Tax year 2026/27Last updated 8 October 2026
Personal allowance
The standard Personal Allowance is the amount of income you can receive each year without paying tax on it. It stays at £12,570.
How much you get
| Your income | Personal Allowance |
|---|---|
| Up to £100,000 | £12,570 |
| £105,000 | £10,070 |
| £110,000 | £7,570 |
| £120,000 | £2,570 |
| £125,140 or more | £0 |
- The allowance is reduced by £1 for every £2 of income above £100,000, so it is fully withdrawn at £125,140.
- Because the allowance tapers, income between £100,000 and £125,140 is effectively taxed at 60% plus National Insurance for employees.
- You may get a larger allowance if you claim Blind Person's Allowance or, in limited cases, Married Couple's Allowance.
Marriage Allowance
| What it does | Value |
|---|---|
| Amount a partner can transfer (10% of the Personal Allowance) | £1,260 |
| Eligibility | Married or in a civil partnership; one partner must earn below the Personal Allowance and the other within the basic rate band |
- Marriage Allowance can reduce the higher earner's tax bill by up to £252 a year (20% of £1,260).
- It cannot be claimed where either partner pays tax at the higher or additional rate.
Common questions
Why has my Personal Allowance not gone up?
The £12,570 allowance has been frozen since 2021/22 and, under current plans, stays frozen until at least April 2031.
Can I still get some Personal Allowance if I earn over £100,000?
Yes, on a sliding scale. Every £2 of income over £100,000 costs £1 of allowance until it is gone at £125,140. Pension contributions and charitable giving can reduce the income used for the taper.
Figures from Personal Allowances . For guidance only, not tax advice. Always check current HMRC guidance.
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