Personal allowance 2026/27
rates verified 24 Jul 2026 · next refresh after Autumn Statement
Direct answer
The 2026/27 personal allowance is £12,570, frozen since April 2021 and now frozen to April 2031130. The allowance is withdrawn at £1 for every £2 of income over £100,000, reaching zero at £125,1405.
How the taper works
- Income £100,000 – allowance £12,570 in full.
- Income £110,000 – allowance reduced by £5,000 to £7,570.
- Income £120,000 – allowance reduced by £10,000 to £2,570.
- Income £125,140 – allowance fully withdrawn.
Marriage Allowance
A non-taxpayer can transfer £1,260 of personal allowance to a basic-rate-payer spouse or civil partner, saving up to £252 of tax for 2026/2713.
How long is £12,570 frozen?
Until 5 April 2031 under the Autumn Budget 2025 extension30. Compared with where uprating would have taken it, the frozen allowance acts as a real-terms cut.