UK tax · Allowances
Personal Allowance taper calculator.
Your tax-free allowance falls by £1 for every £2 of income over £100,000 and is gone at £125,140.
Inputs
Your allowance
Enter your figures.
How does the Personal Allowance taper work?
The standard Personal Allowance is £12,570 for 2026-27. If your adjusted net income is above £100,000 it falls by £1 for every £2 over, and it reaches nil at £125,140 (GOV.UK). Adjusted net income is your taxable income less reliefs; each £1 donated under Gift Aid, and each £1 paid into a relief-at-source pension, takes £1.25 off it (GOV.UK), so those can pull you back under £100,000.
Worked example. Income of £110,000 is £10,000 over £100,000, so £5,000 of allowance is lost and £7,570 remains. Income Tax is £33,432, against £31,432 with the full allowance, so the taper costs £2,000 in extra tax, which is the £5,000 of lost allowance taxed at 40%.
This tool assumes all income is taxable earnings and equals adjusted net income. Savings, dividends and benefits in kind change the position.
Frequently asked questions
At what income do you start losing the Personal Allowance?
Above £100,000 of adjusted net income. The allowance falls by £1 for every £2 over that figure.
At what income is the Personal Allowance gone?
At £125,140 the £12,570 allowance has fallen to nil (GOV.UK).
Does the taper apply in Scotland?
Yes. The allowance is a UK-wide figure, so the same taper applies, but the Scottish rates are used to work out the tax.
How can I avoid losing it?
Reduce adjusted net income to £100,000 or less, for example with pension contributions or Gift Aid donations. See the 60 percent tax trap calculator for the cost.
Sources
Checked
- GOV.UK: Income Tax rates and Personal Allowances
- GOV.UK: Adjusted net income
- GOV.UK: Income Tax in Scotland
Figures are for the 2026-27 tax year. Runs entirely in your browser. Nothing you type is sent or stored.
Scope
A planning estimate using standard rates, not tax advice or an HMRC calculation. Your own position may differ. Check GOV.UK, your HMRC account or a qualified adviser before acting.