Marriage Allowance Calculator
See whether you and your partner qualify for Marriage Allowance in 2026/27 and what your household would actually save — including the catch when the lower earner is close to the personal allowance.
Last updated 2 July 2026 · Written and reviewed by Mustafa Bilgic
Marriage allowance calculator
Transfer £1,260 of allowance — save up to £252 a year.
Estimate only — figures use the latest published UK rates. Always confirm on GOV.UK.
How Marriage Allowance works
Marriage Allowance lets the lower earner in a married couple or civil partnership transfer £1,260 of their personal allowance to their partner. The receiving partner's tax bill falls by 20% of £1,260 — £252 a year. It exists for couples where one partner doesn't use their full £12,570 personal allowance, perhaps because they work part-time, care for children or have retired; you can check what each of you keeps after tax with our take-home pay calculator.
If one partner earns £9,000 and the other £30,000, the couple qualifies: £1,260 of allowance transfers, cutting the higher earner's tax by £252 a year. Because £9,000 is below £11,310, the lower earner pays nothing extra — so the household keeps the full £252.
Who qualifies in 2026/27
Three conditions, all of which our calculator checks: you're married or in a civil partnership (living together as a couple doesn't count); the lower earner's income is below £12,570; and the higher earner is a basic-rate taxpayer — income between £12,571 and £50,270, or in Scotland below the £43,662 higher rate threshold. The full 2026/27 bands are in our income tax rates guide. Note the test is on income tax only — National Insurance is unaffected either way.
The catch near the personal allowance
Transferring £1,260 leaves the lower earner with an allowance of £11,310. If their income is above that, the transferred slice effectively becomes taxable in their hands: they pay 20% on the excess, which eats into the £252. The net household saving is £252 minus 20% of whatever the lower earner earns above £11,310.
| Lower earner's income | Extra tax they pay | Net household saving |
|---|---|---|
| Up to £11,310 | £0 | £252 |
| £11,800 | £98 | £154 |
| £12,000 | £138 | £114 |
| £12,400 | £218 | £34 |
| £12,570 or more | — | Not eligible |
So a couple where the lower earner is on £12,400 saves just £34 a year — still positive, but worth knowing before you fill in the form. If the lower earner expects a pay rise past £12,570, remember to cancel the transfer, or the household can end up worse off.
Backdating and how to apply
Claims can be backdated up to 4 previous tax years, as long as you were eligible in each year you claim for — a genuinely useful lump for couples who have qualified for a while without knowing the scheme exists. The lower earner (the one giving up allowance) applies free online at GOV.UK — beware third-party sites that charge a cut for doing the same thing. Once accepted, the transfer renews automatically each year until you cancel it or your circumstances change (including divorce or a change in income).
Tax codes, and the older Married Couple's Allowance
After a successful claim, HMRC changes both tax codes: the receiving partner's code gains an M suffix and the transferring partner's gains an N — a handy way to check the transfer is actually in place on your payslip. One final distinction: if either of you was born before 6 April 1935, you may instead be entitled to the separate, older Married Couple's Allowance, which works differently and is generally more generous — you can't claim both, so check that scheme first.
Frequently asked questions
Who can claim Marriage Allowance in 2026/27?
You must be married or in a civil partnership. The lower earner needs income under £12,570, and the other partner must be a basic-rate taxpayer with income between £12,571 and £50,270 — or, in Scotland, below the £43,662 higher rate threshold.
How much is Marriage Allowance worth?
£1,260 of personal allowance transfers to the higher earner, cutting their tax by up to £252 a year. If the lower earner's income is above £11,310, they pay a little tax after transferring, so the net household saving is smaller than £252.
Can I backdate a Marriage Allowance claim?
Yes — claims can be backdated up to 4 previous tax years, provided you met the eligibility rules in each of those years. The current year's transfer then continues automatically until you cancel it or your circumstances change.
What happens to our tax codes?
The partner receiving the allowance gets an M suffix on their tax code, and the partner transferring gets an N suffix. That is how HMRC applies the transfer through payroll each year.
Is it worth it if the lower earner is close to £12,570?
Sometimes not. Transferring £1,260 cuts the lower earner's allowance to £11,310, so any income above that becomes taxable. At £12,400 the net household saving is only about £34 a year. Below £11,310 of income, the couple always keeps the full £252.