Answers · UK 2025/26

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

You can earn up to £12,570 before paying any income tax in 2026/27 — this is the Personal Allowance. It has been frozen at £12,570 since April 2021 and is set to remain frozen until April 2028. If your income exceeds £100,000, the allowance reduces by £1 for every £2 earned above that.

Last updated: 20 June 2026Last reviewed: 20 June 2026How we verify

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UK Personal Allowance for 2026/27 is £12,570 — the amount of income you can earn tax-free. This has been frozen since 2021/22, when it was uprated from £12,500 to £12,570. The government froze it at this level until April 2028, meaning the real value of the allowance has fallen with inflation, which is a form of 'fiscal drag' — more of people's income is now taxable even without explicit tax rises. Who gets the full £12,570: most UK taxpayers with one source of income (employment, self-employment, pension). Emergency or non-standard tax codes may not apply the full allowance initially. Tapering: if your adjusted net income exceeds £100,000, the Personal Allowance reduces by £1 for every £2 above this threshold. At £125,140 or above, the allowance is fully withdrawn — creating an effective 60% marginal tax rate on income between £100,000 and £125,140. Married couples: Marriage Allowance allows a non-taxpayer to transfer £1,260 of their Personal Allowance to a basic-rate taxpayer spouse, saving up to £252/year. Blind Person's Allowance: an additional £3,070 on top of the standard allowance. Scottish taxpayers: same Personal Allowance applies, but Scottish Income Tax rates and bands differ above the Personal Allowance.