Answers · UK 2025/26
How much can I earn before paying income tax in 2026/27?
You can earn up to £12,570 in 2026/27 before paying any Income Tax — this is the Personal Allowance, frozen at this level until April 2028. You can potentially increase this to £13,830 by receiving a Marriage Allowance transfer from a non-taxpaying spouse.
Full answer
The Personal Allowance for 2026/27 is £12,570 — unchanged since April 2021 and frozen until April 2028 under the Autumn Statement 2022 announcement. Every pound of income up to £12,570 is tax-free for a UK resident with a standard tax code (1257L). **How to increase your effective allowance:** - **Marriage Allowance:** A spouse or civil partner earning below £12,570 can transfer £1,260 of their unused allowance to a basic-rate taxpayer partner, raising the recipient's effective allowance to £13,830 and saving £252 per year. - **Blind Person's Allowance:** An additional £3,070 in 2026/27 (total effective allowance £15,640 if also receiving Marriage Allowance). **Where the Personal Allowance tapers:** For every £2 of "adjusted net income" above £100,000, the Personal Allowance reduces by £1. By £125,140 the allowance has been entirely removed — creating a brutal effective marginal rate of approximately 60% on income between £100,000 and £125,140. Pension contributions remain the most effective way to reduce adjusted net income below £100,000. **National Insurance:** The NI Primary Threshold for 2026/27 is also £12,570 — aligned with the Personal Allowance since July 2022. So below £12,570 you pay neither Income Tax nor employee NI. **Scotland:** The Personal Allowance is set by Westminster and applies equally in Scotland. Scottish Income Tax rates and bands differ above the allowance.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.