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Personal Allowance taper calculator

Show how the Personal Allowance falls once adjusted net income is over £100,000.

Illustrative result

£7,570.00 Personal Allowance

2026 to 2027

Personal Allowance
£7,570.00
Reduction from the full standard allowance
£5,000.00
Income Tax on the rest, outside Scotland
£33,432.00

Assumptions

  • The allowance falls by £1 for every £2 over £100,000, counted in whole pounds.
  • Adjusted net income here is the figure you enter. Pension contributions that reduce it should already be reflected in that figure, or use the pension relief calculator.
  • Blind Person's Allowance is added before the taper. Scottish bands are not used on this page because the taper itself is a UK Personal Allowance rule. Use the income tax calculator for Scottish rates.

Questions

When does the allowance reach zero?

At £125,140 of adjusted net income, the standard £12,570 allowance has been withdrawn.

Use this in your own plan

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Related calculators

Estimates only. Tax and repayment rules can change, and this is not financial, tax or pension advice.

Personal Allowance£7,570.00See breakdown