Personal Allowance 2026/27
The Personal Allowance is the pay you can have before income tax starts. It reaches your payslip through your tax code, and it is taken away again, a pound at a time, on adjusted net income above the taper threshold — a figure that is not the same as your salary.
Advertisement
Allowance
The Personal Allowance 2026/27
| Item | 2026/27 |
|---|---|
| Personal Allowance | £12,570 |
| Taper starts at (adjusted net income) | £100,000 |
| Allowance lost per pound over | £1 for every £2 |
| Allowance is zero from (adjusted net income) | £125,140 |
| Tax code for the full allowance | 1257L |
Welsh taxpayers get the same allowance. Scottish taxpayers get the same allowance too — Scotland sets the bands and rates above it, not the allowance itself.
The taper
What the taper does between the two thresholds
| Yearly pay | Allowance left | Marginal rate | Take-home a month |
|---|---|---|---|
| £100,000 | £12,570 | 62% | £5,713.16 |
| £112,570 | £6,285 | 62% | £6,111.21 |
| £125,140 | £0 | 47% | £6,509.26 |
Losing allowance while being taxed on the pay that took it away is why the marginal rate inside the taper is the highest on the table. Above the last row there is no allowance left to lose, so the marginal rate falls back.
Advertisement
Rules v2026.10 · checked against GOV.UK on 18 September 2026Two independent checks on every rate · 83 hand-verified cases, all passing, beside 19,925 generated · How we calculate · Changelog
Payroll-grade