Marriage Allowance calculator (2026/27)
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If one of you earns less than the £12,570 Personal Allowance and the other is a basic-rate taxpayer, you can transfer £1,260 of allowance and save £252 a year. You can also back-claim up to four previous tax years.
You can claim Marriage Allowance.
The lower earner can transfer £1,260 of unused Personal Allowance to the higher earner, saving roughly £252 a year.
- Annual saving
- £252
- Transferable allowance
- £1,260
- 4-year back-claim
- £1,008
| Lower partner's unused Personal Allowance£12,570 − £9,000 | £3,570 |
|---|---|
| Capped transferable amountMaximum £1,260 (10% of PA). | £1,260 |
| Tax saving for higher-earning partner20% × transferred allowance. | £252 |
| Up to 5 years' savings if back-claimed | £1,260.00 |
2026/27 rates. You must be married or in a civil partnership and one of you must not pay Income Tax. Backdating is allowed for the four previous tax years. Apply free on gov.uk — never pay a third party to claim it for you.
Official rates & thresholds used
United Kingdom · tax year 2026/27 · last verified . These figures match the parameters embedded in this calculator.
| Parameter | Value | Notes |
|---|---|---|
| Marriage Allowance transfer | £1,260 | Transferable Personal Allowance — saves the recipient spouse up to £252 a year. |
| Personal Allowance | £12,570 | Frozen until April 2028. Taper applies above £100,000. |
| Higher rate threshold | £50,270 | 40% rate from £50,270 to £125,140 (England, Wales, NI). |
| Maximum annual tax saving | £252 | 20% of £1,260 transferable allowance. |
Primary sources: HMRC; HMRC. Always confirm live figures on gov.uk before acting.
How it works
- The lower-earning partner gives up £1,260 of their unused Personal Allowance.
- The higher-earning partner's tax-free amount rises by £1,260, saving 20% × £1,260 = £252 in Income Tax that year.
- Backdating: if you were eligible in any of the previous four tax years and did not claim, you can request the claim be backdated and HMRC pays the saving as a refund.
Common questions
- Can I claim Marriage Allowance if I am on Maternity or sick leave?
- Yes, if your income for the year falls below £12,570. The eligibility test is based on the tax year's income, not your normal salary.
- Does Marriage Allowance affect my own tax code?
- Yes. The lower earner's tax code is reduced by 126 (the 'N' suffix), and the higher earner's tax code is increased (the 'M' suffix) to reflect the transferred allowance.
- What happens if one of us becomes a higher-rate taxpayer?
- You should cancel the claim, because higher-rate taxpayers cannot benefit. HMRC may also withdraw it automatically when they see the higher income.