Marriage Allowance Calculator

Check your saving with the marriage allowance calculator

Enter both partners' annual incomes into the marriage tax allowance calculator above. It works out who can transfer the allowance, whether you both still come out ahead, and the yearly figure you'd save. Use it before you apply so you know what to expect from HMRC.

How Marriage Allowance works

Marriage Allowance lets a lower-earning partner transfer a fixed slice of their Personal Allowance to the higher earner. For 2026/27 the transfer amount is £1,260 - that's 10% of the standard £12,570 Personal Allowance. The receiving partner doesn't get £1,260 in cash; they get £1,260 of extra tax-free income, which at the 20% basic rate is worth £252 a year.

The formula is short:

Annual saving = £1,260 × 20% = £252

To qualify, three things normally need to be true at once:

• You're married or in a civil partnership (simply living together doesn't count).
• The partner giving up the allowance is a non-taxpayer - their income is below the £12,570 Personal Allowance, so they don't use all of it.
• The partner receiving it is a basic-rate taxpayer - income between £12,571 and the £50,270 higher-rate threshold.

The lower earner makes the claim through their own tax account, and HMRC changes the higher earner's tax code (usually to an 'M' suffix) so the benefit comes through automatically each payday. The person who transferred the allowance gets an 'N' suffix. Once set up, the claim rolls over each year until your circumstances change, so you don't reapply annually. Our tax code calculator helps you read what those letters mean on your payslip.

Because Marriage Allowance reshuffles the Personal Allowance, it interacts with everything else stacked on your income. If you want to see how the bands fit together, the income tax calculator shows the full picture of allowance, basic and higher-rate bands.

Worked example: Priya and Tom

Priya works part-time in a school office and earns £9,500 a year. Tom is a warehouse supervisor on £31,000. Priya's income is below £12,570, so she has about £3,070 of Personal Allowance she'll never use. Tom is a basic-rate taxpayer, so he's the right person to receive it.

Priya transfers £1,260 to Tom:

• Tom's tax-free allowance rises from £12,570 to £13,830.
• £1,260 of his income that was taxed at 20% is now tax-free.
• Saving: £1,260 × 20% = £252 for the year, roughly £21 a month off his tax.

Priya still pays no tax, because even after giving away £1,260 her remaining allowance (£11,310) comfortably covers her £9,500 salary. The couple is £252 a year better off for a five-minute online claim.

A second scenario: when it doesn't pay

Now imagine Priya's hours increase and she earns £13,800. She's now a taxpayer in her own right. If she transfers £1,260, her own allowance drops to £11,310, so £2,490 of her income becomes taxable - £498 of tax for her. Tom still saves £252. As a couple they'd be £246 worse off. The lesson: the giver should usually have income low enough that losing £1,260 of allowance still leaves enough to cover their earnings. The calculator flags this before you apply.

2026/27 rates and thresholds

Figures checked for the 2026/27 tax year against HMRC. You can confirm the current rules and apply free on the official gov.uk Marriage Allowance page, and read independent guidance at MoneyHelper. Never pay a third-party site to make a claim that HMRC handles for nothing.

Scotland: the rules are slightly different

Marriage Allowance applies across the whole UK, and the £1,260 transfer and £12,570 Personal Allowance are the same in Scotland because the allowance is set UK-wide. The difference is who counts as a 'basic-rate' receiver. Scotland has its own income tax bands (starter, basic, intermediate, higher and above), so the receiving partner must be a Scottish starter, basic or intermediate-rate taxpayer to qualify - broadly the equivalent income range. If you're a Scottish taxpayer, check your band with the Scotland tax calculator before claiming.

Backdating: the part most couples miss

You can backdate a Marriage Allowance claim by up to four tax years, as long as you met the conditions in each of those years. HMRC pays the older years as a lump sum (usually by cheque or into your account) and adjusts the current year through your tax code. Each backdated year is calculated using that year's own allowance and transfer amount, so the totals differ slightly year to year, but a successful backdated claim can be worth several hundred pounds in one go. If a spouse has died, the surviving partner can still claim for the years they qualified.

How to claim, step by step

• The lower earner applies - not the higher earner. Use the lower earner's Government Gateway login.
• Have both National Insurance numbers and a form of ID for the applicant (a recent payslip, P60 or passport).
• Apply at gov.uk; there's no fee and no paper form needed for most people.
• HMRC reissues the higher earner's tax code so the saving arrives through PAYE.
• Self-employed? The benefit comes through your Self Assessment calculation instead of a tax code.

Common mistakes to avoid

• Claiming when the receiver is a higher-rate taxpayer. If the higher earner pays 40% tax, you can't use Marriage Allowance - you'd need Married Couple's Allowance, which only applies if one of you was born before 6 April 1935.
• The wrong person applying. The transfer must be started by the lower earner. If the higher earner tries to apply, it won't work.
• Forgetting to cancel after a change. If you separate, divorce, or the lower earner's income rises above the allowance, tell HMRC. Leaving an outdated claim running can create an underpayment.
• Paying a claims firm. Some websites charge a 'processing fee' or take a cut of your backdated refund. The claim is genuinely free direct with HMRC.
• Assuming you must reapply each year. You don't - it renews automatically until you cancel or your circumstances change.

If your income is close to the Personal Allowance, it's worth checking your tax-free savings position too, since the personal savings allowance calculator can affect whether you're really a non-taxpayer.

These figures are estimates for guidance only and are not personal tax or financial advice. Check your own circumstances with HMRC or a qualified adviser before acting.

Who should use this calculator

Marriage Allowance lets a lower earner transfer part of their unused Personal Allowance to their spouse or civil partner. It is one of the most under-claimed reliefs in the system, worth a few hundred pounds a year — and crucially it can be backdated four tax years, so a first claim often produces a lump sum well over a thousand pounds.

It works when one of you earns below the Personal Allowance and the other is a basic-rate taxpayer. The classic cases are one partner working part-time or not at all, or a retired couple where one has only a small pension. If the higher earner pays higher-rate tax, the claim is not available.

What this calculator assumes

• The lower earner has income below the Personal Allowance and transfers a fixed portion of it.
• The higher earner is a basic-rate taxpayer — the relief is withdrawn if they pay higher rate.
• The saving is the transferred amount at the basic rate.
• Claims can be backdated up to four tax years where you qualified in each.
• You are married or in a civil partnership — living together does not qualify.

Limitations — what it does not cover

• The transfer is fixed, not tailored. A set portion moves regardless of exactly how much allowance is spare, so it can occasionally leave the lower earner slightly worse off.
• Scottish taxpayers, where the higher earner must be in the starter, basic or intermediate band.
• Married Couple’s Allowance, a different and more generous relief where either partner was born before 6 April 1935.
• Automatic renewal, which continues until cancelled — you must tell HMRC if circumstances change.
• Bereavement and separation, which have their own rules for the year in question.

Related calculators

Plan the rest of your household tax with the take-home pay calculator, see how a pay rise changes your band, or work out family allowances with the child benefit tax calculator.