Marriage Allowance calculator 2026/27
Check if you and your partner qualify for the Marriage Allowance and how much you could save. Worth up to £252 per year — plus up to four years of backdated claims.
The partner who earns less than £12,570 (the one who transfers their allowance).
The partner who receives the transferred allowance. Must be a basic rate taxpayer.
You qualify for Marriage Allowance
£252/year saved
Plus up to £1,008 backdated (4 years)
What is Marriage Allowance?
Marriage Allowance lets one partner transfer £1,260 of their personal allowance to the other. This reduces the higher earner's tax bill by up to £252 per year (20% of £1,260). It is available to married couples and civil partners where:
- One partner earns less than £12,570 (i.e. does not use their full personal allowance)
- The other partner is a basic rate taxpayer (earning between £12,571 and £50,270)
- Neither partner pays higher or additional rate income tax
How to claim
The lower-earning partner applies to transfer their allowance via HMRC's online service. Once approved:
- The higher earner's tax code changes (e.g. from 1257L to 1282L)
- The lower earner's code changes (e.g. from 1257L to 1194L)
- The transfer stays in place automatically every year until cancelled
You can also backdate your claim by up to four tax years. If you have been eligible since 2022/23 and have not claimed, you could receive a one-off refund of up to approximately £1,000 (depending on the exact rates in each year).
Eligibility rules in detail
| Requirement | Detail |
|---|---|
| Relationship | Married or in a civil partnership (living together without marriage does not qualify) |
| Lower earner | Must earn less than £12,570 (including any savings income within the starting rate band) |
| Higher earner | Must be a basic rate taxpayer (income between £12,571 and £50,270). Scottish basic/intermediate rates also qualify. |
| Born after 5 April 1935 | If born before this date, the Married Couple's Allowance applies instead (worth more). |
Common situations where Marriage Allowance helps
- One partner is a stay-at-home parent — earning nothing or only child benefit, they have a full unused personal allowance to transfer.
- One partner works part-time — earning under £12,570 means some personal allowance is wasted unless transferred.
- One partner is a student — typically earning below the threshold during full-time study.
- One partner is retired — if their only income is the State Pension (currently £11,502/year), they can transfer allowance to a working partner.
Frequently asked questions
Does it matter who applies?
Yes. The lower earner must be the one who applies to transfer their allowance. The higher earner receives the benefit. You cannot choose which direction the transfer goes — it must always be from the partner who does not fully use their personal allowance.
What happens if our incomes change?
If the higher earner's income rises above £50,270, the transfer is no longer beneficial (they would be taxed at 40% on the excess, not 20%). You should cancel the transfer. If the lower earner starts earning above £12,570, they should also cancel as they now need their full allowance. HMRC does not automatically remove the transfer.
Does Marriage Allowance affect my State Pension?
No. Marriage Allowance only transfers a portion of your income tax personal allowance. It has no effect on National Insurance contributions or State Pension entitlement.