How the Marriage Allowance calculator works
Marriage Allowance lets a husband, wife or civil partner who doesn't use all of their Personal Allowance transfer £1,260 of it to their partner. The partner then pays less income tax. For 2026/27 (6 April 2026 to 5 April 2027) the saving is up to £252 a year, which is 20% of £1,260. Unmarried couples who live together can't claim.
The calculator checks both incomes against the rules, works out the tax cut for the higher earner, takes off any extra tax the lower earner pays because their allowance is smaller, and adds up any years you can backdate.
Who can get Marriage Allowance in 2026/27?
- You're married or in a civil partnership.
- The lower earner pays no income tax, which usually means income under the £12,570 Personal Allowance.
- The higher earner is a basic rate taxpayer, with income between £12,571 and £50,270. In Scotland they must pay the starter, basic or intermediate rate, which means income between £12,571 and £43,662.
- Neither of you was born before 6 April 1935 (if so, Married Couple's Allowance is usually better, and you can't have both).
Pension income counts, so retired couples often qualify.
| 2026/27 | Lower earner | Higher earner |
|---|---|---|
| Personal Allowance | £11,310 | £12,570 + £1,260 tax reduction |
| Tax code | 1131N | 1383M |
| Income limit | £12,570 | £50,270 (£43,662 in Scotland) |
How much does Marriage Allowance save?
The higher earner gets a tax reduction of up to £252. Scottish taxpayers get the same £252, because the reduction is worked out at 20%. If the higher earner's own tax bill is smaller than £252, the saving is limited to that bill: someone earning £13,000 pays £86 tax, so that's all they can save.
Worked example
Sarah earns £8,000 from a part-time job and her husband James earns £30,000. Sarah transfers £1,260 of her allowance. Her new allowance of £11,310 still covers her income, so she pays no tax. James's tax falls from £3,486 to £3,234, saving £252.
If Sarah earned £11,500, she would pay 20% on £190, which is £38. The couple would save £252 − £38 = £214, the same figure HMRC uses in its own example.
Backdating Marriage Allowance
You can backdate a claim by up to four tax years. A claim made during 2026/27 can go back to 6 April 2022, covering 2022/23, 2023/24, 2024/25 and 2025/26. The Personal Allowance was £12,570 in each of those years, so each one is worth up to £252.
| Tax year | Maximum saving |
|---|---|
| 2026/27 (current year) | £252 |
| 2025/26 | £252 |
| 2024/25 | £252 |
| 2023/24 | £252 |
| 2022/23 | £252 |
| Total | £1,260 |
The 2022/23 year drops out of reach after 5 April 2027, so claim before then if you qualified. Backdated money is paid as a lump sum, and the current year's saving comes through the higher earner's tax code.
How to claim
- The lower earner applies online on GOV.UK. You'll both need your National Insurance numbers.
- HMRC changes both tax codes, or adjusts your Self Assessment if you file a return.
- The allowance renews automatically each year until you cancel it, divorce, or one of you stops qualifying.
If your income rises above £12,570 or your partner's goes over £50,270, cancel the claim to avoid a tax bill. To check your bands, use the income tax calculator. Families can also check their Child Benefit and the higher earner's take-home pay.
Frequently asked questions
How much is Marriage Allowance in 2026/27?
You can transfer £1,260 of Personal Allowance to your spouse or civil partner, which cuts their income tax by up to £252 for the 2026/27 tax year.
Can I backdate Marriage Allowance?
Yes, by up to four years. A claim made in 2026/27 can go back to 6 April 2022, so you could get up to £1,260 in total including the current year.
What is the income limit for Marriage Allowance?
The lower earner must have income under £12,570. The higher earner must be a basic rate taxpayer earning up to £50,270, or up to £43,662 in Scotland.
Can I get Marriage Allowance if I'm retired?
Yes. Pension income counts like any other income, so if one of you has income under £12,570 and the other is a basic rate taxpayer, you can claim.
Can unmarried couples get Marriage Allowance?
No. You must be married or in a civil partnership. Couples who just live together can't transfer any Personal Allowance.
Last reviewed October 2026 using 2026/27 figures. This calculator gives an estimate for guidance only.