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Marriage Allowance Calculator 2026/27

Updated for the 2026/27tax year · Last updated

country: "UK" applicableCountries: ["UK"]

Marriage Allowance lets one partner transfer £1,260 of their unused Personal Allowance to the other, cutting the recipient's income tax bill by up to £252 per year. It applies where one partner's income is below £12,570 and the other pays tax at the basic rate (income £12,571–£50,270).

This calculator checks whether you qualify, shows your potential saving, and tells you who should make the claim — plus whether you can backdate.

Total gross income from all sources

Total gross income from all sources

Transfer amount£1,260.00
Max annual saving£252.00
Max backdated (4 years)£1,008.00

Enter both incomes above.

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How this calculator works

The two eligibility conditions

For Marriage Allowance to apply, two conditions must both be met:

  1. Lower earner — one partner's annual income must be below the Personal Allowance (£12,570). This could be someone not working, working part-time, or recently retired.
  2. Higher earner — the other partner must be a basic-rate taxpayer, meaning their income falls between £12,571 and £50,270. Higher-rate taxpayers (above £50,270) are not eligible.

What gets transferred

The lower earner transfers exactly £1,260 of their Personal Allowance to the higher earner. This increases the higher earner's tax-free threshold from £12,570 to £13,830, saving 20% × £1,260 = £252 per year.

Who makes the claim

The lower-earning partner must be the one to apply — they are "giving away" part of their allowance. You apply through the Personal Tax Account on gov.uk. HMRC adjusts the higher earner's PAYE code or Self Assessment calculation automatically. The transfer continues automatically each year unless you cancel it.

Backdating

You can backdate a claim for up to four previous tax years. At £252/year, four years of backdated claims could mean a one-off payment of up to £1,008 — on top of the current-year saving. Backdated amounts are paid separately by HMRC.

Scotland note

If the receiving partner pays Scottish income tax at the Intermediate Rate (21%) or above, Marriage Allowance is not available. The threshold in Scotland is roughly £43,662 before the allowance transfer stops being useful.

Frequently asked questions

Marriage Allowance is available to married couples and civil partners where one partner's income is below the Personal Allowance (£12,570) and the other is a basic-rate taxpayer (income between £12,571 and £50,270). The lower earner transfers £1,260 of their unused Personal Allowance to the higher earner, reducing the higher earner's tax bill by up to £252 per year. Both partners must be UK taxpayers.
The maximum saving is £252 per year — £1,260 transferred × 20% basic rate. You can also backdate a claim for up to four previous tax years, giving a potential one-off payment of up to £1,260. The saving is fixed at £252 regardless of how much below the Personal Allowance the lower earner is, as long as they're below £12,570.
Yes. You can backdate Marriage Allowance claims for up to four tax years before the current one. For 2026/27 that means you can claim back to 2022/23. Each backdated year is worth up to £252, so if you've been eligible but never claimed, you could receive a lump sum of up to £1,008 for four previous years, plus £252 for the current year — £1,260 in total. Claims are made through gov.uk.
Marriage Allowance is not available if the receiving spouse pays tax at the Scottish Intermediate Rate (21%) or above. The scheme is specifically limited to the basic rate band. If your partner's income puts them into the Scottish Intermediate, Higher, Advanced, or Top rate bands, you do not qualify. For Scotland, the relevant cut-off for the receiving spouse is roughly £43,662 (top of the basic rate band).
Yes. Marriage Allowance applies equally to civil partners and to married couples. Unmarried couples who live together as partners do not qualify — the legal relationship (marriage or civil partnership) is required.
The lower-earning partner makes the claim — not the higher earner. You apply online through your Personal Tax Account at gov.uk or through a Self Assessment tax return. HMRC will adjust the higher earner's tax code to reflect the transferred allowance. The change usually takes effect within a few weeks. Backdated amounts are paid as a cheque or bank transfer.
Transferring £1,260 of Personal Allowance to your partner reduces your own Personal Allowance from £12,570 to £11,310. If you have any income (part-time work, interest, rental income) above £11,310 but below £12,570, this portion would become taxable after the transfer. Check that your income is genuinely below £11,310 after the transfer, or the saving will be smaller than the maximum.
Yes — this is the most common scenario. If one partner is not working at all (income is nil) and the other earns between £12,571 and £50,270, you qualify for the full £252 saving. The non-working partner makes the transfer application, even though they have no income themselves.

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