Tax
What is the personal allowance for 2026/27?
The standard UK Personal Allowance for 2026/27 is GBP12,570. It is reduced by GBP1 for every GBP2 of adjusted net income above GBP100,000, and reaches zero at GBP125,140.
Last reviewed: 2 June 2026
How the taper works
If adjusted net income is above GBP100,000, the Personal Allowance tapers away. This creates a high marginal tax band between GBP100,000 and GBP125,140 because extra income both attracts tax and removes allowance.
When to get advice
Tax planning may be useful if your income is near the taper zone, especially where pension contributions, charitable giving, bonuses, dividends, or rental income are involved.