1257L tax code explained: what it means for your pay
1257L is the most common tax code in the UK. If it's on your payslip, it means you're getting the standard tax-free Personal Allowance and nothing unusual is being added or taken away.
What does 1257L mean?
The number tells your employer how much you can earn before paying income tax. Add a zero to 1257 and you get £12,570, the standard Personal Allowance for 2026/27. The allowance has been frozen at this level since 2021 and is set to stay there until April 2031.
The letter L simply means you're entitled to the standard allowance. Your employer spreads it across the year, so on a monthly salary you get about £1,047.50 tax-free each month.
1257L vs 1257L W1, M1 or X
If you see W1, M1 or X after your code, it's being used on a non-cumulative or "emergency" basis. That means tax is worked out on each payslip on its own, without looking at what you've earned and paid earlier in the year. It often happens when you start a new job without a P45. See our guide to emergency tax codes for what to do.
When 1257L might be wrong
You won't get the full £12,570 if you earn over £100,000, because the allowance drops by £1 for every £2 above that. It will also change if you have taxable benefits such as a company car or private medical insurance, owe tax from an earlier year, or have a second job. Married couples using Marriage Allowance get a code ending in M or N instead.
You can check your code in the HMRC app or your Personal Tax Account and ask HMRC to correct it if something's missing or out of date.
How much tax will I pay on 1257L?
On 1257L you pay 20% on earnings from £12,571 to £50,270, 40% up to £125,140 and 45% above that (England, Wales and Northern Ireland). National Insurance is charged separately. Our take-home pay calculator does the sums for you, including pension and student loan.