Personal Allowance 2025/26
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The Personal Allowance for 2025/26 is £12,570 – the amount you can earn before paying any income tax.
Key Facts
Personal Allowance
£12,570.00
Taper Starts At
£100,000.00
Fully Lost At
£125,140.00
Personal Allowance Frozen Until 2027/28
The Personal Allowance has been frozen at £12,570 since April 2021. Due to inflation, this "fiscal drag" means more of your income is taxed each year, even if your pay only keeps pace with the cost of living.
What is the Personal Allowance?
The Personal Allowance is the amount of income you can earn each tax year without paying income tax. For the 2025/26 tax year (6 April 2025 to 5 April 2026), the Personal Allowance is £12,570.
This means if you earn £12,570 or less during the tax year, you won't pay any income tax. Earnings above this threshold are taxed at the applicable rates (20% basic, 40% higher, 45% additional).
Personal Allowance Taper for High Earners
If you earn over £100,000, your Personal Allowance is gradually reduced. For every £2 you earn above £100,000, you lose £1 of your Personal Allowance. This creates an effective marginal tax rate of 60% on income between £100,000 and £125,140.
| Income | Personal Allowance | Effective Marginal Rate |
|---|---|---|
| Up to £100,000 | £12,570 | 40% |
| £105,000 | £10,070 | 60% |
| £115,000 | £5,070 | 60% |
| £125,140+ | £0 | 45% |
Calculate Your Take-Home Pay
Use our free calculator to see exactly how much income tax and National Insurance you'll pay based on your salary.
Open Income Tax CalculatorMarriage Allowance
If you don't use all of your Personal Allowance, you can transfer up to £1,260 to your spouse or civil partner. This is known as the Marriage Allowance.
Eligibility Requirements:
- You must be married or in a civil partnership
- The transferring partner must earn less than £12,570
- The receiving partner must be a basic rate taxpayer (not higher or additional rate)
- The receiving partner can save up to £252 in tax per year
Personal Allowance History
| Tax Year | Personal Allowance |
|---|---|
| 2025/26 | £12,570 |
| 2024/25 | £12,570 |
| 2023/24 | £12,570 |
| 2022/23 | £12,570 |
| 2021/22 | £12,570 |
| 2020/21 | £12,500 |
Frequently Asked Questions
What is the Personal Allowance for 2025/26?
The Personal Allowance for 2025/26 is £12,570. This is the amount of income you can earn each tax year before you start paying income tax.
Has the Personal Allowance changed from 2024/25?
No, the Personal Allowance remains frozen at £12,570 for 2025/26. It has been frozen since 2021/22 and is expected to remain frozen until at least 2027/28.
What happens to my Personal Allowance if I earn over £100,000?
If your income exceeds £100,000, your Personal Allowance is reduced by £1 for every £2 of income above this threshold. Once your income reaches £125,140, your Personal Allowance is reduced to zero.
Can I transfer my Personal Allowance to my spouse?
You can transfer up to £1,260 of your Personal Allowance to your spouse or civil partner through the Marriage Allowance, provided neither of you is a higher or additional rate taxpayer.
Do I get a Personal Allowance if I'm not a UK resident?
Non-residents may not be entitled to a Personal Allowance. However, UK nationals, EEA nationals, and residents of certain countries may still qualify. Check HMRC guidance for your specific situation.