Answers · UK 2025/26
How much can you earn before paying tax in the UK in 2026?
The standard Personal Allowance for 2026/27 is £12,570 — unchanged since 2021/22. You pay no Income Tax on earnings up to this amount. National Insurance also starts at £12,570. If you transfer Marriage Allowance, the lower earner's effective threshold rises to £13,830.
Full answer
For 2026/27, the Personal Allowance remains frozen at £12,570. This is the amount of income you can receive each year free of Income Tax. It applies to most UK residents unless your income exceeds £100,000, at which point the allowance tapers away by £1 for every £2 above £100,000 — it reaches zero at £125,140. National Insurance operates independently: employee Class 1 NI starts at the Primary Threshold of £12,570 per year (£1,048/month) at a rate of 8% up to £50,270, then 2% above. So at exactly the Personal Allowance, both Income Tax and NI thresholds align. Marriage Allowance allows one partner to transfer £1,260 of their unused Personal Allowance to the other. The receiving partner's tax bill reduces by £252/year (20% of £1,260), and the transferring partner can earn up to £13,830 before paying Income Tax. You can backdate Marriage Allowance claims up to 4 years — potentially worth up to £1,008 in total refunds. Scotland has different Income Tax bands but the same Personal Allowance and NI thresholds.
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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.