# What is the Personal Allowance for 2026/27?

> Quick answer · Last updated 6 April 2026

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## In short

£12,570. Frozen until April 2028. It tapers by £1 for every £2 of income above £100,000, disappearing entirely at £125,140.

The Personal Allowance — the amount you can earn before paying Income Tax — is £12,570 for the 2026/27 tax year. It has been frozen at this level since April 2021 and is currently due to remain frozen until April 2028.

Above £100,000 of adjusted net income, the allowance is reduced by £1 for every £2 you earn, creating an effective 60% marginal tax rate in the band between £100,000 and £125,140 where the allowance disappears altogether.

If you are married or in a civil partnership and one of you earns less than £12,570, you can transfer up to £1,260 of Personal Allowance to the other through Marriage Allowance — worth £252 a year.

## Related

- [Take-home pay calculator](https://moneyguide.org.uk/tools/take-home-pay-calculator/)
- [Marriage Allowance calculator](https://moneyguide.org.uk/tools/marriage-allowance-calculator/)

## Primary source

gov.uk/income-tax-rates

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Independent UK money guidance from [Money Guide](https://moneyguide.org.uk). Information only — not regulated financial advice.