UK Personal Allowance 2027/28 Calculator
The standard Personal Allowance is £12,570 for 2026/27, the latest published year. It goes down by £1 for every £2 of adjusted net income above £100,000 and is zero at £125,140 or above. 2027/28 figures are not yet announced, so this page uses 2026/27.
The £100,000 Taper
Your Personal Allowance goes down by £1 for every £2 that your adjusted net income is above £100,000, so it is zero once income reaches £125,140. Between those two figures each extra £100 of income costs £40 of higher-rate tax plus £20 of tax on the £50 of allowance that is lost: an effective 60% income tax rate.
Bands for 2026/27
Personal Allowance up to £12,570 at 0%; basic rate 20% from £12,571 to £50,270; higher rate 40% from £50,271 to £125,140; additional rate 45% over £125,140. The Personal Allowance and the £100,000 income limit are the same in every year of HMRC's current table (2023/24 to 2026/27).
Getting the Allowance Back
Adjusted net income is total taxable income less certain reliefs, including pension contributions. Reducing it by the amount you are over £100,000 restores the full allowance: someone on £110,000 who reduces adjusted net income by £10,000 gets the whole £12,570 back.
Source and Disclaimer
Figures are for England, Wales and Northern Ireland, 2026/27. Scotland has different rates on earnings. 2027/28 had not been announced when this page was last updated.
Source: GOV.UK — Income Tax rates and Personal Allowances. Last updated: October 2026.