Marriage Allowance Calculator 2026-27
Married? In a civil partnership? You could save up to £252 per year by transferring unused Personal Allowance to your partner.
Amount Transferred
£1,260
Annual Tax Saving
£252
Can Backdate
4 Years
Check Your Eligibility
Enter both partners' annual income to see if you qualify.
How Marriage Allowance Works
The Transferor (Lower Earner)
- • Must earn less than £12,570
- • Transfers £1,260 of their Personal Allowance
- • Their Personal Allowance reduces to £11,310
- • Usually pays no tax anyway, so no impact
The Recipient (Higher Earner)
- • Must be a basic rate taxpayer (20%)
- • Cannot earn more than £50,270
- • Receives £1,260 extra allowance
- • Saves £252 in tax (20% of £1,260)
Important Notes:
- • You must be married or in a civil partnership
- • The saving is a tax reduction, not a refund
- • Apply on GOV.UK - it's free and takes 5 minutes
- • You can usually backdate claims for up to 4 tax years
Frequently Asked Questions
How do I apply for Marriage Allowance?
Apply online at GOV.UK/apply-marriage-allowance. It's free and takes about 5 minutes. You'll need National Insurance numbers for both partners.
Can I backdate my claim?
Yes! You can backdate your claim for up to 4 tax years. If you qualified for all 4 years, you could receive up to £1,008 as a lump sum.
What if my partner is Scottish?
Scottish taxpayers can still qualify for Marriage Allowance. The higher earner must not be a higher-rate taxpayer. Scottish tax bands differ from rUK, so check the current Scottish thresholds on GOV.UK if your partner pays Scottish income tax.
What happens if I get divorced?
You should cancel your Marriage Allowance as soon as you separate. You'll get the benefit for the full tax year in which you cancel.