Marriage Allowance Calculator 2026/27: Up to £252/yr + 4-Year Backdate

Check Marriage Allowance eligibility for 2026/27 and your household saving: up to £252 a year, and earlier years can be backdated to 2022/23.

Income Tax & Allowances

Marriage Allowance

Eligible

£252

annual household benefit

Household without MA: £38,720
Household with MA: £38,972
Lower earner (after): £10,000
Higher earner (after): £28,972

Transferable Personal Allowance	£1,260
Lower earner — baseline take-home	£10,000
Higher earner — baseline take-home	£28,720
Household — baseline	£38,720
Household — with Marriage Allowance	£38,972
Annual benefit	£252

Marriage Allowance lets married couples and civil partners move part of a Personal Allowance from one partner to the other - £1,260 in 2026/27 - when one has income below the Personal Allowance and the other pays basic-rate tax. The recipient’s tax falls by up to £252 a year (20% × £1,260), and earlier years back to 2022/23 can be claimed too.

Who Marriage Allowance is for

Per gov.uk, you can benefit if all of these apply:

You are married or in a civil partnership. Living together without being married or in a civil partnership does not qualify.
The lower earner (the transferor) does not pay Income Tax or has income below their Personal Allowance, usually £12,570.
The partner (the recipient) pays Income Tax at the basic rate, which usually means income between £12,571 and £50,270 before they receive Marriage Allowance. In Scotland they must pay the starter, basic or intermediate rate, usually income between £12,571 and £43,662.
If either of you was born before 6 April 1935, Married Couple’s Allowance may be worth more. You cannot have both at the same time.

Tax codes change to reflect the transfer: the transferor’s code ends in N and the recipient’s in M. With a £12,570 Personal Allowance the transferor’s allowance becomes £11,310 and the recipient’s £13,830 (codes 1131N and 1383M).

Where the £252 saving comes from

The recipient gets a tax reduction of the “appropriate percentage” of the transferable amount. ITA 2007 s.55B(3) sets that at the basic rate, or the Scottish basic rate for a Scottish taxpayer - 20% in both cases - so the maximum is £252 wherever in the UK the recipient lives, whichever of the eligible bands they are in.

If the transferor’s income is below £11,310, losing £1,260 of allowance costs them nothing and the couple gains the full £252. Between £11,310 and £12,570 the transferor pays some tax on the difference, so the couple gains less. gov.uk’s own example: a transferor on £11,500 and a partner on £20,000 save £214 as a couple.

Worked examples for 2026/27 (England)

Computed by the calculator on this page, salaries only, no other income.

Example 1 - one earner and a partner below the Personal Allowance:

Partner A: salary £45,000 (recipient); Partner B: salary £8,000 (transferor)
Partner A’s Income Tax: £6,486 without Marriage Allowance, £6,234 with it
Partner B pays no Income Tax either way
Household saving: £252/year

Example 2 - one partner part-time:

Partner A: salary £30,000 (recipient); Partner B: salary £11,000 (transferor)
Partner A’s Income Tax: £3,486 without, £3,234 with
Partner B’s allowance falls to £11,310, still above their £11,000
Household saving: £252/year

A recipient near the higher-rate threshold. If the recipient’s income is likely to rise above the basic-rate limit, they will stop being eligible. gov.uk says you must cancel if your income changes and you are no longer eligible; if you cancel because of a change of income, the allowance runs to the end of that tax year.

Backdating

gov.uk says you can backdate a claim to 6 April 2022 (the 2022 to 2023 tax year) for any years you were eligible. The legal limit is that an election must be made no more than 4 years after the end of the tax year it relates to (ITA 2007 s.55D(1)). The Personal Allowance was £12,570 in each of those years, so each eligible year is worth up to £252: up to £1,008 for 2022/23 to 2025/26, on top of the current year.

Each year stands on its own: a year in which you were not eligible is simply left out. If your partner has died since 5 April 2022 you can still claim by phoning the Income Tax helpline.

Scotland

Marriage Allowance is a UK-wide relief. For a Scottish taxpayer the recipient must pay no more than the intermediate rate, so the income ceiling is lower - usually £43,662 in 2026/27 rather than £50,270. The saving is the same £252, because s.55B gives the reduction at the Scottish basic rate (20%), not at the recipient’s own band rate.

When to stop claiming

gov.uk says you must cancel Marriage Allowance if:

Your relationship ends - divorce, dissolution or legal separation. The change may be backdated to the start of the tax year, which can mean one of you underpays tax for the year.
Your income changes and you are no longer eligible. If you cancel for this reason, the allowance runs until the end of the tax year.
You no longer want to claim.

If your partner dies after you transferred allowance to them, their estate keeps the increased allowance and yours returns to normal. If they transferred allowance to you, you keep the higher allowance until 5 April.

Cancel at gov.uk Marriage Allowance: if your circumstances change.

How to claim

Apply at gov.uk/apply-marriage-allowance.
If neither of you has income other than wages, the person who earns less makes the claim. If either of you has other income (dividends, savings), gov.uk suggests calling the Income Tax helpline to work out who should claim.
If you are in Self Assessment, the transferor completes the Marriage Allowance section of their return instead.
HMRC gives the recipient the allowance either by changing their tax code (which can take up to 2 months) or through their Self Assessment return. A successful claim is backdated to the start of the tax year (6 April).

Claiming directly is free. A third-party “tax rebate” service will take a share of the refund for a form you can complete yourself.

Interaction with other tax planning

Pension contributions and Gift Aid: relief-at-source pension contributions and Gift Aid donations extend the recipient’s basic rate band, and salary sacrifice lowers their salary, so any of these can keep a recipient near the threshold a basic-rate taxpayer and therefore eligible.

High Income Child Benefit Charge: HICBC is based on adjusted net income and is a separate test; the two can apply in the same household.

Self Assessment: you can claim without being in Self Assessment. If you already file, the transferor claims on the return.

Marriage Allowance vs Married Couple’s Allowance

Marriage Allowance - for couples where neither was born before 6 April 1935. £1,260 of allowance transferred, up to £252 a year.

Married Couple’s Allowance - where at least one partner was born before 6 April 1935, so is at least 91 on 6 April 2026. gov.uk says that for the 2025 to 2026 tax year it could cut the tax bill by between £436 and £1,127 a year.

Marriage Allowance guide - full explainer with FAQ
Personal Allowance guide - the allowance MA shares
Salary calculator - test before/after MA impact
Tax-free allowances 2026/27 - PA, savings allowance, dividend allowance and MA together
Higher-rate 40% guide - when the recipient crosses the threshold and MA stops
Scottish income tax bands - Scottish band specifics
Salary sacrifice 2026/27 guide - lowering salary to stay a basic-rate taxpayer

Sources

GOV.UK - Marriage Allowance (eligibility, backdating, tax codes, cancelling; retrieved 2026-10-01)
GOV.UK - Married Couple’s Allowance (retrieved 2026-10-01)
Income Tax Act 2007 s.55B (tax reduction at the basic or Scottish basic rate; transferable amount 10% of the Personal Allowance)
Income Tax Act 2007 s.55D (election within 4 years after the end of the tax year)
Scottish Income Tax rates and bands 2026 to 2027

Other UK tax calculators that pair with the Marriage Allowance.

Cite or embed - free under CC BY 4.0

Frequently asked questions

Who qualifies for Marriage Allowance 2026/27?

gov.uk: you must be married or in a civil partnership, the lower earner must not pay Income Tax or have income below their Personal Allowance (usually £12,570), and the partner must pay Income Tax at the basic rate, which usually means income between £12,571 and £50,270. In Scotland the partner must pay the starter, basic or intermediate rate, usually income between £12,571 and £43,662. If either of you was born before 6 April 1935, Married Couple's Allowance may be worth more.

How much is Marriage Allowance worth for 2026/27?

The lower earner transfers £1,260 of Personal Allowance to the partner, which reduces the partner's tax by up to £252 a year. The reduction is at the basic rate, or the Scottish basic rate for a Scottish taxpayer (ITA 2007 s.55B), both 20%. If the lower earner's income is between £11,310 and £12,570, they pay some tax on the difference, so the couple gains less.

Can we backdate Marriage Allowance?

Yes. gov.uk says you can backdate a claim to 6 April 2022 (the 2022 to 2023 tax year) for any years you were eligible; the law allows an election up to 4 years after the end of the tax year it relates to (ITA 2007 s.55D). Each backdated year is worth up to £252 where the Personal Allowance was £12,570.

Does Marriage Allowance affect our tax codes?

Yes. The transferor's tax code ends in N and the recipient's in M. With a £12,570 Personal Allowance, the transferor's allowance becomes £11,310 (code 1131N) and the recipient's £13,830 (code 1383M). gov.uk says a tax code change can take up to 2 months.

What if our incomes change mid-year?

The allowance transfers automatically every year until you cancel it. gov.uk says you must cancel if your income changes and you are no longer eligible, and if you cancel because of a change of income the allowance runs until the end of the tax year (5 April). If the relationship ends, the change may be backdated to the start of the tax year.

Is Marriage Allowance different from Married Couple's Allowance?

Yes - different schemes, and you cannot have both at once. Married Couple's Allowance is for couples where at least one partner was born before 6 April 1935. gov.uk says that for the 2025 to 2026 tax year it could cut the tax bill by between £436 and £1,127 a year.