Use the United Kingdom Tax Free Calculator to estimate your tax-free Personal Allowance for the 2026/27 tax year. It shows how adjusted net income, pension contributions, Gift Aid and Blind Person’s Allowance can affect the amount of income covered by allowances.
Calculate your tax-free allowance
This estimates allowances, not your final Income Tax bill. Tax treatment can depend on the type and source of income.
What does this calculator work out?
The calculator estimates the standard UK Personal Allowance available for 2026/27. It starts with total taxable income, makes the selected adjusted-net-income deductions and then applies the high-income taper. If eligible, Blind Person’s Allowance is added separately.
This page answers “how much income may be covered by tax-free allowances?” It does not calculate PAYE, National Insurance or a complete tax bill. For those results, use the related tax calculators linked below.
2026/27 tax-free Personal Allowance
The standard Personal Allowance is £12,570 for the tax year from 6 April 2026 to 5 April 2027. If adjusted net income is £100,000 or less, the full standard allowance is normally available.
Above £100,000, the standard Personal Allowance falls by £1 for every £2 of adjusted net income over the threshold. It reaches zero when adjusted net income is £125,140 or more.
Only the amount above £100,000 is used, and the result cannot fall below zero.
How adjusted net income is estimated
Adjusted net income is not always the same as salary. HMRC broadly starts with total taxable income before Personal Allowances and subtracts certain reliefs. This calculator supports three common adjustments:
- Gift Aid donations are grossed up by dividing the amount paid by 0.8, equivalent to multiplying by 1.25.
- Personal pension contributions made after basic-rate relief are also grossed up by 1.25.
- Gross pension contributions paid without tax relief are deducted at the amount entered.
Do not enter workplace contributions already taken from gross pay again if they are already excluded from the taxable-income figure you enter.
Blind Person’s Allowance
The 2026/27 Blind Person’s Allowance is £3,250. It is added to the yearly Personal Allowance for an eligible claimant. Eligibility and transfer rules apply, so only select this option if the allowance applies to you.
Worked examples
| Taxable income | Selected adjustments | Adjusted net income | Standard Personal Allowance |
|---|---|---|---|
| £50,000 | None | £50,000 | £12,570 |
| £110,000 | None | £110,000 | £7,570 |
| £110,000 | £8,000 pension paid after relief | £100,000 | £12,570 |
| £125,140 | None | £125,140 | £0 |
In the third example, an £8,000 relief-at-source pension payment is grossed up to £10,000. That reduces adjusted net income from £110,000 to £100,000 for this estimate, restoring the standard Personal Allowance. This is an illustration, not personal tax advice.
What is not included?
- Savings Personal Allowance, dividend allowance, trading allowance or property allowance
- Marriage Allowance transfers or Married Couple’s Allowance
- Tax-code adjustments, benefits in kind or multiple-income-source ordering
- Trading losses and specialist reliefs not entered in the calculator
- Income Tax rates, PAYE, National Insurance or student-loan deductions
Official sources
HMRC — Adjusted net income guidance
GOV.UK — Blind Person’s Allowance amounts
Related UK calculators
Frequently asked questions
How much can I earn tax-free in the UK in 2026/27?
The standard Personal Allowance is £12,570, although it can be lower when adjusted net income exceeds £100,000. Other allowances may apply separately.
When does the Personal Allowance start reducing?
It starts reducing when adjusted net income exceeds £100,000 and becomes zero at £125,140.
Can pension contributions restore my Personal Allowance?
Eligible pension contributions can reduce adjusted net income. This may restore some or all of a tapered Personal Allowance, depending on the figures and contribution method.
Does Gift Aid affect adjusted net income?
Yes. Qualifying Gift Aid donations are normally deducted at their grossed-up value when adjusted net income is calculated.
Does the calculator include Blind Person’s Allowance?
Yes. The optional checkbox adds the 2026/27 amount of £3,250 to the estimated allowances.
Important: This calculator provides a planning estimate and is not an HMRC assessment or personal tax advice.