Marriage Allowance Calculator 2026/27
Check whether you can transfer 10% of one partner's Personal Allowance to a basic-rate-paying spouse — worth up to £252/year.
Last updated: May 2026 · 2026/27 rates
Both incomes
Must be at or below £12,570 to transfer.
Must be a basic-rate taxpayer (between £12,570 and £50,270).
You qualify for Marriage Allowance
£252.00/year
Tax saved by transferring £1,260 of Personal Allowance to the higher earner.
How to claim
- The lower earner makes the claim at gov.uk/marriage-allowance.
- HMRC reduces their Personal Allowance by £1,260 and increases the higher earner's by the same.
- The higher earner's tax code changes (typically to one ending in "M"); the lower earner's ends in "N".
- You can backdate up to 4 previous tax years if you were eligible — up to £1,008 in retrospective savings.
About Marriage Allowance
Marriage Allowance is for married couples and civil partners where one partner earns below the Personal Allowance and the other is a basic-rate taxpayer. Both criteria must be met:
- The transferor earns ≤ £12,570 (or has no taxable income).
- The recipient earns between £12,570 and £50,270 — i.e. pays tax at the 20% basic rate.
- You must be legally married or in a civil partnership (cohabiting doesn't count).
In Scotland the recipient can also be a starter, basic or intermediate-rate taxpayer (income up to the higher-rate threshold of £43,662).
The transferor sacrifices £1,260 (10% of the £12,570 Personal Allowance) which is added to the recipient's tax-free amount.
If the recipient is a basic-rate taxpayer, that's £1,260 × 20% = £252 per year in tax saved. The transferor only loses tax-free income they weren't using anyway.
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