, you can give £1,260 of your allowance to your husband, wife or civil partner. They must pay tax at the basic rate. This can save them up to £252 a year (£1,260 x 20%). You can backdate a claim to April 2022.
  • Blind Person's Allowance. This adds £3,250, so your tax-free income becomes £15,820.
  • Your tax code. Things like company benefits or untaxed income can lower the tax-free amount shown in your tax code.

Other tax-free allowances

The Personal Allowance is not the only one. You may also get:

  • £1,000 tax-free from self-employment (trading allowance)
  • £1,000 tax-free from property income (property allowance)
  • £500 of dividends tax-free (dividend allowance)
  • tax-free savings interest, depending on your income

If you live in Scotland, Wales or Northern Ireland

  • Scotland: the Personal Allowance is the same, £12,570, but Scottish income tax bands and rates are different. For 2026/27 there are starter (19%), basic (20%), intermediate (21%), higher (42%), advanced (45%) and top (48%) rates.
  • Wales and Northern Ireland: the Personal Allowance and rates are the same as in England.

Related guides

Where these figures come from

Get it done

This takes you to the official service, which is free to use.

See Income Tax rates

Common questions

How much can I earn before paying tax in 2026/27?

Most people can earn £12,570 before paying Income Tax.

Why do I lose my Personal Allowance over £100,000?

It goes down by £1 for every £2 of adjusted net income over £100,000, and is gone at £125,140.

Is the Personal Allowance different in Scotland?

No, it is £12,570, but Scotland has its own tax bands and rates.

Official sources

  1. 1.Income Tax rates and allowances for current and past yearswww.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past
  2. 2.Income Tax rates: income over £100,000www.gov.uk/income-tax-rates/income-over-100000
  3. 3.Marriage Allowancewww.gov.uk/marriage-allowance
  4. 4.Maintaining Income Tax thresholds until 5 April 2031www.gov.uk/government/publications/maintaining-income-tax-and-equivalent-national-insurance-contributions-thresholds-until-5-april-2031
  5. 5.Scottish Income Taxwww.gov.uk/scottish-income-tax

Checked against GOV.UK on 6 October 2026

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