Answers · UK 2025/26
What is the Personal Allowance for 2025/26?
The standard UK Personal Allowance for 2025/26 is £12,570. It applies UK-wide including Scotland. The allowance tapers by £1 for every £2 of income above £100,000, falling to zero at £125,140 — creating a 60% effective marginal rate in that band.
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For the 2025/26 tax year, the standard Personal Allowance is £12,570 — the amount of income you can earn before paying any Income Tax. This applies UK-wide, including Scotland (although Scotland sets its own tax rates above the allowance). Marriage Allowance can transfer £1,260 of unused Personal Allowance to a basic-rate-paying spouse, saving up to £252/year. Blind Person's Allowance adds £3,130. The Personal Allowance is reduced by £1 for every £2 of "adjusted net income" above £100,000 — fully withdrawn at £125,140. This taper creates an effective 60% marginal Income Tax rate (40% standard higher rate + 20% from losing personal allowance) on income in the £100,000–£125,140 band, which many high earners mitigate using pension contributions or salary sacrifice to keep adjusted income at £100,000 or below.
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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.