UK Personal Allowance 2026/27: How Much You Can Earn Tax-Free

UK Personal Allowance 2026/27

The UK Personal Allowance for the 2026/27 tax year is £12,570. That is the amount of income you do not have to pay Income Tax on. The tax year runs from 6 April 2026 to 5 April 2027, and the allowance is unchanged from the previous five years.

Income Tax rates and bands 2026/27

For England, Wales and Northern Ireland, with the standard Personal Allowance of £12,570:

Band	Taxable income	Tax rate
Personal Allowance	Up to £12,570	0%
Basic rate	£12,571 to £50,270	20%
Higher rate	£50,271 to £125,140	40%
Additional rate	Over £125,140	45%

Tax is paid on the amount of taxable income remaining after the Personal Allowance has been deducted. So if you earn £30,000 in 2026/27, you pay no tax on the first £12,570 and 20% on the remaining £17,430.

The allowance is frozen

The Personal Allowance has been frozen at £12,570 since 2021/22, and the freeze has been extended through the 2030/31 tax year. That means the amount you can earn tax-free does not rise with inflation. As pay rises over time, more of your income falls above the frozen allowance and into tax — a effect known as fiscal drag.

If you earn more than £100,000

Your Personal Allowance goes down by £1 for every £2 that your adjusted net income is above £100,000. This means your allowance is zero if your income is £125,140 or above, and you pay tax on all of your income.

For example, if your adjusted net income is £110,000, you are £10,000 over the limit, so your allowance falls by £5,000 to £7,570.

Scotland has different rates

Income Tax rates are different in Scotland, although the Personal Allowance is the same £12,570. For 2026/27, the Scottish bands are:

Band	Taxable income	Tax rate
Starter rate	£12,571 to £16,537	19%
Basic rate	£16,538 to £29,526	20%
Intermediate rate	£29,527 to £43,662	21%
Higher rate	£43,663 to £75,000	42%
Advanced rate	£75,001 to £125,140	45%
Top rate	Over £125,140	48%

If you live in Scotland, these rates apply to your employment and pension income instead of the England, Wales and Northern Ireland bands above.

Other allowances worth knowing

• Personal Savings Allowance: most people also have a tax-free allowance on savings interest — £1,000 if you are a basic-rate taxpayer, £500 if you are a higher-rate taxpayer, and £0 if you are an additional-rate taxpayer.
• Marriage Allowance: if you are married or in a civil partnership, you may be able to transfer part of your Personal Allowance to your spouse or civil partner, if you earn £12,570 or less and your partner is a basic-rate taxpayer.
• Blind Person’s Allowance: if you are registered blind, this tax-free allowance is added to your Personal Allowance. For 2026/27 it is £3,250.

How to check your Personal Allowance

Your tax code tells your employer how much Personal Allowance to apply. The standard tax code for 2026/27 is 1257L, which means a £12,570 allowance. You can check your tax code and how much tax you have paid in the current tax year through your personal tax account on GOV.UK.

Frequently asked questions

What is the Personal Allowance for 2026/27?
£12,570. You pay no Income Tax on income up to this amount.

When does the Personal Allowance increase?
It is frozen at £12,570 and is not expected to rise before April 2031, when the government intends to uprate it in line with inflation.

Do I get a Personal Allowance if I earn over £125,140?
No. The allowance tapers away above £100,000 and reaches zero at £125,140.

Is the Personal Allowance the same in Scotland?
Yes, the allowance is £12,570 across the UK. Only the tax rates and bands above it differ in Scotland.