Personal Allowance 2026/27
How much income is tax-free in 2026/27, how the allowance shrinks above £100,000, how Marriage Allowance and Blind Person's Allowance change it, and how long the freeze lasts. For the tax bands above it, see UK tax brackets.
Tax-free allowances 2026/27
| Allowance | 2026/27 | Who gets it |
|---|---|---|
| Personal Allowance | £12,570 | Standard amount; reduced above £100,000 adjusted net income |
| Marriage Allowance (transferable) | £1,260 | Married couples and civil partners where one earns below the Personal Allowance |
| Blind Person's Allowance | £3,250 | Added on top of the Personal Allowance |
The £100,000 taper
Your Personal Allowance goes down by £1 for every £2 that your adjusted net income is above £100,000. It is gone entirely at £125,140, and you do not get a Personal Allowance on taxable income over that figure.
| Adjusted net income | Personal Allowance left |
|---|---|
| £100,000 | £12,570 |
| £105,000 | £10,070 |
| £110,000 | £7,570 |
| £115,000 | £5,071 |
| £120,000 | £2,570 |
| £125,140 | £0 |
Between £100,000 and £125,140 each extra pound costs 40% higher-rate tax plus the tax on the allowance you lose — an effective Income Tax rate of 60%. Pension contributions and Gift Aid reduce adjusted net income, so they can restore the allowance. Model your own figures with the 100k tax trap calculator.
Marriage Allowance
- The lower earner transfers £1,260 of their Personal Allowance to their husband, wife or civil partner, cutting the partner's tax by up to £252 a year.
- The lower earner normally has income below the Personal Allowance (£12,570); the partner must pay tax at the basic rate — income usually between £12,571 and £50,270, or up to £43,662 in Scotland at the starter, basic or intermediate rate.
- Unmarried couples living together cannot claim. Claims can be backdated to 6 April 2022.
- Tax codes change to end in M (receiving) or N (transferring).
- If either of you was born before 6 April 1935, Married Couple's Allowance may be worth more.
Check whether it is worth claiming with the Marriage Allowance calculator.
Blind Person's Allowance
An extra £3,250 of tax-free allowance for 2026/27, added to your Personal Allowance. In England and Wales you must be registered with your local council as blind or severely sight impaired and hold a certificate saying so; in Scotland and Northern Ireland you qualify if you cannot do work that eyesight is essential for. If you cannot use all of it, you can transfer it to your spouse or civil partner.
Frozen until 5 April 2031
The Personal Allowance stays at £12,570 until 5 April 2031. Finance Act 2026 section 10 extended the freeze, previously due to end on 5 April 2028, by three more tax years to 2030/31. As wages rise, more of each pay rise falls above the allowance. See how far it has fallen in real terms: Personal Allowance in real terms, 2010–2027.
Frequently asked questions
What is the Personal Allowance for 2026/27?
The standard Personal Allowance is £12,570 for 2026/27 — the amount of income you can have before paying Income Tax. It is the same across England, Wales, Scotland and Northern Ireland, and it is frozen at this level until 5 April 2031.
How does the £100,000 Personal Allowance taper work?
Your Personal Allowance goes down by £1 for every £2 that your adjusted net income is above £100,000, so it is zero once your income reaches £125,140. Between those two figures you lose allowance while also paying 40% higher-rate tax, an effective Income Tax rate of 60% on that slice of income.
Can I get my Personal Allowance back above £100,000?
The taper uses adjusted net income, so anything that lowers it — such as personal pension contributions or Gift Aid donations — can restore some or all of the allowance. Our 100k tax trap calculator shows the effect for your own salary.
How much can Marriage Allowance save?
Marriage Allowance lets a lower earner transfer £1,260 of their Personal Allowance to a husband, wife or civil partner, cutting the partner's tax by up to £252 a year. The lower earner normally needs income below £12,570; the partner must pay basic-rate tax (income up to £50,270, or £43,662 in Scotland at the starter, basic or intermediate rate). Claims can be backdated to 6 April 2022.
What is Blind Person's Allowance?
An extra £3,250 of tax-free allowance for 2026/27, added to your Personal Allowance. In England and Wales you need to be registered with your council as blind or severely sight impaired; in Scotland and Northern Ireland you qualify if you cannot do work that eyesight is essential for. Unused allowance can be transferred to a spouse or civil partner.
When will the Personal Allowance go up?
Not before 2031. The freeze was due to end on 5 April 2028 and has been extended by Finance Act 2026 to 5 April 2031, alongside the basic rate limit.
Sources
Reflects 2026/27 allowances, verified against GOV.UK and Finance Act 2026.
Related Calculators
UK Tax Brackets & Bands Reference
Every income tax band and rate for England/Wales/NI and Scotland, both tax years.
£100k Tax Trap Calculator
Navigate the £100,000–£125,140 zone where the personal allowance tapers and marginal tax hits 62% (E&W) or 69.5% (Scotland).
Marriage Allowance Calculator
Transfer Personal Allowance to your spouse.