Answers · UK 2025/26
What is the personal allowance for 2026/27?
The personal allowance for 2026/27 is £12,570, the same as 2025/26. This is the amount you can earn tax-free each year. The allowance tapers by £1 for every £2 you earn over £100,000 and is fully withdrawn at £125,140.
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The personal allowance for 2026/27 is £12,570, unchanged from the previous year (it has been frozen since 2021/22). This is the amount of income you can earn each tax year before paying Income Tax. The allowance applies across the UK, including Scotland (though Scottish tax rates above the allowance differ). For those earning over £100,000, the personal allowance tapers by £1 for every £2 of income above £100,000, reducing to zero at £125,140. This creates an effective marginal rate of 60% in the £100,000-£125,140 band. Pension contributions and Gift Aid donations can reduce your adjusted net income, potentially restoring some or all of your personal 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.