Skip to main content
    WhatsUK

    Marriage Allowance Calculator 2026/27

    Marriage Allowance lets the lower earner transfer £1,260 of Personal Allowance to a basic-rate spouse or civil partner, saving up to £252 income tax in 2026/27 per HMRC. Backdating four years can be worth up to £1,260. Enter both incomes below to see your net household benefit.

    Figures verified against HMRC Income Tax rates on .

    James Hartley, CIMA qualified financial analyst

    Written by CIMA

    Last updated:
    Verified against HMRC Income Tax rates
    Uses official HMRC 2026/27 ratesUpdated for the current tax yearFree, no signup required

    Calculator

    Eligible for Marriage Allowance

    Eligible. The lower earner can transfer £1,260 to the higher earner.

    Results

    Net household benefit per year

    £252.00

    Higher earner saves £252.00 minus £0.00 for the lower earner

    • Higher earner's tax saving£252.00
    • Lower earner's extra tax£0.00
    • Backdate (up to four years)£1,008
    • Total potential (year one)£1,260.00
    • Lower earner tax code1131N
    • Higher earner tax code1383M
    Amount transferred: £1,260 of Personal Allowance
    Saving for the higher earner: up to £252 a year (£1,260 at 20%)
    Backdate: four tax years (2022/23 to 2025/26), up to £1,008
    Total from one claim: up to £1,260
    Who qualifies: Lower earner: income under £12,570. Higher earner: basic rate, £12,571 to £50,270 (£12,571 to £43,662 in Scotland)
    How to apply: Apply free at gov.uk in about 10 minutes, never through a paid claims company
    Your data stays private. All calculations run in your browser - nothing is sent to our servers.

    Stay updated

    Get UK Finance Tips Weekly

    Tax changes, HMRC rate updates, and money-saving guides. No spam - unsubscribe any time.

    Uses Official HMRC Rates 2026/27Last Updated: 15 June 202648 free calculators available
    Marriage Allowance claim value 2026/27, £252 for the current year plus up to £1,008 backdated, totalling £1,260.
    Marriage Allowance claim value 2026/27, £252 for the current year plus up to £1,008 backdated, totalling £1,260.
    Marriage Allowance net household benefit by lower earner income, falling from £252 to zero between £11,310 and £12,570.
    Marriage Allowance net household benefit by lower earner income, falling from £252 to zero between £11,310 and £12,570.
    Marriage Allowance eligibility income bands 2026/27 for the UK and Scotland.
    Marriage Allowance eligibility income bands 2026/27 for the UK and Scotland.
    Tax yearClaimable in 2026/27Saving
    2026/27 (current)Yes, applied through your tax code£252
    2025/26Yes, backdated as a lump sum£252
    2024/25Yes, backdated as a lump sum£252
    2023/24Yes, backdated as a lump sum£252
    2022/23Yes, backdated as a lump sum£252
    2021/22No, the claim window closed on 5 April 2026n/a
    TotalOne claim, current year plus four backdatedUp to £1,260

    How it works and how to claim

    1. Check both incomes. Check the lower earner's income is below £12,570 and the higher earner is a basic-rate taxpayer.
    2. Transfer Personal Allowance. The lower earner transfers £1,260 of their Personal Allowance to the higher earner.
    3. Higher earner tax falls. The higher earner's tax falls by £1,260 at 20%, which is £252 a year.
    4. Subtract the lower earner's cost. If the lower earner earns more than £11,310, subtract the small amount of tax they now pay to get your net household benefit.
    5. Apply at gov.uk. Apply free at gov.uk. The lower earner makes the claim, and you can backdate up to four years for a lump sum.

    Marriage Allowance sits alongside other household tax planning tools such as our income tax calculator, National Insurance calculator, and UK salary after tax pages. If the lower earner receives pension income, check the pension calculator and use the net worth calculator to see how the saving fits your wider finances.

    Frequently asked questions

    How much is Marriage Allowance worth in 2026/27?+
    It lets the lower earner transfer £1,260 of their Personal Allowance to their spouse or civil partner, cutting the higher earner's tax by up to £252 a year. Claim now and backdate four years and one application can be worth up to £1,260.
    Who is eligible?+
    You must be married or in a civil partnership. The lower earner's income must be below the £12,570 Personal Allowance, and the higher earner must be a basic-rate taxpayer, with income between £12,571 and £50,270 in England, Wales and Northern Ireland, or between £12,571 and £43,662 in Scotland.
    Is there a catch if the lower earner has some income?+
    Yes, and this calculator accounts for it. Transferring £1,260 cuts the lower earner's own allowance from £12,570 to £11,310, so if they earn more than £11,310 they pay a little tax that reduces the net gain. Someone on the full new State Pension of about £12,548 would see most of the £252 offset. If the lower earner is well under £11,310, the full £252 stands.
    Which years can I backdate?+
    In 2026/27 you can backdate four tax years: 2022/23, 2023/24, 2024/25 and 2025/26, each worth £252, up to £1,008. The 2021/22 window closed on 5 April 2026. With the current year that is up to £1,260 in total.
    How is the money paid?+
    The current year saving is given through the higher earner's tax code, which changes to 1383M, and the lower earner's becomes 1131N. Backdated years are paid as a lump sum by HMRC, usually by cheque or bank transfer.
    Does Scotland work differently?+
    The £1,260 transfer and the £252 saving are the same, but the higher earner must be a starter, basic or intermediate rate taxpayer, so their income must be no more than £43,662 in 2026/27 rather than £50,270.
    Do I have to reapply every year?+
    No. Marriage Allowance renews automatically once granted. You only need to tell HMRC if things change, such as a divorce or the lower earner's income rising above the Personal Allowance.
    Should I use a claims company?+
    No. Apply free at gov.uk in about ten minutes. Paid firms take a large slice of your refund for something HMRC lets you do yourself at no cost.
    What if one of us was born before 6 April 1935?+
    You may be better off with the Married Couple's Allowance, which can be worth more, but you cannot receive both.

    Related Calculators

    📊

    Income Tax Calculator

    Calculate UK income tax by band for 2026/27.

    🛡️

    National Insurance Calculator

    Calculate employee National Insurance for 2026/27.

    💷

    UK Salary After Tax

    See take-home pay for every common salary.

    🏦

    Pension Calculator

    Estimate State Pension and workplace pension income.

    📈

    Net Worth Calculator

    Track assets and liabilities in one place.

    Related Guides

    UK National Insurance Rates 2026/27: Full Guide

    Employee, employer, and self-employed NI rates, thresholds, and what they pay for.

    Read guide

    Income Tax Bands 2026/27 Explained

    Personal Allowance, basic rate, higher rate and the 60% tax trap explained.

    Read guide
    Share:X / TwitterLinkedInWhatsApp

    Was this calculator helpful?

    97%(124 votes)

    Official Rates Used

    This calculator uses official HMRC rates for 2026/27. View the current rates at GOV.UK:

    gov.uk: Marriage AllowanceHMRC: Income Tax rates and Personal AllowancesMoneyHelper: Marriage Allowance

    Rates last verified:

    Disclaimer: This calculator provides estimates based on standard HMRC rates for 2026/27. Results may vary based on individual circumstances. This is not financial advice. Always consult a qualified accountant or CIMA-qualified financial adviser for personal tax matters.

    HMRC rates verified for tax year 2026/27
    HMRC Verified Rates
    Updated April 2026
    48 Free Calculators
    SSL Secured